forma reporting imposed by the Sarbanes-Oxley Act of 2002 (SOX). First, we find that investors appear to pay more attention … disclosures more in the post-SOX period. Finally, our results imply that the regulation of pro forma reporting has increased the … are consistent with the conclusions that (1) the quality of pro forma reporting has improved following SOX, and (2 …

This study examines the effects of audit partner tenure and audit partner changes on internal control reporting quality … that internal control reporting quality deteriorates with audit partner tenure. However, we find no association between … audit partner changes and internal control reporting, which is consistent with partners lacking client specific knowledge in …

given shifts in corporate priorities as demonstrated by the proliferation of impact investing, the growth in E reporting …

reporting assumption–the expected rate of return on pension assets or ERR, which can be more effectively manipulated if asset … accounting standards are more effective at improving financial reporting quality when standards are designed so as to minimize …