Relationship between Prospective Characteristics of Accountants and the Practice of Professional Ethics and Accounting Information Quality of Accountants in the Accounting Firms in the Northeast Region

Abstract

The aim of this study was to examine relationship between prospective characteristics of accountants and the practice of professional ethics and accounting information quality of accountants in the accounting firm in the Northeast Region. The data were collected from 181 accounting firms in the Northeast Region. Statistics used to analyze the data were F-test , multiple correlation analysis and multiple regression analysis. The results revealed that 1) qualifications of a prospective accountant in terms of professional knowledge, professional skills, interpersonal and communication, organization management and operational skills had a positive relationship towards accounting data quality in overall and each aspect which included understanding, decision making, reliability and comparable aspects. In addition, the prospective characteristics of an accountant regarding operational skills had a negative correlations and effects on the quality of accounting information in terms of understanding and 2) the practice in accordance with professional ethics in terms of confidentiality, knowledge and ability, honesty and performance standards had a positive relationship and impact on accounting information quality in overall and each aspect which included understanding, decision making, reliability and comparable aspects.