Results 21 to 30 of about 10,409,109 (292)
CAE Remuneration and Financial Reporting Quality
Revista de Contabilidad: Spanish Accounting Review, 2021 This paper reports on a study exploring the relationship between the fixed remuneration paid to the Chief Auditing Executive (CAE), and the subsequent financial reporting quality (FRQ).
Abdulaziz Alzeban
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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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Design and Examination of a Model for Stabilization of Banks Based on Financial Reporting Quality [PDF]
Journal of Asset Management and Financing, 2020 Objective: Regarding the critical role of Banking system’s stability and explanation of financial reporting (as the final result of accounting profession and administrative bodies), the main aim of this paper is to model the banking system stability ...
Mohammad Hosein Safarzadeh +2 more
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Financial reporting quality following the corporate governance reforms: A conditional conservatism perspective [PDF]
, 2021 his study examines the quality of financial reporting during the period following the corporate governance reforms in Malaysia, as motivated by the importance of investors’ needs for high-quality financial reporting.
Khairul Anuar Kamarudin, - +7 more
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Determinants of the Quality of Financial Reports
International Journal of Professional Business Review, 2023 Purpose: This study aims to determine the effect of the internal control system, information technology, applying of accounting standards, human resources competence, and the role of internal auditors on the quality of financial reports of local governments.
Anto, La Ode, Yusran, Indha Novitasari
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Quality of Financial Reporting in China [PDF]
SSRN Electronic Journal, 2009 This study uses restatements to reveal the low quality of past accounting information reported within China’s capital market. We show that up to a quarter of listed firms in Mainland China explicitly admitted the low quality of financial information by restating their previous financial reports between 1999 and 2005.
Xia Wang, Min Wu
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Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial Reporting [PDF]
, 2023 This paper examines the practical improvement on the quality of financial reporting in the Romanian public institutions after implementing IPSAS. To test our hypothesis, we used a questionnaire addressed to the accounting professionals from the local ...
Elena Alina OLARU (COLBEA)
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Quality of Financial Reporting in Public Sector
Social Sciences, 2014 Financial accounting information presented in financial statements should keep to rigid requirements in order to present a ‘true and fair view’ of the company. This information must be qualitative both in private and public sectors and should fully answer the needs of users regarding the accounting information.
Rudžionienė, Kristina +1 more
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Audit committees and financial reporting quality [PDF]
, 2007 [Abstract]: This research investigated whether the formation of audit committees and their characteristics are associated with improved financial reporting quality.
Baxter, Peter J.
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The Determinants of the Financial Reporting Quality: Empirical Evidence for Romania
Audit Financiar, 2021 The issue of the financial reporting quality has aroused the interest of several researchers whose views converge on the idea that it can be influenced both by factors related to the internal environment of the company, the corporate governance system ...
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