FACTORS AFFECTING THE QUALITY OF FINANCIAL STATEMENTS OF BUSINESS UNITS-PUBLIC IN DA LAT

Abstract

The purpose of this article is to identify the factors affecting the financial reporting quality of business units-public in Da Lat. By qualitative and quantitative research methods, the data collected during the research was processed by SPSS software. The research results show that there are 5 factors affecting the quality of financial statements of business units-public in Da Lat city, which are: Legal regulations on accounting; Professional qualifications of accountants; Accounting infrastructure; Regulatory interest; Integration requirements on public sector accounting. This study will contribute to the repository of empirical research documents on the field of public accounting in general and the research institutions in Da Lat in particular and towards measures to improve the quality of the financial statements of the research institutions. The research results will help managers identify influencing factors, thereby taking measures to improve the quality of financial statements, meeting the different needs of stakeholders and increase the accountability of the unit.