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Do director networks matter for financial reporting quality? : evidence from audit committee connectedness and restatements

Omer, Thomas C.; Shelley, Marjorie K.; Tice, Frances M. - In: Management science : journal of the Institute for … 66 (2020) 8, pp. 3361-3388

Persistent link: https://www.econbiz.de/10012289138

Auditor rotation, key audit matter disclosures, and financial reporting quality

Lin, Hsiao-Lun; Yen, Ai-Ru - In: Advances in accounting : a research annual 57 (2022), pp. 1-14

Persistent link: https://www.econbiz.de/10013365572

Do key audit matters matter? : correspondence between auditor and management disclosures and the role of audit committees

Hosseinniakani, Mahmoud; Overland, Conny; Samani, Niuosha - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-19

Persistent link: https://www.econbiz.de/10015065820

Disclosure of key audit matters (KAMs) in financial reporting : evidence from an emerging economy

Rahaman, Md Mustafizur; Hossain, Md. Moazzem; Bhuiyan, … - In: Journal of accounting in emerging economies : JAEE 13 (2023) 3, pp. 666-702

Persistent link: https://www.econbiz.de/10014311820

MD&A Disclosure of Critical Accounting Policies and Financial Reporting Risk : Evidence from Restatements

Szerwo, Brandon - 2020

In this study, I examine whether management discloses areas with higher financial reporting risk as critical accounting … annually discloses the accounting policies that it views as most crucial to the portrayal of the firm's financial condition and …

Persistent link: https://www.econbiz.de/10014361873

MD&A disclosure of critical accounting policies and financial reporting risk : evidence from restatements

Szerwo, Brandon - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 1, pp. 104-129

Persistent link: https://www.econbiz.de/10014233735

The Impact of Accounting Regulatory Change on Banks : A Study on the Reclassification of Financial Assets

Guo, Qiang - 2012

As of October 2008, the new amendments to IAS 39 & IFRS 7 were introduced by IASB as a direct reaction to the financial … crisis. Since IFRS followers was given the option to reclassify certain financial assets, it partially changes the mark …-to-market requirements, and leads to the fair accounting regime being less tied up with relevant accounting treatments. Using a sample set of …

Persistent link: https://www.econbiz.de/10013112328

IFRS and accounting quality : legal origin, regional, and disclosure impacts

Dayanandan, Ajit; Donker, Han; Ivanof, Mike; Karahan, … - In: International journal of accounting and information … 24 (2016) 3, pp. 296-316

Persistent link: https://www.econbiz.de/10011616700

The effect of financial reporting quality on corporate investment efficiency : evidence from the adoption of SFAS No. 123R

Dou, Yiwei; Wong, M. H. Franco; Xin, Baohua - In: Management science : journal of the Institute for … 65 (2019) 5, pp. 2249-2266

Persistent link: https://www.econbiz.de/10012039756

Revenue recognition practices in South Africa : an analysis of the decision usefulness of IFRS 15 disclosures

Coetsee, D.; Haji, Ahmed Mohammadali; Wyk, Milan van - In: South African journal of accounting research 36 (2022) 1, pp. 22-44

Persistent link: https://www.econbiz.de/10012693729