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Creative accounting determination and financial reporting quality : the integration of transparency and disclosure

Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Journal of open innovation : technology, market, and … 8 (2022) 1, pp. 1-15

The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the … researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still … disclosure with respect to enhancing the impact of creative accounting determinants and financial reporting quality in the …

Persistent link: https://www.econbiz.de/10013168881

Relative liability exposure for negligence and financial reporting quality : evidence from the audit interference rule

Mayberry, Michael A.; Park, Hyun Jong; Zhang, Wei - In: The accounting review : a publication of the American … 99 (2024) 4, pp. 339-366

Persistent link: https://www.econbiz.de/10014632062

Proactive Financial Reporting Enforcement : Audit Fee and Financial Reporting Quality Effects

Florou, Annita - 2020

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...

Persistent link: https://www.econbiz.de/10012854900

Financial Reporting and Blockchains : Audit Pricing, Misstatements, and Regulation

Cao, Sean - 2019

To understand the implications of decentralized ledger technology for financial reporting and auditing, we analyze auditor competition, audit quality, client misstatements, and regulatory policy all in a unified framework. We demonstrate how collaborative auditing using a federated blockchain...

Persistent link: https://www.econbiz.de/10012898165

From enforcement to financial reporting controls (FRCs) : a country-level composite indicator

Quagli, Alberto; Lagazio, Corrado; Ramassa, Paola - In: Journal of management & governance 25 (2021) 2, pp. 397-427

Persistent link: https://www.econbiz.de/10012547695

Busy auditors, financial reporting timeliness and quality

Singh, Harjinder; Sultana, Nigar; Islam, Ariful; Singh, … - In: The British accounting review : the journal of the … 54 (2022) 3, pp. 1-25

Persistent link: https://www.econbiz.de/10013364490

Dylematy współczesnej rachunkowości

Gabrusewicz, Wiktor (contributor); … - 2011

Persistent link: https://www.econbiz.de/10013444680

Der Management Approach : Herausforderungen für Controller und Abschlussprüfer im Kontext der IFRS-Finanzberichterstattung

Maier, Michael Thomas - 2009

Persistent link: https://www.econbiz.de/10003864957

Examining the impact of international financial reporting standards adoption on financial reporting quality of multinational companies

Johri, Amar - In: International Journal of Financial Studies : open … 12 (2024) 4, pp. 1-23

government policy on IFRS adoption within Indian MNCs. However, the impact of legal requirements on IFRS adoption in Indian MNCs … MNCs' financial reports in India. The moderating role of the ICS in the connections between IFRS adoption and FRQ is …

Persistent link: https://www.econbiz.de/10015338210

Insights on management commentary in financial reports : the views of users, preparers and auditors

Redmayne, Nives Botica; Laswad, Fawzi; Ehalaiye, Dimu; … - In: Meditari accountancy research 31 (2023) 4, pp. 817-840

Persistent link: https://www.econbiz.de/10014362594