The effect of corporate governance and international public sector accounting standards on the quality of accounting information in Iran's public sector

The purpose of this research is the effect of corporate governance and international public sector accounting standards on the quality of accounting information in Iran's public sector in 1402. The statistical population of this research includes financial managers and officials and employees of financial units of public hospitals in Tehran province in 1402, which will be selected based on simple random sampling method, and the sample size will be based on Cochran's formula due to the limited population. 154 people were selected as a statistical sample. The current research is in the category of applied research and in terms of method, it is a descriptive survey research. In this research, the library method was used to collect data and information. All hypotheses have been analyzed at a significant level (p<0.05). For all statistical operations, SPSS version 22 software was used. The results of the research showed that ensuring the correct governance has an effect on the quality of accounting information. Information disclosure affects the quality of accounting information. The responsibility of accountants affects the quality of accounting information. The retention of rights affects the quality of accounting information. Equal and fair treatment affects the quality of accounting information.