Search Results - subject:"Accounting reporting complexity"

Accounting reporting complexity, audit engagement partner mandatory rotation, and audit quality

Chen, Clement; Liu, Zhenfeng; Tang, Wenye; Tuo, Ling - In: The journal of corporate accounting & finance 35 (2024) 2, pp. 157-170

Persistent link: https://www.econbiz.de/10014535570

Access to IT-Capable employees and the relevance of financial information

Klaus, J. Philipp; Masli, Adi; Sapkota, Pradeep - In: Journal of accounting and public policy 51 (2025), pp. 1-22

In this paper, we examine IT-capable employees’ role in the production process of financial information. We posit that enhanced management of raw data during this process decreases technical errors and increases data processing speed, thus allowing financial information to be more relevant...

Persistent link: https://www.econbiz.de/10015413981

Shareholder activism and accounting reporting complexity

Dao, Mai; Xu, Hongkang - In: Journal of Accounting Literature 46 (2023) 1, pp. 121-149

Purpose In this paper the authors aim to examine whether shareholder activism is associated with accounting reporting … complexity (ARC). Design/methodology/approach The authors employ ordinary least squares (OLS) and a sample of 19,530 firm …

Persistent link: https://www.econbiz.de/10014839784

A measure of firm complexity : data and code

Hoitash, Rani; Hoitash, Udi - In: The journal of information systems : JIS ; a semiannual … 36 (2022) 2, pp. 161-172

Persistent link: https://www.econbiz.de/10013412400

Cloud-computing risk disclosure and IFCR material weakness : the moderating role of accounting reporting complexity

Smith, Antoinette L.; Zhang, Yibo; Kipp, Peter C. - In: The journal of information systems : JIS ; a semiannual … 33 (2019) 3, pp. 1-17

Persistent link: https://www.econbiz.de/10012153880