financial reporting quality. To the extent that GVs capture the time, effort, and resources devoted to the preparation of …'s monitoring over the financial reporting process. Consistent with our prediction, we find that GVs are positively correlated with …

important monitor of financial reporting quality. We therefore study how turnover of the chief audit executive (CAE) influences … financial reporting quality and stakeholders' perceptions. Using data from Taiwan where companies are required to disclose when … financial reporting quality, and higher external audit fees. Combined, the results provide evidence of the important monitoring …

This study examines the effects of audit partner tenure and audit partner changes on internal control reporting quality … that internal control reporting quality deteriorates with audit partner tenure. However, we find no association between … audit partner changes and internal control reporting, which is consistent with partners lacking client specific knowledge in …

study how corporate culture affects firm financial reporting quality. Relying on the Competing Values Framework (CVF) to …) financial reporting quality and these effects are incremental to corporate governance and tone at the top. Further analyses … support our main findings and suggest that collaboration culture is associated with the likelihood of reporting a material …

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 …

and systematize intellectual capital reporting. In the recent literature the implementation of this technique usually … compatible with the communicative needs that intellectual capital reporting is expected to serve and, specifically, that of …

earnings is a more meaningful measure of firms' pre-FIN 48 tax reporting behavior than raw changes. Moreover, it appears that … the largest firms in our sample displayed the most conservative tax reporting behavior. Finally, we present preliminary …