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Auditor type and IAS 1 compliance nexus : do size and industry effects matter?
Appiah, Kingsley Opoku; Tetteh, Simon Kofi; Kamil, Rabiatu - In: International journal of accounting and finance 10 (2020) 4, pp. 190-211
Persistent link: https://www.econbiz.de/10012694332
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Expectations for sustainability reporting from users, preparers, and the accounting profession
Elkins, Hamilton; Entwistle, Gary; Schmidt, Regan N. - In: International journal of disclosure and governance 21 (2024) 1, pp. 143-164
Persistent link: https://www.econbiz.de/10014511759
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Disclosure quality on Covid-19 of European Banks in half-year and year-end financial statements 2020
Löw, Edgar; Schröder, Michelle Elodie - 2021
disclosure satisfy and there is a lot of room for improvement for the next reporting period. Furthermore, the study provides a … expectations on disclosure regarding the pandemic’s impact in order to meet the objective of the IFRS to provide decision … which banks fulfilled the disclosure expectations communicated by the relevant professional institutions. For this purpose …
Persistent link: https://www.econbiz.de/10012795250
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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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Complementarity between audited financial reporting and voluntary disclosure : the case of former Andersen clients
Frankel, Richard M.; Kalay, Alon; Sadka, Gil; Zou, Yuan - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 215-238
Persistent link: https://www.econbiz.de/10012703017
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Family control, accounting misstatements, and market reactions to restatements : evidence from China
Ma, Liangbo; Ma, Shiguang; Tian, Gary Gang - In: Emerging markets review 28 (2016), pp. 1-27
Persistent link: https://www.econbiz.de/10011670970
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Audited financial reporting and voluntary disclosure of corporate social responsibility (CSR) reports
Chen, Long; Srinidhi, Bin N.; Tsang, Albert; Yu, Wei - In: Journal of management accounting research : JMAR 28 (2016) 2, pp. 53-76
Persistent link: https://www.econbiz.de/10011591568
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Measuring accounting reporting complexity with XBRL
Hoitash, Rani; Hoitash, Udi - In: The accounting review : a publication of the American … 93 (2018) 1, pp. 259-287
Persistent link: https://www.econbiz.de/10011817915
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Reporting accountant appointments and accounting restatements : evidence from UK private companies
Clatworthy, Mark; Peel, Michael J. - In: The British accounting review : the journal of the … 53 (2021) 3, pp. 1-19
Persistent link: https://www.econbiz.de/10012545514
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Readability of integrated reports : evidence from worldwide adopters
Raimo, Nicola; Vitolla, Filippo; Minutiello, Valentina; … - In: Corporate social responsibility and environmental management 29 (2022) 3, pp. 524-534
Persistent link: https://www.econbiz.de/10013274400