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The effect of Enterprise Risk Management on Financial Reporting Quality: The Experiences of Audit Committee Members, senior executives and External Auditors
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Abolfazl Babajani   , Jamal Bahri Sales * , Saeid Jabbarzadeh Kangarloei , Asgar Pakmaram |
| Urmia Branch |
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Abstract: (1584 Views) |
| The aim of present research is to investigate of effect Enterprise Risk Management on financial reporting quality from point of view of majer managers and audit committee members and external auditors.The kind of research is qualitative in the research group is survey, descriptive-analytical and based on correlation research that using the structural equations modeling path analysis technique has been done in an applied research.The statistical population consisted of the members of the triangle of Corporate Governance of Tehran Stock Exchange. That finally 146 Triangle of Corporate Governance tested as sample and by using interviews and adjusted questionnaires, the Data were collected.The results showed that from point of view of majer managers and audit committee members and external auditors Enterprise Risk Management influence significantly and positively and agency theory has a positively moderating role on the relationship between enterprise risk management and the financial reporting quality. But from point of view of corporative governance triangle members, resource dependence theory con not have interactive effect on the relationship between enterprise risk management and the financial reporting quality.from point of view of majer managers the impact of the aforementioned theories relationship between enterprise risk management and financial reporting quality stronger than the opinions of the audit committee and external auditors. |
Article number: 15 |
| Keywords: Enterprise Risk Management, Financial Reporting Quality, Resource Dependence Theory, Agency Theory, Triangle of Corporate Governance |
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Full-Text [PDF 1688 kb]
(205 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2019/08/6 | Accepted: 2020/03/4 | Published: 2022/01/1
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