disclosures that underlie financial reporting quality, with three main sets of findings. First, both CIPOs and CRMs are more … underlying the reporting quality of Chinese U.S.-listed firms …

This paper aims to investigate whether Chinese internal control regulation improves reporting quality. After the … disclose both management and audit reports on internal control and aims to help firms ensure reporting reliability. Previous … effect on reporting quality and triggers no side-effects harming firms’ long-term value. Our findings suggest that the …

We investigate the environmental implications of firms’ internal control over financial reporting. Our main result is … significantly poorer among firms with material weaknesses in internal control over financial reporting than firms without such … effective internal control over financial reporting, and manifest the real and environmental impacts of accounting …

This study examines the effects of audit partner tenure and audit partner changes on internal control reporting quality … for large U.S. not-for-profit (NFP) organizations. Regulators contend that audit partners lose their objectivity over … that internal control reporting quality deteriorates with audit partner tenure. However, we find no association between …