THE EFFECT OF INTEGRATED REPORTING IN ENHANCING THE QUALITY OF ACCOUNTING INFORMATION (A SURVEY OF THE OPINIONS OF A SAMPLE OF IRAQI ACADEMICS AND PROFESSIONALS)
In view of recent economic developments and the fact that accounting information is important in guiding and rationalizing decisions for decision makers,there is a gap in information provided by economic entities,which means that the financial statements of these entities alone are inadequate for the intended purpose of the user of information.To keep abreast of these economic developments ,methods that help the accounting information user make the right decision,such as so-called integrated reporting,have emerged.Integrated reporting is seen as a means of integrating financial,social and governance information into a single report,which aims to inform shareholders about the strategies of the organization and risks and provide an understandable report of financial and sustainable performance while providing a comprehensive vision around the organization.This research therefore came to address a pattern of challenges and to provide some persuasion in the corporate management system as to the benefits or positive answers that can be provided by full reporting at the company level,through its benefits that enhance the transparency,quality and completeness of the information according to the structure of the integrated reports.
Keywords: Financial Accounting, Integrated Reporting, Quality of Accounting Information.