Investigation of Accounting Ethics Effects on Financial Report Quality & Decision Making: Evidence from Kabul-based Logistic Corporations
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...
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| Format: | Article |
| Language: | English |
| Published: |
Mashhad: Behzad Hassannezhad Kashani
2021-03-01
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| Series: | International Journal of Management, Accounting and Economics |
| Subjects: | |
| Online Access: | https://www.ijmae.com/article_129320_fe323495392bf3e4ac88684f49dfac92.pdf |
| _version_ | 1797744406106734592 |
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| author | Fehmi Karasioğlu Humayun Humta Ibrahim Göktürk |
| author_facet | Fehmi Karasioğlu Humayun Humta Ibrahim Göktürk |
| author_sort | Fehmi Karasioğlu |
| collection | DOAJ |
| description | 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 30 valid questionnaires, which were collected through Google Form, were analyzed by SPSS 24. 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. |
| first_indexed | 2024-03-12T15:09:20Z |
| format | Article |
| id | doaj.art-86a398e2a99b46098c0cca07d87d9c50 |
| institution | Directory Open Access Journal |
| issn | 2383-2126 |
| language | English |
| last_indexed | 2024-03-12T15:09:20Z |
| publishDate | 2021-03-01 |
| publisher | Mashhad: Behzad Hassannezhad Kashani |
| record_format | Article |
| series | International Journal of Management, Accounting and Economics |
| spelling | doaj.art-86a398e2a99b46098c0cca07d87d9c502023-08-11T20:30:49ZengMashhad: Behzad Hassannezhad KashaniInternational Journal of Management, Accounting and Economics2383-21262021-03-018312214210.5281/zenodo.4698983129320Investigation of Accounting Ethics Effects on Financial Report Quality & Decision Making: Evidence from Kabul-based Logistic CorporationsFehmi Karasioğlu0Humayun Humta1Ibrahim Göktürk2Department of Accounting and Finance, Selçuk University, Konya, TurkeyDepartment of Accounting and Finance, Selçuk University, Konya, TurkeyDepartment of Accounting and Finance, Necmettin Erbakan University, Konya, TurkeyThis 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 30 valid questionnaires, which were collected through Google Form, were analyzed by SPSS 24. 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.https://www.ijmae.com/article_129320_fe323495392bf3e4ac88684f49dfac92.pdfaccounting ethicsfinancial report qualitydecision makingafghanistan |
| spellingShingle | Fehmi Karasioğlu Humayun Humta Ibrahim Göktürk Investigation of Accounting Ethics Effects on Financial Report Quality & Decision Making: Evidence from Kabul-based Logistic Corporations International Journal of Management, Accounting and Economics accounting ethics financial report quality decision making afghanistan |
| title | Investigation of Accounting Ethics Effects on Financial Report Quality & Decision Making: Evidence from Kabul-based Logistic Corporations |
| title_full | Investigation of Accounting Ethics Effects on Financial Report Quality & Decision Making: Evidence from Kabul-based Logistic Corporations |
| title_fullStr | Investigation of Accounting Ethics Effects on Financial Report Quality & Decision Making: Evidence from Kabul-based Logistic Corporations |
| title_full_unstemmed | Investigation of Accounting Ethics Effects on Financial Report Quality & Decision Making: Evidence from Kabul-based Logistic Corporations |
| title_short | Investigation of Accounting Ethics Effects on Financial Report Quality & Decision Making: Evidence from Kabul-based Logistic Corporations |
| title_sort | investigation of accounting ethics effects on financial report quality decision making evidence from kabul based logistic corporations |
| topic | accounting ethics financial report quality decision making afghanistan |
| url | https://www.ijmae.com/article_129320_fe323495392bf3e4ac88684f49dfac92.pdf |
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