Results 11 to 20 of about 21,585,462 (349)

IFRS compliance, corporate governance and financial reporting quality of GSE-listed non-financial firms

Cogent Business & Management, 2020
The adoption of International financial reporting standards (IFRS) has been presented in several empirical literature as a factor that could improve the quality of financial reports.
Deborah Esi Gyanba Mbir, Otuo Serebour Agyemang, George Tackie, Mac Junior Abeka   +3 more
doaj   +2 more sources

Quality assessment with diverse studies (QuADS): an appraisal tool for methodological and reporting quality in systematic reviews of mixed- or multi-method studies

BMC Health Services Research, 2021
Background In the context of the volume of mixed- and multi-methods studies in health services research, the present study sought to develop an appraisal tool to determine the methodological and reporting quality of such studies when included in ...
R. Harrison, Benjamin Jones, Peter H Gardner, R. Lawton   +3 more
semanticscholar   +1 more source

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, Songsheng Chen, M. A. S. Al-Faryan, Ilyas Ahmad, R. Y. Hussain, Shah Saud   +5 more
semanticscholar   +1 more source

Creative Accounting Determinants and Financial Reporting Quality: Systematic Literature Review

Risks, 2022
Creative accounting is considered to be a 21st-century phenomenon that has received increased attention after the worldwide economic crisis and budget deficits, particularly the prevention and detection of accounting manipulation.
Ibtihal A. Abed, Nazimah Hussin, Mostafa A. Ali, Hossam Haddad, Mr. IZUKWE Raymond, Elina F Hasan   +5 more
semanticscholar   +1 more source

Creative Accounting Determination and Financial Reporting Quality: The Integration of Transparency and Disclosure

Journal of Open Innovation: Technology, Market and Complexity, 2022
The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the financial sector for its implications on the quality of financial reporting.
Ibtihal A. Abed, Nazimah Hussin, Hossam Haddad, T. Almubaydeen, Mostafa A. Ali   +4 more
semanticscholar   +1 more source

Improving the reporting quality of reliability generalization meta‐analyses: The REGEMA checklist

Research Synthesis Methods, 2021
Reliability generalization (RG) is a meta‐analytic approach that aims to characterize how reliability estimates from the same test vary across different applications of the instrument.
J. Sánchez-Meca, Fulgencio Marín-Martínez, J. López-López, R. M. Núñez-Núñez, María Rubio-Aparicio, J. J. Lopez-Garcia, J. López-Pina, Desirée Blázquez-Rincón, Carmen López-Ibáñez, R. López-Nicolás   +9 more
semanticscholar   +1 more source

Corporate governance, internal audit quality and financial reporting quality of financial institutions

, 2021
The purpose of this study is to establish the relationship between corporate governance attributes (board expertise, board independence and board role performance), internal audit quality and financial reporting quality using evidence from Uganda's ...
T. Kaawaase, Catherine Nairuba, Brendah Akankunda, J. Bananuka   +3 more
semanticscholar   +1 more source

The role of sustainable corporate governance in mandatory sustainability reporting quality

Journal of Business Economics, 2022
This study analyzes the association between various sustainable corporate governance (SCG) mechanisms and mandatory sustainability reporting quality (MSRQ).
Tobias Gerwing, Peter Kajüter, Maximilian Wirth   +2 more
semanticscholar   +1 more source

Financial Factors Affecting Earnings Management and Earnings Quality: New Evidence from an Emerging Market [PDF]

ACRN Journal of Finance and Risk Perspectives, 2020
The purpose of this study is to examine the effect of financial factors on earnings management and earnings quality. Moreover, the study examines the role of earnings management as a mediator in the effect of the financial factors on earnings quality. It
Isam Saleh, Malik Abu Afifa, Fadi Haniah
doaj   +1 more source

INTERNAL AUDIT AND FINANCIAL REPORTING QUALITY: A LITERATURE REVIEW

Journal of Empirical Economics and Social Sciences, 2021
The purpose of this research; it is examine the relationship between internal auditing and financial reporting quality. In this study, national and international studies investigating the relationship between internal auditing and financial reporting ...
İlknur Eskin
semanticscholar   +1 more source