conservatism affects accounting quality. We provide evidence that CFOs significantly influence accounting conservatism at firm … accounting quality, and CFO conservatism. Also, our results are unaffected by the enactment of the Sarbanes–Oxley Act (SOX) …

study how corporate culture affects firm financial reporting quality. Relying on the Competing Values Framework (CVF) to …) financial reporting quality and these effects are incremental to corporate governance and tone at the top. Further analyses … evidence that corporate culture shapes financial reporting quality …

affect integrated reporting quality. That shows that the more concise the information disclosed, the more significant the … reduced quality of integrated reporting. Readability difficulties and word length (narrative) eliminate the meaning of the …

This paper examines whether the financial reporting quality of audit clients is affected more by the national culture …. Financial reporting quality is proxied by accrual-based earnings management. The national culture of the countries in which the …

auditor selection and the quality of reporting. For this paper, a special Questionnaire was developed and for each selected …. The study shows that the financial reports quality of the largest Russian companies on a high level. However, many … companies face the problem of RAS and IFRS differences during reports transformation that directly influences its quality …

This paper examines the consequences of Financial Reporting Quality (FRQ) on Corporate Performance, using three proxies … of FRQ: (i) earnings quality; (ii) conservatism; and (iii) accruals quality. Our purpose is to analyze the effect of a … estimator proposed by Arellano and Bond (1991), highlights the positive effect of financial reporting quality (FRQ) on financial …