Mediating effect of Financial Reporting Act 2015 on financial reporting quality in Bangladesh
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School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP)
2022
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my.unimap-745652022-03-04T07:31:20Z Mediating effect of Financial Reporting Act 2015 on financial reporting quality in Bangladesh Mohammad Rokibul Kabir Fahmida Akhter Ali Abrar Sadaf rokibul.k@eastdelta.edu.bd Audit committee Audit quality Bangladesh Financial Reporting Act 2015 Financial reporting quality Link to publisher's homepage at https://ijbt.unimap.edu.my Using a structured questionnaire survey with the chartered accountants in Bangladesh, this study evaluates the mediating effect of the Financial Reporting Act (FRA) 2015 on financial reporting quality (FRQ). We proposed a structural equation model (SEM) to present our research findings. Firstly, we found that Audit Committee (AC), Audit Quality (AQ), and FRA 2015 positively influence FRQ. Then, we examined the mediating role of FRA 2015 between the relationship of i) AC and FRQ ii) AQ and FRQ. Though FRA 2015 has positively influenced the relationship in both cases, the mediating role of FRA 2015 between the relationship of AC and FRQ found statistically insignificant. However, FRA 2015 has a statistically significant complementary partial mediating role in the relationship between ACQ and FRQ. The study implies that by knowing the extent to which AC, AQ and FRA 2015 effects FRQ, policymakers can make crucial decisions of appointing audit committee members and way of making quality report abiding by the required guidelines of FRA 2015 to satisfy the need of investors and other stakeholders of the business. 2022-03-04T07:31:20Z 2022-03-04T07:31:20Z 2021-10 Article International Journal of Business and Technopreneurship, vol.11(3), 2021, pages 21-36 2231-7090 (printed) 2232-1543 (online) http://dspace.unimap.edu.my:80/xmlui/handle/123456789/74565 https://ijbt.unimap.edu.my en School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP) |
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Universiti Malaysia Perlis |
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Asia |
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Malaysia |
| content_provider |
Universiti Malaysia Perlis |
| content_source |
UniMAP Library Digital Repository |
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http://dspace.unimap.edu.my/ |
| language |
English |
| topic |
Audit committee Audit quality Bangladesh Financial Reporting Act 2015 Financial reporting quality |
| spellingShingle |
Audit committee Audit quality Bangladesh Financial Reporting Act 2015 Financial reporting quality Mohammad Rokibul Kabir Fahmida Akhter Ali Abrar Sadaf Mediating effect of Financial Reporting Act 2015 on financial reporting quality in Bangladesh |
| description |
Link to publisher's homepage at https://ijbt.unimap.edu.my |
| author2 |
rokibul.k@eastdelta.edu.bd |
| author_facet |
rokibul.k@eastdelta.edu.bd Mohammad Rokibul Kabir Fahmida Akhter Ali Abrar Sadaf |
| format |
Article |
| author |
Mohammad Rokibul Kabir Fahmida Akhter Ali Abrar Sadaf |
| author_sort |
Mohammad Rokibul Kabir |
| title |
Mediating effect of Financial Reporting Act 2015 on financial reporting quality in Bangladesh |
| title_short |
Mediating effect of Financial Reporting Act 2015 on financial reporting quality in Bangladesh |
| title_full |
Mediating effect of Financial Reporting Act 2015 on financial reporting quality in Bangladesh |
| title_fullStr |
Mediating effect of Financial Reporting Act 2015 on financial reporting quality in Bangladesh |
| title_full_unstemmed |
Mediating effect of Financial Reporting Act 2015 on financial reporting quality in Bangladesh |
| title_sort |
mediating effect of financial reporting act 2015 on financial reporting quality in bangladesh |
| publisher |
School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP) |
| publishDate |
2022 |
| url |
http://dspace.unimap.edu.my:80/xmlui/handle/123456789/74565 |
| _version_ |
1729704775244578816 |