International Journal of Accounting Research

Department of Accounting and Finance Faculty of Business Administration and Management Uganda Martyrs’ University, Uganda

Publications

• Research   
  Societal Culture and Financial Reporting Quality of Companies in Kampala, Uganda
  Author(s): Moses Kibrai*
  
  Financial reporting quality is the main type of financial reporting which is sought after by majority of financial report users due to the growing cases of business failures arising from inconsistent reporting over years. The study examines financial reporting quality, and specifically assesses the influence of societal culture on financial reporting quality. The objective of the study is to examine the relationship between societal culture and financial reporting quality. The study tested 9 hypotheses which were formulated on the 9 dimensions of societal culture and financial reporting quality. Quantitative data was collected from 293 respondents, sampled from a population of 28,128 of companies operating in Kampala that file financial reports with Registrar of Companies in accordance with companies’ Act. Data was analysed using Statistical Package for Social Scientists (SPSS) .. View more»
  

  DOI: 10.35248/2472-114X.21.9.221

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