The study aimed to discover the effect of the main characteristics of accounting information (AI) in achieving sustainable development (SD) in Al-Kharj Governorate by studying the characteristics of (AI) represented in relevance and reliability with independent variables and studying the dimensions of sustainable development (economic, social and environmental). The theoretical and applied study will use the descriptive and analytical approach. Data were collected through a questionnaire distributed to the study sample represented by business organizations in Al-Kharj Governorate. The data is analyzed using structural equation modeling with partial least squares. The expected results of the study are: The relevance of (AI) positively affects the economic dimension of (SD) in Al-Kharj Governorate, the relevance of (AI) positively affects the social dimension of (SD) in Al-Kharj Governorate, the relevance of (AI) positively affects the environmental dimension of (SD) in Al-Kharj Governorate, the reliability of (AI) positively affects the economic dimension of (SD) in Al-Kharj Governorate, the reliability of (AI) no effects on the social dimension of (SD) in Al-Kharj Governorate, the reliability of (AI) no affects the environmental dimension of (SD) in Al-Kharj Governorate.

This study aims at investigating the impact of the IFRS (15) on the quality of accounting information in terms of relevance and faithful representation. To achieve the study objectives, a questionnaire is designed and distributed randomly on the study sample which includes (100) of external auditors of the Big Four audit companies in Jordan using the descriptive analytical approach. The study hypotheses are tested through the Simple Regression Test and the One Sample T- Test. The study results indicate a statistically significant impact of the implementation of the IFRS 15 on improving the quality of accounting information from the perspective of external auditors at the Big Four audit companies in Jordan. Moreover, the study finds that there is a statistically significant impact of the implementation of the IFRS 15 on improving the relevance and faithful representation of accounting information included in the reports. Moreover, the study findings also show that Jordanian companies face statistically significant difficulties for the implementation of standard 15 when preparing their financial statements. The researchers have also reached many recommendations; the most important of which suggest to inform investors and other decision makers of the results of the study to help them rationalize their investment decisions and raise their awareness about IFRS 15.

This study examined the association between fair value accounting and reliability of accounting information. The study adopted survey research along with quantitative methods. Users of the accounting information represented by corporate investment analysts and corporate portfolio managers were the respondents for the purpose of this study. The population size was one hundred and sixty-one (161) users of accounting information decomposed into one hundred (100) corporate investment analysts and sixty-one (61) corporate portfolio managers. The primary source of data was employed with the structured questionnaire as an instrument used to collect the data. Data was collected through the administration of 161 copies of the questionnaire to both corporate investment analysts and corporate portfolio managers. One hypothesis was formulated and was tested using the Pearson product moment correlation technique at a significant level of 5% and 10% while the Statistical Package for Social Science (SPSS) was engaged to analyze the data. Findings revealed a significant association between fair value accounting and reliability of accounting information of the firms in Nigeria. Hence, the study recommended that adequate and regular training programs and conferences on fair value accounting application have to be organized. This is because most of the employees of the companies in Nigeria did not understand how to use fair value in an inactive market, appropriately. Thus, it is of great importance that they were trained to understand different valuations and estimation techniques of fair value; how and when to apply them in the measurement of assets and liabilities in the financial statement.