The size and composition of the 10-K file have changed dramatically since the mandatory adoption of XBRL. We re-examine 10-K file size as a readability proxy by decomposing 10-K file size into its main components, which include XBRL, processed XBRL (a twin to XBRL that allows XBRL information to...

We examine whether the media has an indirect corporate governance effect on financial reporting quality (FRQ) that operates through auditors. This occurs because greater media coverage can magnify an auditor’s business risk by exposing the auditor to more potential litigation and reputation...