-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 examine the costs and benefits of proactive financial reporting enforcement by the UK Financial Reporting Review …, and in particular those Main companies with stronger incentives for higher financial reporting quality. Overall, our study … indicates that financial reporting enforcement generates costs and benefits, but not always for the same companies …

improve or impair financial reporting quality and audit quality, depending on production risk, accounting system … improves financial reporting quality and audit quality. This paper provides a more nuanced view. In a model with a manager who …

The U.S. Congress passage of the Sarbanes-Oxley Act of 2002 (SOX) was a direct response to the accounting scandals of … the 1990s and an attempt to reform the financial/business reporting process. Due to corporate malfeasance in the United … restating financial statements. This paper provides an overview of corporate accounting malfeasance, the state of corporate …

I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded … companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value …. Recognizing that external financial reporting quality is at best a 2nd order effect on firm value imposes an important external …

their client firms' financial reporting quality to correlate. We document a relation between overstatement of earnings for … both firms' auditors are located in the same MSA. The correlation in reporting quality is consistent with contagion in … reporting and thus should be relevant to audit committees, regulators attempting to improve audit quality, and stakeholders in …

reporting quality, and this association is particularly strong in banks that are more complex. Also, contrary to recent research …

This study uses restatements to reveal the poor quality of past accounting information reported within China’s capital … poor-quality financial reporting is more likely among firms that have weaker profitability and a shareholder base that is … reporting. However, the equity market does not completely ignore the earnings information. Investors’ reliance on earnings is …

This paper analyses whether accounting quality produces any impact on firm performance using only accounting data: the … abnormal accruals methodology to evaluate accounting quality and ROA to determine firm performance. This is important because … accounting information guides investment decisions (Bradshaw et al., 2004 and Verdi, 2006). For 17 European countries, findings …