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Creative accounting determination and financial reporting quality : the integration of transparency and disclosure
Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Journal of open innovation : technology, market, and … 8 (2022) 1, pp. 1-15
The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by researchers and practitioners to determine any...
Persistent link: https://www.econbiz.de/10013168881
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The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi commercial banks
Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Risks : open access journal 10 (2022) 4, pp. 1-22
The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its wide implications and indications for...
Persistent link: https://www.econbiz.de/10013355414
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Creative accounting determinants and financial reporting quality : systematic literature review
Abed, Ibtihal A.; Hussin, Nazimah; Ali, Mostafa A.; … - In: Risks : open access journal 10 (2022) 4, pp. 1-25
Creative accounting is considered to be a 21st-century phenomenon that has received increased attention after the worldwide economic crisis and budget deficits, particularly the prevention and detection of accounting manipulation. Creative accounting is a practice that influences financial...
Persistent link: https://www.econbiz.de/10013355430
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Internal control information disclosure quality, agency cost and earnings management : based on the empirical data from 2011 to 2013
Ying, Yunchao - In: Modern economy 7 (2016) 1, pp. 64-70
Persistent link: https://www.econbiz.de/10011547989
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Voluntary disclosure of internal control weakness and earnings quality : evidence from China
Ji, Xu-dong; Lu, Wei; Qu, Wen - In: The international journal of accounting : TIJA 52 (2017) 1, pp. 27-44
Persistent link: https://www.econbiz.de/10011782530
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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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Pro forma disclosures, audit fees, and auditor resignations
Chen, Long; Krishnan, Gopal; Pevzner, Mikhail - In: Journal of accounting and public policy 31 (2012) 3, pp. 237-257
Persistent link: https://www.econbiz.de/10009559163
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Impact of executive pay gap on environmental, social, and governance disclosure in China : is there a strategic choice?
Zhang, Dingzu; Pan, Lijuan; Liu, Luqi; Zeng, Huixiang - In: Corporate social responsibility and environmental management 30 (2023) 5, pp. 2574-2589
Persistent link: https://www.econbiz.de/10014375439
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Pro Forma Disclosures, Audit Fees, and Auditor Resignations
Chen, Long; Krishnan, Gopal V.; Pevzner, Mikhail - 2014
The disclosure of non-GAAP (pro forma) earnings numbers by managers in the post-SOX era continues to attract attention … with opportunistic non-GAAP disclosures. We find that during the pre-SOX period, optimistic pro forma differences, measured … disclosures in the post-SOX period …
Persistent link: https://www.econbiz.de/10014190310
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Auditor, client and investor consequences of the enhanced auditor's report
Al-mulla, Mazen; Bradbury, Michael E. - In: International journal of auditing : IJA 26 (2022) 2, pp. 134-150
Persistent link: https://www.econbiz.de/10013184305