Results 261 to 270 of about 392,088 (308)
Some of the next articles are maybe not open access.
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
openaire +1 more source
Corporate Reporting Awards and Financial Reporting Quality
SSRN Electronic Journal, 2011Choosing to participate in corporate reporting awards may be an efficient way for companies to signal their earnings quality or other positive reporting qualities such as transparency. This study investigates the link between corporate reporting awards (CRA) and financial reporting quality. We explore whether financial performance and earnings quality (
Tim Bauer, J. Efrim Boritz
openaire +1 more source
Competing Reporting Objectives and Financial Reporting Quality
SSRN Electronic Journal, 2014We examine two sources of reporting incentives, contracts that use reported accounting information and transactions with capital markets, and investigate whether the type of reporting incentive impacts the earnings management and disclosure strategies managers employ. The primary difference between contract and market incentives is that the benefits of
Adrienna A. Huffman +1 more
openaire +1 more source
Financial Reporting Quality Labels
Accounting, Auditing & Accountability Journal, 1994Analyses a policy‐making issue concerning historically persistent phenomena with the potential, concurrently, to assist the social construction of the audit profession, and create expectation problems capable of accentuating the present audit crisis. The phenomena are the financial reporting quality labels commonly associated with the auditor′s opinion
openaire +1 more source
Corporate Culture and Financial Reporting Quality
SSRN Electronic Journal, 2021SYNOPSIS With the increased focus on corporate culture as an important determinant of organizational behavior and outcomes, we study how corporate culture affects firm financial reporting quality. Relying on the Competing Values Framework (CVF) to define four types of corporate culture, we find that collaboration- (competition-) oriented
Avishek Bhandari +3 more
openaire +1 more source
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
openaire +1 more source
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
openaire +3 more sources
Effect of International Financial Reporting Standards on Financial Reporting Quality
The adoption and implementation of International Financial Reporting Standards (IFRSs) in different countries of the world has become a contemporary issue particularly with regard to the quality of financial reports. The study reported that various studies used positive approach and some used positive pattern.Dibua, Ekene C. +2 more
openaire +1 more source
Financial Reporting Quality and International Trade
SSRN Electronic Journal, 2021This paper examines the effects of financial reporting quality on international trade. First, I conduct country-sector-level analyses and find that a one standard deviation increase in financial reporting quality in a country is associated with increases in manufacturing exports and imports of 4.2 and 3.5 percent, respectively.
openaire +1 more source
Employee quality and financial reporting outcomes
Journal of Accounting and Economics, 2017Abstract We examine the association between employee quality and financial reporting outcomes. Using the average workforce education level in MSA(s) where the firm operates as a proxy for employee quality, we find that firms with a high-quality workforce exhibit higher accruals quality, fewer internal control violations, and fewer restatements. These
Andrew C. Call +3 more
openaire +1 more source