The Importance of Standard Accounting Disclosure: An Assessment of External Auditor and Institutional Investor’s Point of View

Wissam Abdulkadhum Abdulridha*, Mustafa Salih Dakhil and Raheem Abed Mohammad
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Wissam Abdulkadhum Abdulridha*: Al- Furat Al- Awsat Technical University Technical Institute of diwanya, Iraq
Mustafa Salih Dakhil: Al- Furat Al- Awsat Technical University Technical Institute of diwanya, Iraq
Raheem Abed Mohammad: Karbala Technical Institute, AL-furat Al-Awsat Technical University Karbala, Iraq

The Journal of Social Sciences Research, 2018, 23-29 Special Issue: 4

Abstract: This research is aimed to identify the importance of standard accounting disclosure for banking industry from point of view of external auditors and institutional investors. A survey-based questionnaire approach has adopted to record the responses. The research includes three main dimensions of accounting disclosures including income, expense and liabilities. The results of investigation revealed that external auditors are more concerned about loan facility management issued to customers while investors are more concerned about the income and expenses of banks. Further the responses of two groups are compared and found statistically equal. Therefore, a consensus in the perception about the importance of accounting disclosure of banks has identified.

Keywords: Accounting standards; Disclosure; External auditor; Institutional investor. (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:arp:tjssrr:2018:p:23-29

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