The Effect of the Quality of the Enterprise Risk Management System and the Characteristics of the Audit Committee on the Reputation of Companies

Subject Areas :

Yaghoob Daneshi ¹ ( Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran )
ali Esmaeelzadeh ² ( Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran, Corresponding )

Received: 2022-04-12 Accepted : 2022-06-16 Published : 2022-07-23

Keywords: Company reputation, Keywords: Quality of Enterprise Risk Management System, Characteristics of the Audit Committee,

Abstract :

AbstractOver the last several decades, corporate reputation has gained increasing importance for both managers and academics. Research on corporate reputation has generally argued that reputational risk, or risk of reputation loss, stems from all company risks. When a risk drives a firm into a crisis, some stakeholders' interests may go unsatisfied, and the firm's corporate reputation may be eroded. The more effective the enterprise risk management system is, the fewer crises a company will face and the less risk there will be to lose its corporate reputation.The purpose of this study is to investigate the effect of the quality of enterprise risk management system and the characteristics of the audit committee on the reputation of companies listed on the Tehran Stock Exchange. The statistical population of the study is the companies listed on the Tehran Stock Exchange, of which 100 companies were selected as a sample. The results of Tobit regression model test showed that the quality of enterprise risk management system and the characteristics of the audit committee have a significant effect on the reputation of the companies under study.

References:

فهرست منابع
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