The purpose of this report is to gain an understanding of the financial reporting requirements for companies whose … of the local securities market regulator in respect of financial reporting of listed companies specifically. Questions …: overview of the securities exchange and market; securities market regulation; financial reporting requirements for listed …

I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded … companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value …. Recognizing that external financial reporting quality is at best a 2nd order effect on firm value imposes an important external …

the Impact of Robotics in Accounting, Reporting and auditing of Business and Financial Information with the help of …Accounting is the window of any business firm. With the increased usage of computers in the arena of the Accounting … this drastic change it is necessary to integrate Robotics (Artificial Intelligence) into the Accounting Database …

According to accounting and auditing standards, external auditors and management must both independently monitor … quality, accounting performance, and CEO-age and the information in goodwill impairment is incremental to the announcement … financial reporting and auditing can generate valuable information in disciplining CEOs …

We examine the costs and benefits of proactive financial reporting enforcement by the UK Financial Reporting Review …, and in particular those Main companies with stronger incentives for higher financial reporting quality. Overall, our study … indicates that financial reporting enforcement generates costs and benefits, but not always for the same companies …

This book analyzes the relationship between integrated reporting and audit quality within the European context … integrated reporting to enhance audit risk assessment. Dedicated sections first elucidate the concepts of integrated reporting … and audit quality. The main integrated reporting frameworks are compared, the role of integrated reporting within a firm …