The Effect of ERP System on Relevance of Accounting Data and Quality of Financial Reporting Quality

This research has been conducted to evaluate the effect of implementing ERP systems on relevance of accounting data and the subsequent effect of accounting data relevance (with a special emphasis on timing) on financial reporting quality (with a special emphasis on the quality of accruals). For this purpose, samples selected from Tehran Stock Exchange data in 1387-1391 time spanusing systematic sampling method. Then, the collected data were processed and analyzed with appropriate accounting data relevance and financial reporting quality theories. The results of regression models showed that there is a significant relationship between the relevance of accounting data and the financial reporting quality in a way that increased delay of reporting, would decrease the earnings management. Moreover, the implementation of ERP has a significant relationship to the relevance of accounting data and its application on Iran’s stock enterprises has increased the reporting delay.