عنوان مقاله [English]
This study reports the relation between the number of trained accountants hired by a firm and the qaulity of its financial reports
including financial statements and the related disclosures, reports to the board of directors, and the audit report. The objective of
the study was to evaluate the impact of number of trained accountants employed in a firm on quality of financial reports.
This research replicates two similar studies one undertaken by
Parry and Groves (1990) in Bangladesh and the other by Abayo and Roberts (1993) in Tanzania. The results obtained in this study
showed no relationship between the quality of financial reporting in compaines that employ more highly trained accountants and
those that do not. This evidence was consistent with the results of
prior studies. Thus, the number of trained accountants do not intluence the quality of financial reporting.