This paper aims to investigate whether Chinese internal control regulation improves reporting quality. After the … disclose both management and audit reports on internal control and aims to help firms ensure reporting reliability. Previous … effect on reporting quality and triggers no side-effects harming firms’ long-term value. Our findings suggest that the …

We investigate the environmental implications of firms’ internal control over financial reporting. Our main result is … significantly poorer among firms with material weaknesses in internal control over financial reporting than firms without such … effective internal control over financial reporting, and manifest the real and environmental impacts of accounting …

This study examines the effects of audit partner tenure and audit partner changes on internal control reporting quality … for large U.S. not-for-profit (NFP) organizations. Regulators contend that audit partners lose their objectivity over … that internal control reporting quality deteriorates with audit partner tenure. However, we find no association between …

's eXtensible Business Reporting Language (XBRL) mandate as a natural experiment. To the extent that XBRL adoption reduces …

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 …

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 …

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 …

Are “full audits” cost-effective in improving financial reporting quality compared to “reviews,” which are based … examine four accounting-based financial reporting quality proxies and, to reflect broader economics, we examine cost of debt …. We find financial reporting quality for both reviews and audits is significantly better than for compilations, but is …