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Determinants of Public Financial Reporting Quality; A Theoretical Study

Author:

Mayadunnege Senaka Anuruddha

Sri Lanka Institute of Development Administration (SLIDA), LK
About Mayadunnege
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Abstract

Public Financial Reporting Quality is key to analyses and decision making in a public sector organization having macroeconomic effect. It has effective contribution to the public trust leading by accountability and transparency over the effective and efficient utilization of public money. The situation leads the requirement of identifying the key determinants of the public financial reporting quality. The study develops its conceptual framework based on the previous findings and construct hypothesizes. The study applies in depth investigation of theoretical findings concentrating four key determinants; Accounting Information Systems, Internal Controls, Proffessional Accountants Behaviour and Accounting Standard Setting, to test the hypothesis. The analysis found that the said determinants have positive direct influence on public financial reporting quality
How to Cite: Senaka Anuruddha, M., 2021. Determinants of Public Financial Reporting Quality; A Theoretical Study. Sri Lanka Journal of Development Administration, 6(1), pp.84–99. DOI: http://doi.org/10.4038/sljda.v6i1.7142
Published on 30 Dec 2021.
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