The quality of accounting information: between qualitative and quantitative perspectives

Abstract

The aim of this article is to identify the various ingredients of accounting information quality, drawing on both conceptual and empirical literature, by bringing together the qualitative approach supported by standard-setters (international and national frameworks) and the quantitative approach followed by researchers. The latter have proposed indicators to assess such quality, while taking into account the concerns of users of accounting information in their decision-making, particularly investors. Thus, between the truthful quality of accounting information (upstream quality) and the subjective quality of this information (downstream quality), standard-setters and researchers need to be united around a common vision as common ground.

Keywords: Accounting information quality, qualitative optics, quantitative optics, standard-setters, researchers.

JEL: M 41.

Type: Theoretical research.