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Quality and patient safety surveillance systems in healthcare settings: a rapid realist review. [PDF]
BMJ OpenErtuğrul B +4 more
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Financial modelling and the quality of corporate reports
European Journal of Operational Research, 2005Most financial models are, directly or indirectly, based on information provided by the very firms that are being modelled. This is self-evident when items from financial statements are used in models, as is commonly done. But also stock prices, that are determined by buyers and sellers, are to a large extent based on information from the traded firms.
Spronk, Jaap, van der Wijst, N
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Women Involved in the Financial Reporting Process and Financial Reporting Quality
SSRN Electronic Journal, 2017We examine how the presence of women involved in the financial reporting process of public companies, and especially the interactions between them (i.e. the simultaneous presence of a woman CFO, women sitting on the audit committee, and women auditors), impacts financial reporting quality. For our sample of large French companies, we find that women do
Isabelle Allemand +3 more
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Are Legal Families Related to Financial Reporting Quality?
Abacus, 2013A large body of financial accounting research explores the quality of accounting in different countries. An important assumption in most of that research is that common law provides a firmer foundation for good accounting transparency than civil law. Researchers usually regress their proxy for accounting quality on an indicator variable that designates
Frederick Lindahl, Hannu Schadewitz
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Assessing Quality of Financial Reporting
Accounting Horizons, 2000The Committee recommends that Generally Accepted Auditing Standards (GAAS) require that a company’s outside auditor discuss with the audit committee the auditor’s judgments about the quality, not just the acceptability, of the company’s accounting principles as applied in its financial reporting; the discussion should include such issues as the clarity
Gregory J. Jonas, Jeannot Blanchet
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Trust and Financial Reporting Quality
Journal of Accounting Research, 2012ABSTRACTUsing unique survey data from Great Place to Work® Institute, we investigate the association of intraorganizational trust (i.e., employees’ trust in management) with three aspects of financial reporting: accruals quality, misstatements, and internal control quality.
Jace Garrett +2 more
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Proactive Financial Reporting Enforcement: Audit Fees and Financial Reporting Quality Effects
The Accounting Review, 2019ABSTRACT We examine the costs and benefits of proactive financial reporting enforcement by the U.K. Financial Reporting Review Panel. Enforcement scrutiny is selective and varies by sector and over time, yet can be anticipated by auditors and companies. We find evidence that increased enforcement intensity leads to temporary increases in
Florou, Annita +2 more
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Innovation, financial reporting quality, and audit quality
Review of Quantitative Finance and Accounting, 2017We examine the relation between innovation and financial reporting quality (FRQ) and the implications of audit quality for this relation. We first document a negative relation between innovation and FRQ. This result is consistent with greater earnings management at higher innovation firms, likely because of the more opaque information environment that ...
Gerald J. Lobo +2 more
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