practice of financial reporting. Financial reporting statements are scorecards of the economic performance of business entities … accounting statements underpins the operation of capital markets and efficient capital markets are vital to the smooth operation …) documenting numerous instances of the failure of accounting statements as accurate and reliable sources of information about the …

to debates on the role of the accounting profession in enhancing private company financial reporting quality …, yet little is known about the role of the accounting profession in preparing and validating the financial statements of … unaudited companies. In this paper, we examine empirically the factors associated with the appointment of reporting accountants …