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 …

Integrated reporting (IR) aims to enhance the information environment for providers of financial capital by connecting …

managerial reporting. However, they also report evidence that going from a coarse information system to a precise information … system decreases honesty in managerial reporting. We extend HRT's study in two ways. First, we extend their behavioral theory … of their manual experiment. We find that information system precision increases honesty in managerial reporting and that …