The Evaluation of Administrative Control Mechanisms and Accounting Information Quality in Saudi Arabia

Abstract

The objective of this study was to examine the impact of the control mechanisms on the quality of accounting information. The final sample of this study consists of 43 accountants and internal auditors among companies incorporated in the setting of Saudi Arabia using a random sampling technique. The results of the study indicated that assurance services have a significant impact of 93% on the quality of accounting information. Similarly, the management of risks is found to affect accounting information quality by 91.6%. Additionally, consulting services are observed to have an impact of 87.1% on accounting information quality. Lastly, governance assistance is found to affect accounting information quality by 81.3%. The results reported by this study have several implications for accounting and auditing policymakers in the setting of Saudi Arabia.