مساهمة التدقيق المالي والمحاسبي في تحسين جودة المعلومات المحاسبية

Résumé: This study aimed at clarifying the role played by financial and accounting auditing in improving the quality of accounting information under the reform of the accounting profession in Algeria. The theoretical frameworks of variables were discussed in the theoretical part of the study. In order to answer the problem of the study which was about the contribution of financial and accounting auditing to improving the quality of accounting information in the light of the reform in the accounting profession in Algeria, we prepared a questionnaire consisting of four axes We have distributed 4900 electronic questionnaires to obtain 431 valid forms of analysis. In analyzing SPSS V 25 and AMOS V 24, we have formulated a theoretical model that has been tested using modeling in structural equations, Of the hypotheses of the study. We concluded that financial and accounting auditing directly affects the quality of accounting information. It also affects the quality of accounting information indirectly by mediating both the reform of the accounting profession in Algeria and the qualitative characteristics of accounting information (intermediate or latent variables). A significant level It is equal to 5%.

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