Accounting and Auditing Studies

Accounting and Auditing Studies

Design and Evaluation of a Structural Model of Factors Affecting Risk Appetite in Exchange-Listed Banks (Case Study: Human Resources in Exchange-Listed Banks in Tehran)

Articles in Press

Document Type : Original Article

Authors
Milad Nikkhah
Mahdi beshkooh
Hosein Kazemi
Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran.
10.22034/iaas.2023.423963.1550
Abstract
The present research proposes a structural model of the factors influencing risk appetite in exchange-listed banks (focusing on human resources in Tehran). Therefore, a mixed-method research strategy of a sequential exploratory design (qualitative-quantitative) was employed. In the qualitative phase, using the Grounded Theory paradigm proposed by Strauss and Corbin (2018) and conducting semi-structured interviews with 15 experts in the relevant field, who were selected through purposive (in the first step) and theoretical (in the second step) sampling, the construction of a paradigmatic model was initiated. In the quantitative phase, data were collected from 384 human resources in the Tehran-based exchange-listed banks using a survey questionnaire developed by the researcher. Sampling was done through Cochran's formula and proportional stratified sampling method. The data were analyzed using SPSS version 26 and Smart PLS3 software. The results of data analysis indicated that a significant difference exists at the 0.01 level (P < 0.01) in the current and desirable status of the overall index and the six elements of the structural model of factors influencing risk appetite in exchange-listed banks among the human resources of exchange-listed banks in Tehran. This implies that the empirical structural (path) model and the reflective measurement of factors influencing risk appetite in exchange-listed banks fit and are consistent.
Keywords
Risk
Risk Appetite
Exchange-Listed Banks
Structural Model
Grounded Theory Paradigm

Subjects

Accounting and Auditing Studies

Articles in Press, Accepted Manuscript
Available Online from 11 December 2023