مجلة الحقيقة
Volume 23, Numéro 3, Pages 166-196
2024-10-06

The Impact Of E-commerce Transactions On The Qualitative Characteristics Of Financial Information -a Case Study Of Accountants And Auditors-



Authors : Arbaoui Ahmed Khaled .

Abstract

This study aimed to define e-commerce, its key characteristics, and to identify the qualitative characteristics of financial information and their latest updates. Additionally, the study sought to verify the suitability of the faithful representation characteristic of financial information in the digital data environment and to assess the compatibility of the relevance characteristic of financial information with the e-commerce environment. The descriptive and analytical research methodology was adopted to analyse and describe all the economic phenomena of the study variables. This led to the following results: Our findings indicate that electronic commerce transactions exert a significant influence on the qualitative characteristics of financial information. Statistical analysis, conducted at a 0.05 significance level, supports this conclusion

Keywords

e-commerce ; financial ; charectrestics ; Appropriate ; faithful representation

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