The Effects of Enterprise Risk Management (ERM) and Audit Committee Characteristics on the Firms’ Reputation
| Autor: | said rasoul hosayni, HamidReza Ganji, ghorban eskandari, Hamed SoltanPour |
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| Jazyk: | perština |
| Rok vydání: | 2021 |
| Předmět: | |
| Zdroj: | پژوهشهای تجربی حسابداری, Vol 11, Iss 2, Pp 99-136 (2021) |
| Druh dokumentu: | article |
| ISSN: | 2251-8509 2538-1520 |
| DOI: | 10.22051/jera.2021.34510.2782 |
| Popis: | Enterprise risk management (ERM) represents a radical Paradigm shift from the traditional risk management systems to a holistic risk management. According to the theoretical framework, ERM may have effects on efficiency of audit committees and reputation of firms. The main purpose of this study is to investigate the relation among ERM, characteristics of audit committees and reputation of firms, as well as to determine an interactive role among them. The sample consists of 139 firms listed in the Tehran Stock Exchange (TSE) during 2013-2019, selected based on the systematic elimination method. The results show that ERM has a positive effect on reputation of firms. In Addition, the characteristics of audit committees including independence, level of education, diversity in the level of education and the number of meetings of audit committees have a positive significant effect on ERM. Finally, results indicate that ERM has a moderating effect on the relation between the aforementioned characteristics of audit committees and the reputation of firms. The results of the research are consistent with the theoretical framework and previous literature. |
| Databáze: | Directory of Open Access Journals |
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