The current study deals with the issues of archiving, storing the documents and the account books, analyzing the filling in and storage methods. The study highlights at the same time the conditions that must be fulfilled for their drawing up, for the archiving of the documents and of the account...

This study contributes to the audit reporting literature by examining how disclosure of critical audit matters (CAMs) in the audit report varies with perceived litigation risk and financial reporting quality. Consistent with the litigation hypothesis (Skinner, 1994), I find a positive...

This paper examines the effect of the lead independent directors who serve on audit committees on financial reporting quality and external audit firm interactions. Lead independent director is a position on companies' boards of directors that encompasses several responsibilities, including...

Are “full audits” cost-effective in improving financial reporting quality compared to “reviews,” which are based primarily on analytical procedures and inquiries? The answer is important because independent verification cost-effectiveness is being challenged globally and recent advances...

This study examines the effect of audit committee connectedness through director networks on financial reporting quality, specifically the misstatement of annual financial statements. Using network analysis, we examine multiple dimensions of connectedness and find that, after controlling for...

Research in information economics seeks to understand how the actions of one individual affect the decisions of related individuals. We examine this issue in the context of information contagion between audit offices in the same locality. Specifically, we investigate whether contagion among Big...

This paper aims to present the effect of life-cycle on financial reporting quality (FRQ). I used Discretionary accruals, small profit, and audit aggressiveness to test the FRQ from different approaches for Borsa Istanbul-listed companies between 2008 and 2017. The sample comprises 1,645...

This commentary discusses how pandemics affect the nature of financial reporting especially for financial and non-financial institutions that were deeply affected by the 2020 coronavirus (COVID-19) outbreak. I discuss the accounting practices and financial reporting options for firms during a...

A widely held assumption in policy making and empirical research is that increasing the strength of public enforcement improves financial reporting quality and audit quality. This paper provides a more nuanced view. In a model with a manager who can manage earnings, a strategic auditor, and an...

We examine the costs and benefits of proactive financial reporting enforcement by the UK Financial Reporting Review Panel. Enforcement scrutiny is selective and varies by sector and over time, yet can be anticipated by auditors and companies. We find evidence that increased enforcement intensity...