The Impact of Applying of International Financial Reporting Standards (IFRS) on the Quality of Financial Information: Exploratory Study of a Sample of Academic Specialists Accounting and University Staff in the Kurdistan Region of Iraq

Adil Abdulqader Mustafa Almzory, Akre Technical College, Akre University for Applied SciencesFollow
Firas Akram Mohammed AL-Aqrawi, Akre Technical College, Akre University for Applied SciencesFollow
Dlawar Qader Abbas, College of Commerce, University of SulaimaniFollow

Abstract

The objective of this study is to examine the qualitative characteristics of financial information and analyze their relationship with International Financial Reporting Standards (IFRS) and to investigate the perspectives of the study sample regarding the impact of IFRS on the quality of financial information Which shows that the research problem from the main and sub-questions is whether the International Financial Reporting Standards (IFRS) significantly affect the quality of financial information and the basic qualitative aspects of financial information. In this research, have been used primary data. Primary data have been collected through the answers received from Sample of Academic Specialists accounting and university staff in the Kurdistan Region of Iraq. For the purpose of applying the practical aspect, a questionnaire form was used, and the research sample of Academic Specialists accounting and university staff in the Kurdistan Region of Iraq. Accordingly, (102) questionnaires were distributed, all of which were retrieved for the purpose of analysis. This section dealt with presenting the results of the field study and analyzing them using statistical methods (SPSS). The appropriate ones are descriptive ones to find a statement of the arithmetic mean, standard deviation, Test (One Sample T-Test), Probability values (Sig.) Arrangement and coefficient of variation for the investigated variables and questions related to them. The results of the study showed that the use of IFRSs has positive effects on the quality of financial accounting.

Keywords

International financial reporting standards (IFRS), Quality of financial information

Recommended Citation

Almzory, Adil Abdulqader Mustafa; AL-Aqrawi, Firas Akram Mohammed; and Abbas, Dlawar Qader (2025) "The Impact of Applying of International Financial Reporting Standards (IFRS) on the Quality of Financial Information: Exploratory Study of a Sample of Academic Specialists Accounting and University Staff in the Kurdistan Region of Iraq," Muthanna Journal of Administrative and Economics Sciences: Vol. 15 : Iss. 3 , Article 3.
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