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Influence of Training, Experience, and Expertise on Quality of Financial Reporting in Dubai – Mediation of Adoption of International Public Sector Accounting Standards –IPSAS |
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PP: 1261-1270 |
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doi:10.18576/isl/120441
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Author(s) |
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Esam O. El Haron,
Badariah Haji Din,
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Abstract |
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| This study aims to examine the influence of three factors that related to the individual work proficiency on the IPSAS adoption to improve the quality of financial reporting in the public sector of Dubai. The proposed conceptual framework has three independent variables; staff training, knowledge and experience, and availability of expertise; one mediating variable, IPSAS Adoption, to predict the quality of financial reporting. This study is deductive approach, and using quantitative methods. Population of the study is the accountants and internal auditors who are working in the periodic bookkeeping and financial statement reporting based on the IPSAS standards in any of the Dubai public organisations. The total possible respondents are 430 in all the 43 organisations. The target sample size is 203; however, final data size has 232 respondents. Data collection took place during June, July, and August 2022. The results revealed that the respondents’ opinion of all variables is positive agreement. Overall, two hypotheses are not accepted, related to the direct and indirect effect of knowledge and expertise on quality of financial reporting. The three variables have direct impact on the quality of financial reporting. Future studies can replicate the study in different contexts and can examine different dependent variables.
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