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ANALISIS DAMPAK KUALITAS KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI [PDF]
Jurnal Akuntansi dan Keuangan Indonesia, 2013 This research is aimed to examine the impact of audit committee quality measured by audit committee expertise, audit committee size, and number of meeting on the quality of company financial reporting with an audit quality as a moderating variable.
Nurul Mutmainnah, Ratna Wardhani
doaj +5 more sources
The Impact of International Financial Reporting Standards on Financial Reporting Quality: Evidence from Iraq [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2021 Prior studies provide mixed evidence on whether the transition to International Financial Reporting Standards (IFRS) deters or contributes to greater financial reporting quality.
Ahmed Al-janabi +2 more
doaj +1 more source
The Way Financial Distress Affects Financial Reporting Delay
Jurnal Manajemen Teori dan Terapan, 2023 Objective: Previous studies identified a significant effect of financial distress experienced by a company on the delay in submitting its audited financial report.
Pramesari Dinar Nurquran +1 more
doaj +1 more source
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
doaj +1 more source
Valuation of financial reporting quality: is it an issue in the firm’s valuation?
Asian Journal of Accounting Research, 2023 Purpose The purpose of this study is to test the determinant of financial report quality and its consequences to the company values.Design/methodology/approach This research is using a quantitative approach and testing a theory by formulating some ...
N. Asyik, D. Agustia, Muchlis Muchlis
semanticscholar +1 more source
Financial Reporting Quality in a Crisis Period [PDF]
Audit Financiar, 2022 The Covid Pandemic has this far been a devastating event for the world economy, but it wasn’t the only crisis of the 2020 financial period. Despite the health emergency, military conflict has not halted since the dawn of the coronavirus plague.
Radu-Daniel LOGHIN +1 more
doaj +1 more source
Corporate Governance and Financial Reporting Quality: The Mediation Role of IFRS
Sustainability, 2023 This study investigates how corporate governance affects the financial reporting quality of selected banks in Iraq, focusing on the role of IFRS adoption.
B. Gardi +2 more
semanticscholar +1 more source
Dynamic Competitive Capabilities and Financial Reporting Quality [PDF]
مجله دانش حسابداری, 2021 Purpose: As competition in the financial markets expands, companies in the field are more successful in enhancing their dynamic capabilities through the creation of unmatched values and resources, allowing them to gain greater market share.
Mohammad Hosinzadeh +2 more
doaj +1 more source
Management Dynamics in the Knowledge Economy, 2021 The study investigated the Effect of Corporate Governance Structure and Financial reporting quality of quoted Pharmaceutical companies in Nigeria. A total of ten Pharmaceutical companies were used from 2006-2019.
Amah Kalu Ogbonnaya +1 more
doaj +2 more sources
Determinants of Integrated Reporting Quality of Financial Firms
The Indonesian Journal of Accounting Research, 2022 Despite existing studies on the determinants of integrated reporting quality, such studies are rare in the financial sector. This study aims to investigate the determinants of the integrated reporting quality of financial firms.
Yashini Pillai, Keshav Seetah
doaj +1 more source