Firms gain handsomely from building reputation for transparent reporting, as it eventually results in higher management … voluntary disclosure. This article discusses the role of voluntary disclosure and transparency in Financial Reporting. It …

reputation for transparent reporting, as it eventually results in higher management credibility, a higher Price Earning (P E … disclosure. This article discusses the role of voluntary disclosure and transparency in Financial Reporting. It also identifies …

Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks … greater CSR reporting credibility. We find that audit fees are positively associated with the likelihood of standalone CSR … commitment to higher financial reporting quality has the potential to bring positive externality to firms' non …

does not extend to internal control effectiveness. Given auditors' limited ability to distinguish financial reporting … tasked with reforming the audit reporting model, and legislators who recently passed Title I of the Jumpstart Our Business … Startups Act that exempts qualifying IPO companies from Section 404(b) reporting requirements for up to five years …

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 …