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The Federal Deposit Insurance Corporation Improvement Act, Bank Internal Controls and Financial Reporting Quality

LaFond, Ryan - 2012

Altamuro and Beatty (2009) examine financial reporting quality before and after the Federal Deposit Insurance … that the internal control provision of FDICIA improved financial reporting quality. In this paper, we provide a brief … Beatty. Next, we report new evidence relating to the subgroups driving the changes in financial reporting quality surrounding …

Persistent link: https://www.econbiz.de/10013116792

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

financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by … researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still … prevalent, resulting in poor quality financial reporting. The present study investigated the moderating role of transparency and …

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

The impact of financial reporting quality on debt contracting : evidence from internal control weakness reports

Costello, Anna M.; Wittenberg-Moerman, Regina - In: Journal of accounting research 49 (2011) 1, pp. 97-136

Persistent link: https://www.econbiz.de/10008900881

Financial reporting quality, structural problems and the informativeness of mandated disclosures on internal controls

Ghosh, Aloke; Lee, Yong Gyu - In: Journal of business finance & accounting : JBFA 40 (2013) 3/4, pp. 318-349

Persistent link: https://www.econbiz.de/10009761771

Accounting information system underpinning quality financial reporting

Jablan Stefanović, Radmila; Knežević, Vladan - In: Facta Universitatis / Series economics and organization … 10 (2013) 4, pp. 361-375

Persistent link: https://www.econbiz.de/10010458717

Board independence, internal information environment and voluntary disclosure of auditors' reports on internal controls

Sun, Ye; Yi, Yang; Lin, Bin - In: China journal of accounting research : CJAR 5 (2012) 2, pp. 145-161

When there is high information asymmetry between directors and managers, independent directors do not have enough information to perform their functions. Only when faced with a good internal information environment can such directors acquire enough information to provide advice and monitor...

Persistent link: https://www.econbiz.de/10011825231