We propose a new measure of accounting reporting complexity (ARC) based on the count of accounting items (XBRL tags …

-organizational trust (i.e., employees' trust in management) with three aspects of financial reporting: accruals quality, misstatements, and … all companies. Consistent with trust improving financial reporting quality through improved information production and … information sharing, we find that trust is significantly associated with financial reporting quality in relatively decentralized …

We investigate the effect of CFO narcissism, as measured by signature size, on financial reporting quality … overconfidence and CEO narcissism. The results highlight the importance of CFO characteristics in the domain of financial reporting …

Managerial career concerns could affect firm efficiency through financial reporting quality, but this important link …-der which higher-quality reporting induces the manager to invest more effort. Under these condi-tions, the model is extended to … a setting in which the manager also chooses the quality of financial reporting at some cost. In doing so, the manager …

unaudited companies. In this paper, we examine empirically the factors associated with the appointment of reporting accountants … accounts when they have been prepared by an external accountancy firm (i.e., a reporting accountant). Based on a cross … hypothesis’, larger companies that voluntarily disclose more financial information are more likely to appoint a reporting …

companies’ reporting strategy hinges on its financial performance. The research questions are tested through analysis of a …

This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of financial reporting. In doing … financial reporting and leads to convergence in financial reporting. This is a key issue for standard setting purposes as IAS …

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 …

Financial reporting technologies can significantly affect how firms construct and disseminate quantitative and … qualitative disclosures. Leveraging the opportunity created by the eXtensible Business Reporting Language (XBRL) mandate in the …