An Evaluation Model for Financial Reporting Supply Chain Using DEMATEL-ANP

Abstract

The quality of corporate financial reporting is not only related to the internal accounting process of the company, but also with a variety of external factors. Therefore, it is necessary for scholars to alter the methods to research problems from the internal to the external, and to propose the concept of “financial reporting supply chain” which will gradually become an important subject in the accounting research and accounting practice. The evaluation results show that: the auditing process plays the biggest role in the optimization process of financial reporting supply chain, which is the base for the effectiveness of the system of financial reporting supply chain.