Prioritizing the Accounting Information Qualitative Characteristics based on producers, Auditors and Users of Financial Reports: Application of Analytical Hierarchy Process (AHP)
Iranian Financial Accounting Standards Board applies a hierarchy of accounting qualities and asserts that the relative importance of these qualities differs between decision makers. In the article, the relative importance of qualities based on prepares, auditors and users of financial reports assert...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2012-06-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_1241_375834162569b3d56b24cd57dd530d45.pdf |
| _version_ | 1797378347723915264 |
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| author | Mohamad ali Aghaei Ali asghar Anvari Rostami vahid Ahmadian Ghasem Montazeri |
| author_facet | Mohamad ali Aghaei Ali asghar Anvari Rostami vahid Ahmadian Ghasem Montazeri |
| author_sort | Mohamad ali Aghaei |
| collection | DOAJ |
| description | Iranian Financial Accounting Standards Board applies a hierarchy of accounting qualities and asserts that the relative importance of these qualities differs between decision makers. In the article, the relative importance of qualities based on prepares, auditors and users of financial reports assertions are examined. At the first, sample was determined using conventional methods. Then, the respondent’s judgment of each group was captured by using of questionnaires. The survey questionnaire was based on the Analytic Hierarchy Process. The respondent’s judgment (a series of trade-offs between pairs of the qualities) was analyzed using SPSS and Expert Choice. The results revealed that based on users assertions, except comparability, the relative importance of the accounting information qualities are different.. |
| first_indexed | 2024-03-08T20:06:34Z |
| format | Article |
| id | doaj.art-e46d51645241436d8e62f0fedd726477 |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:06:34Z |
| publishDate | 2012-06-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-e46d51645241436d8e62f0fedd7264772023-12-23T10:35:16ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192012-06-0110381271241Prioritizing the Accounting Information Qualitative Characteristics based on producers, Auditors and Users of Financial Reports: Application of Analytical Hierarchy Process (AHP)Mohamad ali Aghaei0Ali asghar Anvari Rostami1vahid Ahmadian2Ghasem Montazeri3استادیار دانشگاه تربیت مدرساستاد دانشگاه تربیت مدرسکارشناس ارشد دانشگاه تربیت مدرسکارشناس ارشد دانشگاه تربیت مدرسIranian Financial Accounting Standards Board applies a hierarchy of accounting qualities and asserts that the relative importance of these qualities differs between decision makers. In the article, the relative importance of qualities based on prepares, auditors and users of financial reports assertions are examined. At the first, sample was determined using conventional methods. Then, the respondent’s judgment of each group was captured by using of questionnaires. The survey questionnaire was based on the Analytic Hierarchy Process. The respondent’s judgment (a series of trade-offs between pairs of the qualities) was analyzed using SPSS and Expert Choice. The results revealed that based on users assertions, except comparability, the relative importance of the accounting information qualities are different..https://qjma.atu.ac.ir/article_1241_375834162569b3d56b24cd57dd530d45.pdfquality characteristicsfinancial reportingaccounting information preparersauditorsusers. assistant professor in accountingtarbiat modares (tmu)tehraniran |
| spellingShingle | Mohamad ali Aghaei Ali asghar Anvari Rostami vahid Ahmadian Ghasem Montazeri Prioritizing the Accounting Information Qualitative Characteristics based on producers, Auditors and Users of Financial Reports: Application of Analytical Hierarchy Process (AHP) مطالعات تجربی حسابداری مالی quality characteristics financial reporting accounting information preparers auditors users. assistant professor in accounting tarbiat modares (tmu) tehran iran |
| title | Prioritizing the Accounting Information Qualitative Characteristics based on producers, Auditors and Users of Financial Reports: Application of Analytical Hierarchy Process (AHP) |
| title_full | Prioritizing the Accounting Information Qualitative Characteristics based on producers, Auditors and Users of Financial Reports: Application of Analytical Hierarchy Process (AHP) |
| title_fullStr | Prioritizing the Accounting Information Qualitative Characteristics based on producers, Auditors and Users of Financial Reports: Application of Analytical Hierarchy Process (AHP) |
| title_full_unstemmed | Prioritizing the Accounting Information Qualitative Characteristics based on producers, Auditors and Users of Financial Reports: Application of Analytical Hierarchy Process (AHP) |
| title_short | Prioritizing the Accounting Information Qualitative Characteristics based on producers, Auditors and Users of Financial Reports: Application of Analytical Hierarchy Process (AHP) |
| title_sort | prioritizing the accounting information qualitative characteristics based on producers auditors and users of financial reports application of analytical hierarchy process ahp |
| topic | quality characteristics financial reporting accounting information preparers auditors users. assistant professor in accounting tarbiat modares (tmu) tehran iran |
| url | https://qjma.atu.ac.ir/article_1241_375834162569b3d56b24cd57dd530d45.pdf |
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