Investigating the Relationship between Accountants and Auditor's Attitude Depth with Accounting Information Quality

Deep approach is to review the overall and basic nature of the fact, existence, knowledge, values, reason, thought, and language. Deep approach can provide a framework and way for thinking, and hence, deep look is able to expand thinking abilities and create unity between thought and action. It has been a long time since accounting standards and principles were first defined and agreed upon, and during these years, due to the occurrence of some events, some accounting concepts and standards have changed, in a way that some concepts have been highlighted and some have been marginalized. In this regard, one of the main strategies is accountants and auditors’ attitudes and deeper approach towards accounting standards and its possible effects on accounting information quality. Using a questionnaire and collecting the views of 73 accountants and 96 auditors and the regression approach, this study attempted to investigate the impact of auditors and accountants’ deep view towards accounting standards on the quality of financial reporting. The results showed that accountants and auditors’ deep approach will enhance the quality of accounting information.