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A financial history of modern U.S. corporate scandals : from Enron to reform
Markham, Jerry W. - 2006
Persistent link: https://www.econbiz.de/10013530418
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The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi commercial banks
Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Risks : open access journal 10 (2022) 4, pp. 1-22
The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its wide implications and indications for...
Persistent link: https://www.econbiz.de/10013355414
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Foreign institutional ownership and the global convergence of financial reporting practices
Fang, Vivian W.; Maffett, Mark; Zhang, Bohui - In: Journal of accounting research 53 (2015) 3, pp. 593-631
Persistent link: https://www.econbiz.de/10011295344
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Impact of corporate governance mechanisms on financial reporting quality: a study of Indian GAAP and Indian Accounting Standards
Al Maqtari, Faozi A.; Abdullah, Abdulwahid Ahmed Hashed; … - In: Problems and perspectives in management : PPM ; … 18 (2020) 4, pp. 1-13
Persistent link: https://www.econbiz.de/10012509560
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The effect of the new revenue recognition principle (IFRS 15) on financial statement comparability : evidence from Korea
Lee, Woo Jae; Choi, Seung Uk - In: Journal of international accounting, auditing and taxation 54 (2024), pp. 1-14
Persistent link: https://www.econbiz.de/10015065741
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Studies on earnings management and financial statement fraud in corporate firms
Noorul Azwin Binti Md Nasir; Ali, Muhammad Jahangir; … - In: Research in world economy 10 (2019) 2, pp. 15-19
Persistent link: https://www.econbiz.de/10012231329
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The effect of audit committee industry expertise on monitoring the financial reporting process
Cohen, Jeffrey R.; Hoitash, Udi; Krishnamoorthy, Ganesh; … - In: The accounting review : a publication of the American … 89 (2014) 1, pp. 243-273
Persistent link: https://www.econbiz.de/10010256761
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Problem directors on the audit commitee and financial reporting quality
Habib, Ahsan; Bhuiyan, Md. Borhan Uddin - In: Accounting and business research : a research quarterly … 46 (2016) 2, pp. 121-144
Persistent link: https://www.econbiz.de/10011558673
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The influence of country- and firm-level governance on financial reporting quality : revisiting the evidence
Bonetti, Pietro; Magnan, Michel L.; Parbonetti, Antonio - In: Journal of business finance & accounting : JBFA 43 (2016) 9/10, pp. 1059-1094
Persistent link: https://www.econbiz.de/10011643897