Results 251 to 260 of about 392,088 (308)

Proactive Financial Reporting Enforcement: Audit Fees and Financial Reporting Quality Effects

The Accounting Review, 2019
ABSTRACT 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, Morricone, Serena, Pope, Peter F.   +2 more
openaire   +2 more sources

Trust and Financial Reporting Quality

Journal of Accounting Research, 2012
ABSTRACTUsing 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, Rani Hoitash, Douglas F. Prawitt   +2 more
openaire   +1 more source

Innovation, financial reporting quality, and audit quality

Review of Quantitative Finance and Accounting, 2017
We 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, Yuan Xie, Joseph H. Zhang   +2 more
openaire   +1 more source