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Vol. 2, Issue 5, Part E (2016)
The auditors perception on the quality of financial reporting in Libyan banks
The auditors perception on the quality of financial reporting in Libyan banks
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Abstract
This study is conducted to investigate the perception of auditors about reporting quality in Libyan’s banking sector. Reporting quality presents information to the user which is free from any biases and errors presenting a fair picture. Overall results show that auditors perceive good reporting quality in Libyan banking sector with most of the annual reports containing the qualitative characteristics of faithfulness and understandability for the users of the accounting information.
This study is conducted to investigate the perception of auditors about reporting quality in Libyan’s banking sector. Reporting quality presents information to the user which is free from any biases and errors presenting a fair picture. Overall results show that auditors perceive good reporting quality in Libyan banking sector with most of the annual reports containing the qualitative characteristics of faithfulness and understandability for the users of the accounting information.
Pages: 331-334 | 1107 Views 84 Downloads
How to cite this article:
Rajab Abdulsalam Salim Alsagli, Vule Mizdraković. The auditors perception on the quality of financial reporting in Libyan banks. Int J Appl Res 2016;2(5):331-334.
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