Abstract: The accounting profession performs a role in giving reasonable assurance to the users’ of financial statements, the reliability and credibility of firms` financial statements. If there is lack of effective and credible audit function has resulted to fraud in many organizations, misappropriation and embezzlement of funds by accountants. This study is guided by the fundamental assumptions of accountant characteristics in achieving value and credibility in the financial reporting process. The research is necessitated by the objectives of determining the relationship between the gender of accountant and financial report; establishing the correlation between gender of an accountant impacts on finacial reports; determine wether professional qualification impacts financial report; determine whether academic qualifications of an accountant impacts on financial report; and establish link between the experience of an accountant and financial report. Secondary data were the audit reports that were collected from the companies audited by the audit firm. The results confirmed the existence of a positive and significant relationship between accuracy of financial report and accountant characteristics. However, the results showed that there was no significance of gender of an accountant and accuracy of financial report. Therefore, increase of accountant academic qualification, experience of accountant and accounting professional certification leads to increase accuracy financial reporting.
Keywords: Auditor’s report, Qualified opinion, Unqualified opinion, Accuracy.
Title: The Relationship between Accountant Characteristics and Accuracy of Financial Reports
Author: Hussein Said Ahmed, Dr. Willy Muturi
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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