The extent of compliance with auditing and accounting ethics in Algeria and its impact on the quality of financial information – a field study during the period (2020-2025)

Bouaziz, Brahim

مجلة المنتدى للدراسات والابحاث الاقتصادية
Volume 9, Numéro 2, Pages 751-767
2025-12-07

The Extent Of Compliance With Auditing And Accounting Ethics In Algeria And Its Impact On The Quality Of Financial Information – A Field Study During The Period (2020-2025)

Abstract

This study aims to analyze the impact of compliance with accounting and auditing ethics on improving the quality of financial reporting in the Algerian context, with a focus on the principles of integrity, objectivity, independence, and confidentiality. The research adopted a descriptive-analytical approach supported by a field survey of accountants, auditors, and financial managers. Data was processed using SPSS-25. The results showed a direct and strong relationship between the level of compliance with professional ethics and the quality of financial information, which enhances trust and reduces negative practices. The study recommended intensifying ethics training programs and strengthening the role of professional and regulatory bodies, as well as integrating the ethical dimension into university curricula to ensure the sustainability of financial reporting quality.

Keywords

Business ethics, auditing, Accounting , financial information quality

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The Extent Of Compliance With Auditing And Accounting Ethics In Algeria And Its Impact On The Quality Of Financial Information – A Field Study During The Period (2020-2025)

Abstract

Keywords

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