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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 … creative accounting determinants and financial reporting quality in the context of commercial banking. A deductive research … on creative accounting determinants and financial reporting quality of the banks regarding designed advantages. In …
Persistent link: https://www.econbiz.de/10013355414
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Audit committee stock options and financial reporting quality after the Sarbanes-Oxley Act of 2002
Campbell, John L.; Hansen, James; Simon, Chad A.; … - In: Auditing : a journal of practice & theory 34 (2015) 2, pp. 91-120
Persistent link: https://www.econbiz.de/10011287171
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Financial reporting quality, structural problems and the informativeness of mandated disclosures on internal controls
Ghosh, Aloke; Lee, Yong Gyu - In: Journal of business finance & accounting : JBFA 40 (2013) 3/4, pp. 318-349
Persistent link: https://www.econbiz.de/10009761771
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The persistence in the association between Section 404 material weaknesses and financial reporting quality
Myllymäki, Emma-Riikka - In: Auditing : a journal of practice & theory 33 (2014) 1, pp. 93-116
Persistent link: https://www.econbiz.de/10010425005
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Accounting information system underpinning quality financial reporting
Jablan Stefanović, Radmila; Knežević, Vladan - In: Facta Universitatis / Series economics and organization … 10 (2013) 4, pp. 361-375
Persistent link: https://www.econbiz.de/10010458717
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The effect of audit committee quality and internal auditor objectivity on the prevention of fraudulent financial reporting and the impact on financial reporting quality (a survey o...
Denziana, Angrita - In: International journal of monetary economics and finance 8 (2015) 2, pp. 213-227
Persistent link: https://www.econbiz.de/10011414499
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Admitting mistakes : home country effect on the reliability of restatement reporting
Srinivasan, Suraj; Wahid, Aida Sijamic; Yu, Gwen - In: The accounting review : a publication of the American … 90 (2015) 3, pp. 1201-1240
Persistent link: https://www.econbiz.de/10011295562
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The Effect of Type of Internal Control Report on Users' Confidence in the Accompanying Financial Statement Audit Report
Asare, Stephen Kwaku - 2012
We develop and test a model that links internal control over financial reporting (ICOFR) disclosures to users …
Persistent link: https://www.econbiz.de/10013116097
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Restating internal control reports following financial statement restatements : determinants and consequences
Feng, Mei; Li, Chan; Raghunandan, K.; Sun, Lili - In: Contemporary accounting research : the journal of the … 39 (2022) 1, pp. 117-156
Persistent link: https://www.econbiz.de/10013165364
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The composition of independent board of commissioner and number of board of commissioner meeting towards fraudulence of financial report (empirical study at public company listed a...
Sudarman; Aniqotunnafiah; Masruri - In: International journal of financial research 10 (2019) 4, pp. 96-107
Persistent link: https://www.econbiz.de/10012321534