The Role of Information Technology in Financial Reporting Quality: Iranian Scenario
نویسندگان
چکیده
Th is paper investigates the role of information technology in fi nancial reporting as well as the relationship between using information technology and its impact on the quality of fi nancial reporting. To identify the impact of information technology on quality of fi nancial reporting, a questionnaire was designed and developed. In order to test the hypotheses, T-Test, ANOVA and Duncan’s Test were employed. Th e results show that the information technology enhances the relevance and reduces the reliability of accounting information. It also increases comparability, albeit in a small amount, and diminishes the negative impact of dominant limitations on qualitative characteristics of accounting information.
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