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Audit committee stock options and financial reporting quality after the Sarbanes-Oxley Act of 2002
Campbell, John L.; Hansen, James; Simon, Chad A.; … - In: Auditing : a journal of practice & theory 34 (2015) 2, pp. 91-120
Persistent link: https://www.econbiz.de/10011287171
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Assessing financial reporting quality of family firms : the auditors' perspective
Ghosh, Aloke; Tang, Charles Y. - In: Journal of accounting & economics 60 (2015) 1, pp. 95-116
Persistent link: https://www.econbiz.de/10011372757
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Board characteristics and financial reporting quality : evidence from Jordan
Ebraheem Saleem Salem Alzoubi - In: Corporate ownership & control : international … 11 (2013/14) 3, pp. 8-29
Persistent link: https://www.econbiz.de/10011337788
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CEO/CFO characteristics and financial reporting quality : a review
Habib, Ahsan; Hossain, Mahmud - In: Research in accounting regulation 25 (2013) 1, pp. 88-100
Persistent link: https://www.econbiz.de/10009757881
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Consequences of financial reporting quality on corporate performance : evidence at the international level
Martínez-Ferrero, Jennifer - In: Estudios de economía 41 (2014) 1, pp. 49-88
This paper examines the consequences of Financial Reporting Quality (FRQ) on Corporate Performance, using three proxies … estimator proposed by Arellano and Bond (1991), highlights the positive effect of financial reporting quality (FRQ) on financial …
Persistent link: https://www.econbiz.de/10010385817
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Internal audit function, board quality and financial reporting quality : evidence from Malaysia
Johl, Shireenjit K.; Johl, Satirenjit Kaur; … - In: Managerial auditing journal 28 (2013) 9, pp. 780-814
Persistent link: https://www.econbiz.de/10010203322
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Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded … companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value …. Recognizing that external financial reporting quality is at best a 2nd order effect on firm value imposes an important external …
Persistent link: https://www.econbiz.de/10010250808
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Corporate governance and accounting irregularities : Canadian evidence
Smaili, Nadia; Labella, Réal - In: Journal of management & governance 20 (2016) 3, pp. 625-653
Persistent link: https://www.econbiz.de/10011552325
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The timeliness of restatement disclosures and financial reporting credibility
Hirschey, Mark; Smith, Kevin R.; Wilson, Wendy M. - In: Journal of business finance & accounting : JBFA 42 (2015) 7/8, pp. 826-859
Persistent link: https://www.econbiz.de/10011512968
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Audit partner rotation and financial reporting quality
Litt, Barri; Sharma, Divesh S.; Simpson, Thuy; Tanyi, … - In: Auditing : a journal of practice & theory 33 (2014) 3, pp. 59-86
Persistent link: https://www.econbiz.de/10010407822