amongst the board of directors of an issuer for the purpose of overseeing the accounting and financial reporting processes of …

) (previously known as International Accounting Standards (IAS)).The regulation further determined that the effective date of this … African Statements ofGenerally Accepted Accounting Practice (South African SGAAP). The implication ofthe acceptance of the … that there are still substantial differences between these twosets of accounting standards. No such study was conducted in …

Committee in charge: Steven Matsunaga, Chairperson, Accounting;David Guenther, Member, Accounting;Xuesong Hu, Member …, Accounting;Larry Singell, Outside Member, Economics …In this dissertation,I examine whether financial reporting quality increases following the appointment of an accounting …

, pricing, and comparability of accounting amounts. The first essay investigates whether accounting restatements improve the … reporting by forcing firms to comply with the generally accepted accounting principles. In a more detailed test, I find that non … accounting restatements, and that earnings components are priced more efficiently irrespective of the venue of the restatement …