Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The Impact of Enterprise Resource Planning and Information Technology Applications on Financial Reporting Quality

Document Type : Original Article

Author
Senior Auditor, Al-Ghadir Higher Education Institute, Tabriz, Iran
Abstract
Financial reporting quality is one of the key variables in evaluating the performance and financial transparency of companies, which has a direct impact on the decision-making of investors, managers, and other stakeholders. High financial reporting quality leads to reduced uncertainty, increased comparability, and assists in better evaluation of a company’s financial status and performance. This research has been conducted with the aim of examining the impact of Enterprise Resource Planning (ERP) and Information Technology (IT) applications on financial reporting quality. In terms of research objectives, the present study is of an applied type, and based on data collection methods, it is a descriptive survey research. The statistical sample of the research includes 108 companies listed on the Tehran Stock Exchange during the years 2019 to 2024. The Dechow and Dechow (2002) model was used to measure financial reporting quality. Multi-variable linear regression was used to test the research hypotheses. The results showed that Enterprise Resource Planning and Information Technology applications have a positive and significant impact on financial reporting quality. In other words, the use of Information Technology applications and Enterprise Resource Planning increases the quality of financial reporting.
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