International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)   Year: 2022 | Volume: 6 | Issue: 10 | Page No.: 92-119 The Impact of Quality of Financial Information Statements on Reducing the Expectations Gap of Users of Accounting Information - A Field Study Sample of Sudanese Banks Download PDF Dr. Ahmed Alfateh Ata Almanan Abd Alraheem Abstract: The study was represented towhat extent the quality of financial statements information statements affects the reduction of the expectations gap of users of accounting information. The study aimed to find out to what extentthe quality of financial information lists affects reducing the expectations gap of users of accounting information. The study used the descriptive and the analytical method. The hypotheses of the study were: There is an effect of increasing the improvement of the quality of income statement information in reducing the expectations gap of users of accounting information, the effectiveness of the quality of financial position information lists affects the reduction of the expectations gap of users of accounting information, there is an effect of increasing the efficiency of the quality of cash flow information in reducing the gap of expectations of users of accounting information. The study reached several findings, the most important of which are: increasing the quality of accounting information on the expenses and costs of direct materials reduces the expectations gap of users of accounting information, that accounting information on cash and outstanding revenues reduces the expectations gap of users of accounting information, and that the development of the quality of accounting information on current assets reduces the expectations gap of users of accounting information, improving the quality of accounting information on current liabilities also reduces the expectations gap for users of accounting information. The study recommended a number of recommendations, the most important of which are: doubling the methods of increasing the quality of accounting information on the expenses and costs of direct materials, working on the development of means of presenting accounting information on cash and accrued revenues, the need to further develop the quality of accounting information on current assets. Apply methods of developing the quality of accounting information on cash flows for operational, financing and investment activities.