The Role of Digital Transformation Risk Managementin Enhancing the Quality of Financial Reporting"Field Study in Listed Companies in Damascus Securities Exchange"

Abstract

This study aimed to investigate the role that digital transformation risk management plays in enhancing the quality of financial reporting, by focusing on the sub-risks of digital transformation and the role of their management in the quality of financial reporting. To achieve this, a questionnaire was designed for a sample of (70) respondents working in the Accounting and financial field in the companies listed in Damascus Securities Exchange according to their different demographic characteristics, analyzing the opinions and answers of the respondents using statistical tests and the SPSS program, and interpreting the results in order to test the research hypotheses.  The study reached a set of results, the most important of which is : the digital transformation risk management contributes in all  of  its sorts in enhancing the quality of financial reporting.