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 …

individual IAF employees, we document that IAF experience, education, and size are associated with higher financial reporting … misstatements. We further document that firms respond to these adverse reporting events by investing in IAF competency, and these … have focused on improving financial reporting quality via oversight over external auditors and audit committees may also …

, whose eventual compliance with the costly provisions of SOX Section 404 internal control reporting has become a contentious …

, whose eventual compliance with the costly provisions of SOX Section 404 internal control reporting has become a contentious …

audit matters (CAMs). We find that complexity, financial reporting issues, and the magnitude of accounts that require high …

We propose a new measure of accounting reporting complexity (ARC) based on the count of accounting items (XBRL tags …