Personal Characteristics of Accountants and theirs Impact on Measurement, and Accounting Disclosure

Abstract

The two issues which have been studied were; first what related to measurements of accounting events and activities and expressing these quantitative data accordingly to recognized conventions and principles, and second the concepts of disclosure and aims and types of disclosure of information. These two activities can influence preparing financial statements which may lead to providing subjective information and the creditability of these statements.

For that a survey been used and a sample of 47 accountants from different companies have been considered for the study, we found that the different level of qualifications and experiences have different impact on the variables of the study of measurement, disclosure, and accounting measurement bias, and this may lead to providing subjective information and manipulating financial statements.

Keywords: Accountants, accounting disclosure, measurements, financial statements.