We study the relative performance of disclosure and auditing in organizations. We consider the information transmission … second decision maker effectively chooses between auditing and disclosure. When the misalignment is preferences reflects a … decision maker can commit to only observe the message (disclosure), or can retain the option to observe the action of the first …

We study the relative performance of disclosure and auditing in organizations. We consider the information transmission … second decision maker effectively chooses between auditing and disclosure. When the misalignment is preferences reflects a … decision maker can commit to only observe the message (disclosure), or can retain the option to observe the action of the first …

-section. Findings – The findings suggest that the market's perception of disclosure quality is higher and private information search …-related characteristics are a subset of concurrent choices made by the company that impacts disclosure quality. Practical implications …

consortia. Interestingly, we find that mandatory disclosure of audit fees could guarantee honest behavior, in equilibrium, for … that audit fees lie in a range which removes incentives to cheat for the auditor and his clients. Such disclosure would … need to be backed by heavy penalties for false disclosure. We also find that while firm-hired intermediaries have a non …

by investor consortia. Interestingly, we find that mandatory disclosure of audit fees could guarantee honest behavior, in … disclosure would need to be backed by heavy penalties for false disclosure. We also find that while firm-hired intermediaries …

The paper considers two major economic effects created by the Internet for financial accounting and disclosure. First … capital markets. Second, Internet financial reporting creates a demand for standardization, which has been taken up with the … standardize contents. Finally, the paper discusses the issue of assuring high quality Internet financial reporting. …

Purpose – The purpose of this paper is to investigate the association between disclosure and seven corporate … across studies. Findings – The paper shows a significant association between disclosure and audit firm size. Originality … disclosure not included in prior works. It also aims at reconciling the inconsistent results of prior studies. …

This study determined the extent and form of internet financial reporting by quoted companies in Nigeria. The study … and 2010. Data relating to financial reporting on the internet were obtained from the websites of the sampled companies … reporting and companies should release both the online report and hard copy promptly. …

Capital market efficiency is enhanced through improved quality of corporate reporting. Credible information, however … economic benefits? How, in practical terms, can companies start to frame their long-term reporting strategy? The journey that …