Nguyen, Hong Thi Xuan; Pham, Huyen Thu; Dao, Nhung Thi; … - In: Cogent Business & Management 9 (2022) 1, pp. 1-12
Truthfulness in accounting creates a significant concern for academics, practitioners, regulators, and the press. This … study investigates the influence of the Board of Directors (BOD) characteristics on the truthfulness of accounting reports … positively influence the truthfulness of the financial reporting. At the same time, the duality of the BOD negatively affects the …