Kurdi, Ibrahim, Fareed Naji, Ahmed, Nawar Naseef, Ahmed. (1398). Enterprise Risk Management and Performance of Financial Institutions in Iraq: The Mediating Effect of Information Technology Quality. , 11(4), 80-91. doi: 10.22059/jitm.2019.74764
Ibrahim Ali Kurdi; Ahmed Fareed Naji; Ahmed Nawar Naseef. "Enterprise Risk Management and Performance of Financial Institutions in Iraq: The Mediating Effect of Information Technology Quality". , 11, 4, 1398, 80-91. doi: 10.22059/jitm.2019.74764
Kurdi, Ibrahim, Fareed Naji, Ahmed, Nawar Naseef, Ahmed. (1398). 'Enterprise Risk Management and Performance of Financial Institutions in Iraq: The Mediating Effect of Information Technology Quality', , 11(4), pp. 80-91. doi: 10.22059/jitm.2019.74764
Kurdi, Ibrahim, Fareed Naji, Ahmed, Nawar Naseef, Ahmed. Enterprise Risk Management and Performance of Financial Institutions in Iraq: The Mediating Effect of Information Technology Quality. , 1398; 11(4): 80-91. doi: 10.22059/jitm.2019.74764

Enterprise Risk Management and Performance of Financial Institutions in Iraq: The Mediating Effect of Information Technology Quality

Journal of Information Technology Management
مقاله 6، دوره 11، شماره 4، 2019، صفحه 80-91    اصل مقاله (852.53 K)
نوع مقاله: Special Issue: Deep Learning for Visual Information Analytics and Management.
شناسه دیجیتال (DOI): 10.22059/jitm.2019.74764
نویسندگان
Ibrahim Ali Kurdi1؛ Ahmed Fareed Naji2؛ Ahmed Nawar Naseef3
1Assistant Prof., Tikrit university, Iraq.
2Tikrit university, Iraq.
3Ph.D., Al-Imam University College, Iraq.
چکیده
Enterprise risk management represents a process of assessing exposure to risks in an institution. It is a systematic mechanism and a comprehensive tool for predicting events, including unexpected events, and their impacts. This paper is a conceptual study. It aims at designing a model for testing the mediation effect of information technology (IT) quality on the relationship between the enterprise risk management (henceforth, ERM) practice and the financial performance of financial institutions in Iraq. Based on reviewing the literature on ERM, it is found that ERM (leadership roles, risk culture and compliance) has a positive and important effect on the financial performance of financial institution in Iraq. In addition, this paper shows that the IT quality is a good medium for increasing the interaction between practices of ERM and financial performance positively. It provides a practical and theoretical contribution to practices of ERM in listed companies in Iraq. It also has major implications for professional practitioners, regulators and academics in Iraq. Finally, this paper contributes to building relevant knowledge in the field of leadership role, risk culture, compliance and IT quality.
کلیدواژه‌ها
Enterprise Risk Management (ERM)؛ IT quality؛ Leadership role؛ Risk culture؛ Compliance؛ Financial performance
مراجع
آمار
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