Evaluating the level of quality of accounting information from the point of view of its preparers and users - a proposed applied framework in a sample of private Iraqi banks and investors in the Iraqi market

Abstract

The research aims to evaluate the level of accounting
information quality from the perspective of preparers and users , So a criteria
for measuring accounting information quality was proposed (qualitative
characteristics of accounting information, accounting disclosure and over sight
role , accounting standards and behavioral characteristics ).In the practical side
which involved two sections , the level of quality was evaluated the researcher
concluded that there, was significant variance between point of view of preparers
and investors in their evaluation of accounting information quality level ,the
researcher recommended that the financial reports preparers should take in
consideration capabilities and cultures of investors , and apply standards of
accounting information quality that meet investors needs