Results 281 to 290 of about 2,836,488 (338)

Big Data analytics and financial reporting quality: qualitative evidence from Canada

Journal of Financial Reporting & Accounting, 2022
Purpose Big Data analytics (BDA) and its implications for the accounting profession continue to be a key issue that requires more research and evaluation.
Isam Saleh, Yahya Marei, Maha D. Ayoush, Malik Muneer Abu Afifa   +3 more
semanticscholar   +1 more source

Audit committee and financial reporting quality: the moderating effect of audit quality

Journal of Financial Crime, 2021
Purpose The purpose of this study is to address the impact of audit quality on financial reporting quality proxied by real earnings management. To further clarify the mentioned links, this study empirically assesses the moderating effect of audit ...
S. Mardessi
semanticscholar   +1 more source

Female directors, audit effort and financial reporting quality

Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 2022
This paper analyses the influence of female directors on the demand for audit effort and on financial reporting quality for a sample of Australian non-financial listed firms over the period 2004–2018.
Carlos Fernández‐Méndez, Shams Pathan   +1 more
semanticscholar   +1 more source

Does the CEO’s financial and accounting expertise affect the financial reporting quality? Evidence from an emerging economy

Journal of Financial Reporting & Accounting, 2022
Purpose This study aims to analyse the role of the financial and accounting expertise of the chief executive officer (CEO) on financial reporting quality (FRQ) in an emerging economy.
Diem Nhat Phuong Ngo, Cong Van Nguyen
semanticscholar   +1 more source

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

Assessing Quality of Financial Reporting

Accounting Horizons, 2000
The 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

Financial reporting quality during a crisis: a systematic review

Journal of Accounting Literature, 2022
PurposeThis paper presents a systematic literature review, including content and bibliometric analyses, of the impact of a crisis on financial reporting quality.
Amitava Saha
semanticscholar   +1 more source

Corporate Reporting Awards and Financial Reporting Quality

SSRN Electronic Journal, 2011
Choosing 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, 2014
We 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, Melissa Fay Lewis-Western   +1 more
openaire   +1 more source