控制金融风险对会计信息质量的影响:伊拉克银行的证据

Safaa Jabbar Abd Oun, Azher Subhi Abdulhussein
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引用次数: 0

摘要

控制风险管理策略和实施预防措施对于为个人和组织创造安全有利的环境至关重要。本研究旨在展示金融风险控制对伊拉克银行会计信息质量的影响。这将通过识别和评估风险以及设计和实施适当的危险管理程序来实现。目标是编制出利益相关者可以信赖的可靠会计信息。本研究向伊拉克机构的会计师、内部审计师、外部审计师和专业学者提出了 154 个问题。研究包括两个轴心。最初的目标是评估伊拉克银行的金融风险控制管理。第一轴包括 17 个具体问题,第二轴评估会计信息的准确性,包括 21 个问题。利用 SPSS 26 版统计软件对研究变量进行了评估,并通过简单线性回归对假设进行了检验。研究发现,银行实施健全的程序和政策来管理金融风险,可以提高其会计信息的可靠性和透明度。这包括有效应对地缘政治等各种风险。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Controlling Financial Risks' Impact on Accounting Information Quality: Evidence from Iraqi banks
Controlling risk management strategies and implementing preventive actions are essential for creating a secure and conducive environment for individuals and organisations. The study aims to showcase the influence of financial risk control on the quality of accounting information in Iraqi banks. This will be achieved by identifying and assessing risks, as well as designing and implementing suitable procedures to manage hazards. The goal is to produce reliable accounting information that stakeholders can trust. The study employed 154 questions that were delivered to accountants, internal auditors, external auditors, and academics specialising in Iraqi institutions. It consisted of two axes. The initial objective was to evaluate the management of financial risk control in Iraqi banks. The first axis comprised 17 specific questions, while the second axis assessed the accuracy of its accounting information and consisted of 21 questions. The study variables were assessed utilising the statistical software SPSS version 26, while the hypotheses were examined by simple linear regression. The study found that implementing robust procedures and policies to manage financial risks in banks improves the reliability and transparency of their accounting information. This includes effectively addressing various risks, such as geopolitical concerns.
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