| Autor: |
Al-Matari, Ebrahim Mohammed, Albukhrani, Mohammed A., Omer, Adam Mohamed, Alhebri, Adeeb, Ibrahim, Taha Khairy |
| Předmět: |
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| Zdroj: |
Humanities & Social Sciences Letters; 2024, Vol. 12 Issue 2, p345-364, 20p |
| Abstrakt: |
This study aims to investigate the combined impact of governance regulations and controls on the accuracy of financial reporting. The study also sought to determine how the application controls for the accrual basis affected the link between governance rules and financial reporting quality. A questionnaire research methodology was used to evaluate the study's postulated model. Only 242 of the 348 completed surveys were returned and could be used. The partial least squares method was applied to structural equation modelling. The statistical results confirmed the influence of application constraints on governance norms on the calibre of financial reporting. The influence of governance rule application controls on the calibre of financial reporting was also shown to be mitigated by application controls on an accrual basis. This study, like others has limitations on the variables, years, nation and sample. As a result, several restrictions and recommendations for further research investigations are given at the end of this study. Additionally, the market might use the study's conclusions to help management strengthen their financial reporting inadequacies. This is a rare and unique empirical study that examines the relationship between financial reporting quality and governance rules application controls (GRAC) and takes into account both the influence of GRAC on financial reporting quality and the moderating effect of accrual basis application controls (ABAC). [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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