International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)
  Year: 2022 | Volume: 6 | Issue: 10 | Page No.: 120-151
The Impact of Quality of Financial Reporting Information in Reducing Financial and Administrative Corruption (Field study on a sample of Sudanese Banks) Download PDF
Dr.Ahmed Alfateh Ata Almanan Abd Alraheem

Abstract:
This research examined the impact of the quality of financial reporting information in reducing financial and administrative corruption. The aim of the research is to identify the impact of the quality of financial reporting information in reducing financial and administrative corruption. The research used the historical, the inductive, the deductive, and the descriptive analytical method.The research tested the following hypotheses: There is an effect of the quality of financial position statement information in reducing financial and administrative corruption.There is an impact of increasing the efficiency of the quality of cash flow statement information in reducing financial and administrative corruption. There is an impact on improving the effectiveness of the quality of retained profit list information in reducing financial and administrative corruption. The research reached several findings, the most important of which are: that the quality of accounting information on revenues and profits reduces financial and administrative corruption. Doubling the quality of accounting information on production expenses and costs reduces financial and administrative corruption. Improving the quality of accounting information on fixed assets reduces financial and administrative corruption. Clarifying the quality of accounting information on net cash flows for operational, financing and investment activities reduces financial and administrative corruption. The research concluded with the following recommendations: Work on developing factors to increase the quality of accounting information on revenues and profits to reduce financial and administrative corruption. The need to adopt modern strategies for cost accounting to increase the quality of accounting information on production expenses and costs. Increase the use of scientific methods to disclose the quality of accounting information on fixed assets. Adopt quality standards for accounting information on net cash flows of financing activities.