improve the credibility of financial reporting. While earnings restatements resulting from accounting issues damaged investor … dampen investors' skepticism that accounting problems will have long-lasting effects on reporting credibility. This study … shows that changes in reporting credibility are influenced by how quickly restatements are discovered and disclosed, as the …

This paper examines the consequences of Financial Reporting Quality (FRQ) on Corporate Performance, using three proxies … estimator proposed by Arellano and Bond (1991), highlights the positive effect of financial reporting quality (FRQ) on financial …

I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded … companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value …. Recognizing that external financial reporting quality is at best a 2nd order effect on firm value imposes an important external …

's eXtensible Business Reporting Language (XBRL) mandate as a natural experiment. To the extent that XBRL adoption reduces …

We examine the costs and benefits of proactive financial reporting enforcement by the UK Financial Reporting Review …, and in particular those Main companies with stronger incentives for higher financial reporting quality. Overall, our study … indicates that financial reporting enforcement generates costs and benefits, but not always for the same companies …

unaudited companies. In this paper, we examine empirically the factors associated with the appointment of reporting accountants … accounts when they have been prepared by an external accountancy firm (i.e., a reporting accountant). Based on a cross … hypothesis’, larger companies that voluntarily disclose more financial information are more likely to appoint a reporting …

Financial reporting technologies can significantly affect how firms construct and disseminate quantitative and … qualitative disclosures. Leveraging the opportunity created by the eXtensible Business Reporting Language (XBRL) mandate in the …

Are “full audits” cost-effective in improving financial reporting quality compared to “reviews,” which are based … examine four accounting-based financial reporting quality proxies and, to reflect broader economics, we examine cost of debt …. We find financial reporting quality for both reviews and audits is significantly better than for compilations, but is …