The impact of international financial reporting standards adopting on accounting information quality- An Applied Study in Listed Companies in the Egyptian Stock Exchange

Document Type : Original Article

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Accounting Department Faculty of Commerce Damnhour University Damnhour Egypt

Abstract

The research aimed to study and test the relationship between adoption of international financial reporting standards IFRS and accounting information quality, as well as to study and test the extent to which the relationship under study was affected by some modified variables, which are represented in; company size and the auditor specialization. To achieve the goal of the research, and to test the research hypotheses, the researcher conducted an applied study on a sample of Non- Financial companies Listed in the Egyptian stock exchange, during the period from 2013 to 2018, according to the Firm- Year Observation approach, where the final study sample reached 60 companies with a total of 300 Firm\Years Observations. The results showed a significant effect of adoption of IFRS on Accounting information quality, and auditor specialization has a positive, non-significant impact of the interactive effect of auditor specialization and adoption of IFRS on Accounting information quality, and company size has a significant positive impact of the interactive effect of the company size and adoption of IFRS on Accounting information quality.

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