THE EFFECT OF STANDARDS OF ETHICAL CONDUCTION FOR MANAGEMENT ACCOUNTANTS ON FINANCIAL REPORTING QUALITY

Altarawneh Ga () and Tarawneh As
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Altarawneh Ga: Department of Accounting, Business School, Mutah University, Jordan,
Tarawneh As: Department of Accounting, Business School, Mutah University, Jordan

Journal of Internet Banking and Commerce, 2019, vol. 24, issue 02, 01-20

Abstract: This study aims to investigate the impact of the standards and the ethics of professional conduct of the managerial accountant on the quality of the financial reports. These standards embodied in competence, confidentiality, integrity, and credibility. To achieve the objective of the study a questionnaire was built and distributed to the sample of the study where the study population comprised Extractive and Mining industries enlisted in Amman Stock Exchange (ASE). In order to test the hypothesis, Stepwise Multiple Regression was used. The results have demonstrated that each of competence, confidentiality, and credibility has an impact on the financial reporting quality whereas there is no significant impact of the standard of integrity in the financial reporting quality. In light of the results of the study, the researchers recommend the need to emphasize the role of the standards of ethical conduct of the managerial accountant in achieving the quality of accounting information included in the internal financial reports. As well as the compatibility between the freedom of the managerial accountant to adhere to binding accounting standards and his commitment to the standards of ethical conduct while establishing an organizational mechanism to guide and monitor the compliance with these standards.

Keywords: Financial Reporting Quality; Managerial Accountant; Standards of Ethical; Extractive and Mining; Jordan (search for similar items in EconPapers)
JEL-codes: A11 (search for similar items in EconPapers)
Date: 2019
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