does not extend to internal control effectiveness. Given auditors' limited ability to distinguish financial reporting … tasked with reforming the audit reporting model, and legislators who recently passed Title I of the Jumpstart Our Business … Startups Act that exempts qualifying IPO companies from Section 404(b) reporting requirements for up to five years …

survey-based data. Using this longitudinal data, we test whether IAF competency is associated with financial reporting … financial reporting quality by enhancing oversight over external auditors and audit committees should also consider focusing on …

This study examined the effect of auditor independence on financial reporting quality of deposit money banks in Nigeria … with Financial Reporting Quality as the dependent variable; Audit Fee, Audit Firm Size and Audit Meeting as independent …, Audit Meeting and Debt Ratio are positive but have insignificant impact on financial reporting quality; Audit Firm Size is …