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 …

The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting … creative accounting determinants and financial reporting quality in the context of commercial banking. A deductive research … on creative accounting determinants and financial reporting quality of the banks regarding designed advantages. In …

, directors, and institutional shareholders) in constraining aggressive financial reporting, proxied by abnormal accruals. It also …) auditors between 2000 and 2004, we document a positive relation between abnormal accruals (our proxy for financial reporting … reporting occurs only when multiple governance mechanisms ‘fail'. More specifically, such type of reporting requires that a …

provides a channel through which audit committee expertise leads to positive financial reporting outcomes. I find that audit … control over financial reporting (ICFR) integration. In my second analysis, I find that target ICFR integration provides an … control decisions and related financial reporting outcomes …