increases, firms have higher financial reporting quality. Theory also predicts that the impact of blockholders' exit threat on … financial reporting quality should increase as the manager's wealth is tied more closely to the stock price, and this is what we … find. Our study contributes to the research on the impact of shareholders on financial reporting quality and to an emerging …

reporting quality and the firm size, board independence, board size, institutional ownership, and growth opportunity in … ascertain the determinants of financial reporting quality in quoted manufacturing firms listed on the Nigeria Stock Exchange …. Findings: The study revealed a significant positive relationship between the board size and firm financial reporting quality …

, particularly audit committee members, when their companies experience accounting restatements. Penalties from lawsuits and … financial reporting failure …

focus on two of accounting's key functions within organizations and markets, financial reporting and governance. In this … respect we find that accounting exhibited shortcomings in its structural foundation and in its application. Salient is its …. As such, accounting carried undesirable elements that interacted with other malicious market characteristics such as …