Investigation of Accounting Ethics Effects on Financial Report Quality & Decision Making: Evidence from Kabul-based Logistic Corporations
Publish place: International Journal of Management, Accounting and Economics (IJMAE)، Vol: 8، Issue: 3
Publish Year: 1400
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_IJMAE-8-3_001
تاریخ نمایه سازی: 21 اسفند 1400
Abstract:
This study examines accounting ethics' impact on financial report quality and decision-making Kabul based logistic corporations in Afghanistan. Accounting ethics is such an important aspect of the field since accounting ethics is a matter of rules and values. Accounting ethics is mainly an area of applied ethics and is part of corporate ethics and human ethics, financial reporting consistency is a mindset, not a collection of particular activities. For making a decision, a good manager needs to be practical but confident when executing it. Unfortunately, some know-how, at the right moment, to switch from realism to optimism. There for the study examines the effect of accounting ethics on financial report quality and decision making. Totally ۳۰ valid questionnaires, which were collected through Google Form, were analyzed by SPSS ۲۴. To examine the suggested hypotheses, correlation analysis, and linear regression analysis were employed. For examining the reliability of adopted scales, Cronbach's Alpha was used. The study results demonstrated that accounting ethics significantly positively impact financial report quality and decision-making in Kabul-based logistic corporations. This study's findings fill the gap in Afghanistan's accounting literature by empirically investigating accounting ethics' impact on financial report quality and decision-making Kabul based logistic corporations.
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Authors
Fehmi Karasioğlu
Department of Accounting and Finance, Selçuk University, Konya, Turkey
Humayun Humta
Department of Accounting and Finance, Selçuk University, Konya, Turkey
Ibrahim Göktürk
Department of Accounting and Finance, Necmettin Erbakan University, Konya, Turkey
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