The impact of accounting standards on the quality of financial reporting in the public sector (Case study: Executive organizations of Khuzestan province)

This study examines the impact of accounting standards on the quality of financial reporting in the public sector of Khuzestan province in 2022. The statistical population includes 98 comptroller, deputy comptroller, financial managers and accounting experts in the executive organizations of Khuzestan province. The data was collected through a questionnaire and analyzed through Excel and SPSS software. The statistical methods used include the Kolmogorov-Smirnov test to check the normality of the data, the Spearman correlation coefficient to check the correlation between the variables, the population mean test, and the binomial test to check the hypotheses. The findings indicate that the qualitative characteristics of the information presented in the financial reports of the executive organizations of Khuzestan province, in terms of the way of presenting the information, are consistent with the accounting standards of the public sector.