The Quality of Accountants Affect the Quality of Information in Financial Reports: Case Study at Listed Steel Companies on the Vietnam Stock Market

The quality of information in financial reports plays an extremely important role for users when making decisions. Providing high-quality financial reports positively affects capital providers and parties in investing and allocating resources. The article is based on the results of a survey of 156 subjects interested in the quality of information in financial reports such as management, accounting, and internal control at listed steel companies, to test the factor regression model. The quality of accountants affects the quality of information on financial reports. Research results show that accountant quality (professional capacity, proficiency in accounting software, professional ethics) has a positive influence on the quality of information in financial reports. On that basis, the study makes a number of recommendations to improve the quality of information in financial reports at listed steel companies on the Vietnamese stock market.