摘要：This paper investigates the role of information technology in financial reporting as well as the relationship between using information technology and its impact on the quality of financial reporting. To identify the impact of information technology on quality of financial reporting, a questionnaire was designed and developed. In order to test the hypotheses, T-Test, ANOVA and Duncan’s Test were employed. The results show that the information technology enhances the relevance and reduces the reliability of accounting information. It also increases comparability, albeit in a small amount, and diminishes the negative impact of dominant limitations on qualitative characteristics of accounting information.
关键词：information technology; qualitative characteristics of accounting information; financial reporting quality; financial reporting on line
