Audit services and financial reporting quality: The role of accounting expertise auditors
Cogent Business & Management, 2023 The effectiveness of the company’s financial reporting system depends on the audit’s quality. In this context, the current study examines the role of accounting and financial expertise (AFE) auditors for financial reporting quality (FRQ).
Shujah-Ur- Rahman +5 more
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Management Dynamics in the Knowledge Economy, 2021 The study investigated the Effect of Corporate Governance Structure and Financial reporting quality of quoted Pharmaceutical companies in Nigeria. A total of ten Pharmaceutical companies were used from 2006-2019.
Amah Kalu Ogbonnaya +1 more
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Determinants of Integrated Reporting Quality of Financial Firms
The Indonesian Journal of Accounting Research, 2022 Despite existing studies on the determinants of integrated reporting quality, such studies are rare in the financial sector. This study aims to investigate the determinants of the integrated reporting quality of financial firms.
Yashini Pillai, Keshav Seetah
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The Relationship between Audit Committee Attributes and Financial Reporting Quality among Manufacturing Firms in Kenya [PDF]
International Journal of Management, Accounting and Economics, 2022 This study examines the relationship between Audit Committee Attributes and Changes in Financial Reporting Quality Among Manufacturing Firms in Kenya. Using a sample of publicly listed firms based on 2010-2018 data, our study finds that the expertise of ...
Edwin Sitienei
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Financial Reporting Quality in a Crisis Period [PDF]
Audit Financiar, 2022 The Covid Pandemic has this far been a devastating event for the world economy, but it wasn’t the only crisis of the 2020 financial period. Despite the health emergency, military conflict has not halted since the dawn of the coronavirus plague.
Radu-Daniel LOGHIN +1 more
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The impact of the IFRS1 standards implementation on the quality of banks financial reporting
گۆڤارا زانستێن مرۆڤایەتی یا زانكۆیا زاخۆ, 2023 The paper aims to highlight the developments in the field of accounting standards represented by the development of International Financial Reporting Standards (IFRS1).
Sherzad Ali , Ali Abdullah
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Dynamic Competitive Capabilities and Financial Reporting Quality [PDF]
مجله دانش حسابداری, 2021 Purpose: As competition in the financial markets expands, companies in the field are more successful in enhancing their dynamic capabilities through the creation of unmatched values and resources, allowing them to gain greater market share.
Mohammad Hosinzadeh +2 more
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The Relationship between Financial Reporting Quality and Corporate Performance: Evidence from Iran [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2018 The relationship between financial reporting quality and corporate performance in the imperfect Iranian market is very important for investors, such that one of the main concerns of shareholders is to be informed about corporate performance. On the other
Mahmoud Lari Dashtbayaz +2 more
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BOARD ATTRIBUTES AND QUALITY OF FINANCIAL REPORTING IN NIGERIAN COMPANIES: AN EMPIRICAL EVIDENCE [PDF]
Malaysian E Commerce Journal, 2019 The study x-rays the relationship that board expertise and board independence have on financial reporting quality in Nigeria. The study used data gathered from forty quoted companies for the period 2010- 2015.
Ogbaisi, Sebastine Abhus +2 more
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The Role of Financial Reporting Quality and Disclosure Quality in Increasing Commercial Credit [PDF]
بررسیهای حسابداری و حسابرسی, 2018 One way to increase business credit is to reduce the information asymmetry between buyer and seller. By increasing the financial reporting quality and disclosure quality, buyers can provide more information to their vendors on their financial position ...
Abbas Aflatooni, Marziye Nemati
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