XBRL, the eXtensible Business Reporting Language, is an open standards-based reporting system being built to … is attempting to standardise the XML-based tags that are used in business reporting so that the business reports prepared …

Timely financial reporting is an essential ingredient for a well-functioning capital market. The objectives of this … impact of both company specific and audit related factors on timeliness of financial reporting in Turkey. This study reports …

regulations should lead to the improvement in the quality of financial reporting. Financial statements should be reliable as it is … the field of corporate governance and reporting of listed companies. The results of the analysis confirm that the quality … of reported information determines the effectiveness of corporate supervision; that integrated reporting (IR) is a tool …

Purpose of the article: This study appraised the extent to which audit committee attributes influence the reporting … financial reporting by obtaining empirical evidence from listed corporate entities in Nigeria. Findings: The results indicate … financial reporting timeliness among firms in Nigeria. Conclusion: Since the size, independence and diligence of the audit …