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Myth : external financial reporting quality has a 1st order effect on firm value

Zimmerman, Jerold L. - 2012

validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …

Persistent link: https://www.econbiz.de/10010250808

Auditor's industry specialization and disclosure quality of IAS No. 39-related accounts

Chiang, Hsiang-Tsai; Lin, Shu-Lin - In: Journal of applied finance & banking 2 (2012) 2, pp. 59-98

Following International Accounting Standards (IAS) No. 39, Taiwan implemented the No. 34 and No. 36 Statement of … Financial Accounting Standards (SFAS) that regulate the measurement and disclosure of financial instruments, respectively. Both …

Persistent link: https://www.econbiz.de/10009539634

Audit committee impact on the quality of financial reporting and disclosure : evidence from the Tehran Stock Exchange

Salehi, Mahdi; Shirazi, Mohammadamin - In: Management research review 39 (2016) 12, pp. 1639-1662

Persistent link: https://www.econbiz.de/10011593277

Measuring accounting reporting complexity with XBRL

Hoitash, Rani; Hoitash, Udi - In: The accounting review : a publication of the American … 93 (2018) 1, pp. 259-287

Persistent link: https://www.econbiz.de/10011817915

Creative accounting determination and financial reporting quality : the integration of transparency and disclosure

Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Journal of open innovation : technology, market, and … 8 (2022) 1, pp. 1-15

The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the … researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still … disclosure with respect to enhancing the impact of creative accounting determinants and financial reporting quality in the …

Persistent link: https://www.econbiz.de/10013168881

Serving the truth : do directors with media background improve financial reporting quality?

Bai, Jing; Tang, Xuesong; Zheng, Yuxin - In: International review of financial analysis 85 (2023), pp. 1-19

Persistent link: https://www.econbiz.de/10014234984

It is not only what you know, it is also who you know : CEO network connections and financial reporting quality

Bhandari, Avishek; Mammadov, Babak; Shelton, Austin; … - In: Auditing : a journal of practice & theory 37 (2018) 2, pp. 27-50

Persistent link: https://www.econbiz.de/10011900495

Understanding Earnings Quality : A Review of the Proxies, Their Determinants and Their Consequences

Dechow, Patricia M.; Ge, Weili; Schrand, Catherine - 2011

Researchers have used various measures as indications of "earnings quality" including persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness, and external indicators such as restatements and SEC enforcement releases. For each measure, we discuss causes of...

Persistent link: https://www.econbiz.de/10014203012

Do Lead Independent Directors Serving on the Audit Committee Affect Financial Reporting Quality?

Gao, Bo - 2019

This paper examines the effect of the lead independent directors who serve on audit committees on financial reporting quality and external audit firm interactions. Lead independent director is a position on companies' boards of directors that encompasses several responsibilities, including...

Persistent link: https://www.econbiz.de/10012897223

Chief Audit Executive Turnover : Market Reactions, Financial Reporting Quality, and Audit Risk Assessment

Bills, Kenneth L. - 2020

We understand relatively little about factors that affect the internal audit function's ability to serve as an important monitor of financial reporting quality. We therefore study how turnover of the chief audit executive (CAE) influences financial reporting quality and stakeholders'...

Persistent link: https://www.econbiz.de/10012847470