接受存款企业的财务报告质量:是什么联系在一起的

Jonathan Muendo Kinyenze, I. Ondabu
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引用次数: 0

摘要

以Saccos在肯尼亚为例,通过确定员工能力、高层管理专业知识、企业资源规划和内部审计质量是否与财务报告质量联系在一起。通过描述性设计和对肯尼亚42家储蓄银行Saccos (DT Saccos)的126名受访者的原始数据,建立了高层管理专业知识,企业资源规划(ERP)和内部审计质量对财务报告质量有很强的正向显著影响,而员工能力也有积极影响,但在强度方面较弱
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Financial Reporting Quality Among Deposit Taking Saccos: What Unties the Ties
taking Saccos in Kenya by determining whether staff capacity, top management expertise, enterprise resource planning and the quality of internal audit unties the ties of the quality of financial reports. Through descriptive design and primary data of the one hundred and twenty-six respondents of the forty-two deposit taking Saccos (DT Saccos) in Kenya, the establishes that top management expertise, enterprise resource planning (ERP) and quality of internal audit had a strong positive significant influence on the quality of financial reporting while staff capacity had also a positive influence but which was weak in terms of the strength    
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