Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 23 3 2016 11 21 The impact of organizational culture on the information disclosure quality (timeliness and reliability) The impact of organizational culture on the information disclosure quality (timeliness and reliability) 394 414 59782 10.22059/acctgrev.2016.59782 FA HOSSIEN FAKHARI university of mazandaran Javad Mohammadi MSc. Student in Accounting, Faculty of Economic and Administrative Sciences, University of Mazandaran, Babolsar, Iran Journal Article 2016 06 06 Information disclosure and quality of their presentation are affected by a lot of environmental and organizational factors that organizational culture is one of the most important. Responsible organization culture creates a dynamic information environment and helps the quality of information disclosure. Accordingly, the aim of this study was to evaluate the impact of organizational culture on the disclosure quality (timeliness and reliability). For this purpose, information of the organizational culture of companies listed on the stock exchange in 1393, through a Denison organizational culture questionnaire has been collected, and has been studied with the Score of disclosure quality that is announced by the Securities and Exchange Organization. The results show that some aspects of organizational culture (adaptability and mission) have an impact on the disclosure quality. While there is no relationship between involvement, versatility and quality of disclosure and its indicators. These results can be used by top management for how setting policies of organization's culture and improving implementation of procedures of accountability, and ultimately to increase the transparency of companies information. Information disclosure and quality of their presentation are affected by a lot of environmental and organizational factors that organizational culture is one of the most important. Responsible organization culture creates a dynamic information environment and helps the quality of information disclosure. Accordingly, the aim of this study was to evaluate the impact of organizational culture on the disclosure quality (timeliness and reliability). For this purpose, information of the organizational culture of companies listed on the stock exchange in 1393, through a Denison organizational culture questionnaire has been collected, and has been studied with the Score of disclosure quality that is announced by the Securities and Exchange Organization. The results show that some aspects of organizational culture (adaptability and mission) have an impact on the disclosure quality. While there is no relationship between involvement, versatility and quality of disclosure and its indicators. These results can be used by top management for how setting policies of organization's culture and improving implementation of procedures of accountability, and ultimately to increase the transparency of companies information. https://acctgrev.ut.ac.ir/article_59782_43949a79cb583a46cefca0aeea711f67.pdf