文章基本信息

标题：EFFECT OF INFORMATION TECHNOLOGY ON THE RELIABILITY OF ACCOUNTING INFORMATION
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作者：Abolfazl Ghadiri Moghaddam ; Fatemeh Yazdanpanah ; Mahsa Salari 等
期刊名称：Journal of Current Research in Science
印刷版ISSN：2322-5009
出版年度：2014
卷号：2
期号：3
页码：346-349
出版社：Islamic press
摘要：Effect of information technology on the reliability of accounting information was examined in the present study. The main aim of this study was investigating the effect of information technology on the reliability of accounting information. The criterion of absolute value of discretionary accruals was used to measure the reliability of accounting information. Research hypothesis was tested using regression model and two independents samples t-test. The results showed that applying information technology declined the reliability of accounting information.
关键词：Information Technology; Reliability of Accounting Information; Discretionary Accruals