Results 291 to 300 of about 2,836,488 (338)

Financial Reporting Quality Labels

Accounting, Auditing & Accountability Journal, 1994
Analyses 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

Do audit committee characteristics improve financial reporting quality in emerging markets? Evidence from Iran

, 2021
PurposeThe purpose of this study is to investigate the association between certain audit committee characteristics like independence and financial expertise with financial reporting quality (FRQ) of the firms listed on the Tehran Stock Exchange (TSE ...
Mehdi Safari Gerayli, Yasser Rezaei Pitenoei, A. Abdollahi   +2 more
semanticscholar   +1 more source

Mandatory Internal Control Audits, Audit Adjustments, and Financial Reporting Quality: Evidence from China

, 2021
This study examines whether audit adjustments are a mechanism that links the effect of mandatory internal control audits (MICAs) on financial reporting quality.
C. Lennox, Xi Wu
semanticscholar   +1 more source

Financial reporting quality and the effects of CFO gender and board gender diversity

Journal of Financial Reporting & Accounting, 2021
Purpose The purpose of this study is to examine the effects of chief financial officer (CFO) gender, board gender diversity and the interaction of both factors on financial reporting quality (FRQ) proxied by restatements.
Justin G. Davis, Miguel García-Cestona
semanticscholar   +1 more source

Women Involved in the Financial Reporting Process and Financial Reporting Quality

SSRN Electronic Journal, 2017
We 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, Paul Andrr, Benedicte Brullebaut, Alain Schatt   +3 more
openaire   +1 more source

Are Legal Families Related to Financial Reporting Quality?

Abacus, 2013
A 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

Do Director Networks Matter for Financial Reporting Quality? Evidence from Audit Committee Connectedness and Restatements

Management Sciences, 2020
This study examines the effect of audit committee connectedness through director networks on financial reporting quality, specifically the misstatement of annual financial statements.
Thomas C. Omer, Marjorie K. Shelley, Frances M. Tice   +2 more
semanticscholar   +1 more source

Integrated reporting, financial reporting quality and cost of debt

International Journal of Accounting and Information Management, 2020
Purpose Although proponents of integrated reporting (IR) advocate that this emerging practice has the potential to transform corporate reporting, the eventuation of this expectation would depend on the incentive IR provides to firms.
M. Muttakin, Dessalegn Getie Mihret, Tesfaye T. Lemma, Arifur Khan   +3 more
semanticscholar   +1 more source

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., Ikilidih, Joy N., Ibekie, Emmanuel C.   +2 more
openaire   +1 more source

Financial Reporting Quality and International Trade

SSRN Electronic Journal, 2021
This 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