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Mediating effect of Financial Reporting Act 2015 on financial reporting quality in Bangladesh

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Main Authors: Mohammad Rokibul Kabir, Fahmida Akhter, Ali Abrar Sadaf
Other Authors: rokibul.k@eastdelta.edu.bd
Format: Article
Language:English
Published: School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP) 2022
Subjects:
Audit committee
Audit quality
Bangladesh
Financial Reporting Act 2015
Financial reporting quality
Online Access:http://dspace.unimap.edu.my:80/xmlui/handle/123456789/74565
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spelling 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)
institution Universiti Malaysia Perlis
building UniMAP Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Perlis
content_source UniMAP Library Digital Repository
url_provider 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
score 13.222552

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