دور إدارة مخاطر التحول الرقمي في تحسين جودة التقارير المالية بالبيئة الكويتية : دراسة ميدانية

Abstract EN

This study aimed to identify the role of digital transformation management risk in improving the financial reports quality in the Kuwaiti environment, through a field study in Kuwaiti banks, a questionnaire was used that was distributed to a sample that included (89) respondents working in the risk management of these banks.

The researcher used multiple regression analysis.

The study found that there is a role for managing digital transformation risks represented by (data entry risk management, data operation risk management, data output risk management, internal and external environment risk management) in improving the quality of financial reports in Kuwaiti banks.

The study recommended that Kuwaiti banks should pay attention to managing digital transformation risks related to data entry, managing data operating risks, managing data output risks, and managing internal and external environmental risks, as these risks have a role in improving the quality of financial reports.