Altamuro and Beatty (2009) examine financial reporting quality before and after the Federal Deposit Insurance … that the internal control provision of FDICIA improved financial reporting quality. In this paper, we provide a brief … Beatty. Next, we report new evidence relating to the subgroups driving the changes in financial reporting quality surrounding …

financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by … researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still … prevalent, resulting in poor quality financial reporting. The present study investigated the moderating role of transparency and …