1Research Scholar, Department of Studies in Commerce, Mangalore University, Mangalagangothri574199, Karnataka State, India. E-mail: ahm734@gmail.com, Mob: +91-9980758281
2Research Guide, Department of Studies in Commerce, Mangalore University, Mangalagangothri574199, Karnataka State, India.
Online published on 30 May, 2021.
This initial experimental study attempted to assess the quality of accounting information in Yemeni banks from the viewpoint of a sample of executives, internal auditors, and external auditors. A cross-sectional survey and a questionnaire were used to collect data. The study concluded that the general perception of the quality of accounting information in Yemeni banks is high through the qualitative characteristics of the accounting information proposed by IASB. The critical limitation of the research was that it covered the Yemeni context. The study recommended expanding the application of this study in other developing countries and comparing the outcomes with this study's results.
Accounting information Quality, Banking Sector, Financial reports, Qualitative characteristics, Yemen.
