In this paper, we distil essential insights about the regulation of financial reporting from the academic literature … consequences. The crisis has brought into sharp focus the reality that the regulation of corporate reporting is just one piece of a … regulation of financial accounting following the recent financial crisis. We succinctly lay out arguments put forth both for and …

expected that, as often argued, corporate reporting and corporate governance can improve performance in order to boost … investors' confidence. However, the interrelationship between corporate reporting, corporate governance, going concern, and … relationship among corporate reporting, corporate governance, going concern, and investor confidence for banks in the sub …

This study investigates the effect of internal reporting environment openness and organizational identification on … internal reporting environments on misreporting. That is, with weak organizational identification, there is significantly … higher misreporting under an open reporting environment compared to a closed reporting environment. However, with strong …