reporting externally when red flags are present. Additional analyses document reporting differences between CFOs and controllers …, and examine the important roles that short-term personal costs, job tenure, and a non-accounting background play in the …

This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of financial reporting. In doing …/IFRS in Europe is an example of accounting standardization among countries with different institutional frameworks and … enforcement rules. This allows investigating whether, and to what extent, accounting regulation per se can affect the quality of …

financial reporting systems. The United States, uses generally accepted accounting principles (U.S. GAAP). Outside the United …The goal of financial reporting is to provide useful information for decision makers. Effective financial reporting is … States, the rest of the world uses international financial reporting standards (IFRS). Both systems require both financial …

and financial reporting quality (FRQ). We argue that CSR companies behave differently in preparing financial accounting … reports. Recent literature supports this theme, providing two distinct hypotheses: transparent financial reporting and … better quality financial accounting information. In contrast to the hypotheses raised, we didn't find a relationship between …

We investigate changes in financial reporting conservatism arising from disclosure-related shareholder lawsuits filed … between 1996 and 2016. We find that sued firms respond to 10b-5 litigation with increased accounting conservatism. Consistent … with a spillover effect, we also find that non-sued peer firms increase accounting conservatism following litigation …

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

We gain unique insights into materiality judgments about accounting errors by examining SEC comment letter …

structure and auditor quality) on financial reporting executives' (hereafter, “executives”) decision-making regarding a proposed …

-and financially distressed firms probably engage in more aggressive accounting practices or opportunistic reporting to clean up their …This paper studies the effect of financial constraints and financial distress on accounting restatements; specifically … the interest coverage ratio-influence the likelihood of an accounting restatement. To do so, we use a sample of Spanish …