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The changing face of regulators' investigations into financial statement fraud

Lane, Richard; O'Connell, Brendan T. - In: Accounting Research Journal 22 (2009) September, pp. 118-118

Purpose – This paper builds on the Committee of Sponsoring Organizations (COSO) Report, which examined US Accounting … results. Practical implications – The study findings are of great practical relevance to accounting regulators and …

Persistent link: https://www.econbiz.de/10008490141

Sustainability in global financial reporting and innovation in institutions

Gordon, Elizabeth A. - In: Accounting Research Journal 21 (2008) November, pp. 231-238

Purpose – The aim of this paper is to document the author's keynote address in Accounting at the 16th Annual Conference … on Pacific Basin Finance, Economics, Accounting and Management “Innovation for a Sustainable Future: Visions for 2020 … considers two areas – global accounting and financial reporting, and regulation and institutions. Findings – As business has …

Persistent link: https://www.econbiz.de/10005007750

Does board governance improve the quality of accounting earnings?

Iyengar, Raghavan J.; Land, Judy; Zampelli, Ernest M. - In: Accounting Research Journal 23 (2010) July, pp. 49-68

Purpose – The purpose of this paper is to examine the contention that a strengthening of corporate governance mechanisms would result in the improved relevance and reliability of financial statements. Design/methodology/approach – Using pooled ordinary least squares regression, the paper...

Persistent link: https://www.econbiz.de/10008671882