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Relevant bibliographies by topics / Corporate Governance; Financial Reporting Quality; IFAC / Dissertations / Theses

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Dissertations / Theses on the topic 'Corporate Governance; Financial Reporting Quality; IFAC'

Author: Grafiati

Published: 3 June 2025

Last updated: 31 July 2025

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1

Alokaily, Jihad. "Financial reporting quality, auditor remuneration and corporate governance : UK evidence." Thesis, Durham University, 2014. http://etheses.dur.ac.uk/10833/.

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The recent global financial crisis has added fuel to the heated debate on whether boards of directors in general and audit committees in particular are effective in curtailing aggressive financial reporting practices and maintaining a transparent audit process. Specifically, UK regulators raised widespread concerns about the criteria of revenue recognition and the role of external auditors during and after the crisis, and re-emphasize the crucial role that audit committees could play in ameliorating financial reporting quality and safeguarding the quality of external audit. Despite this intens

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2

Mutschmann, Martin [Verfasser], and Matthias [Akademischer Betreuer] Pelster. "Essays on Corporate Governance and Financial Reporting Quality / Martin Mutschmann ; Betreuer: Matthias Pelster." Lüneburg : Universitätsbibliothek der Leuphana Universität Lüneburg, 2018. http://d-nb.info/1171521316/34.

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3

Riediger, Monika [Verfasser]. "Corporate Governance and Financial Reporting Quality of German Firms : Three Empirical Studies / Monika Riediger." Berlin : Freie Universität Berlin, 2018. http://d-nb.info/1160235740/34.

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4

Riediger, Monika A. [Verfasser]. "Corporate Governance and Financial Reporting Quality of German Firms : Three Empirical Studies / Monika Riediger." Berlin : Freie Universität Berlin, 2018. http://nbn-resolving.de/urn:nbn:de:kobv:188-fudissthesis000000107256-3.

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5

Zheng, Xiaochuan Campbell David Chandar Nandini. "An empirical analysis of the relationship between audit committee multiple directorships and financial reporting quality /." Philadelphia, Pa. : Drexel University, 2008. http://hdl.handle.net/1860/2798.

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6

Edlund, Henrik. "Reasons behind presumed low financial reporting quality (FRQ) in China." Thesis, Umeå universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-60385.

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China and its economic development is today something that affects us all in one way or another. Through economic expansion Chinese companies starts to be an important player on the global scene. They are getting an international competitor, co-operating with foreign companies and it has the latest year been heavily invested in by foreign financiers. Conversely, according to recent research a vast majority of the experts claims that the Chinese companies’ financial reporting disclosure holds a low quality. That these financial reports include plentiful falsified information is disturbing the m

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7

Rich, Kevin T. "Audit committee accounting expertise and changes in financial reporting quality." Thesis, Connect to title online (Scholars' Bank) Connect to title online (ProQuest), 2009. http://hdl.handle.net/1794/10238.

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8

Mohamad, Housam. "The impact of international financial reporting standards on earnings quality : EU evidence." Thesis, Brunel University, 2016. http://bura.brunel.ac.uk/handle/2438/15830.

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Earnings have numerous properties that can be investigated, including earnings smoothness, abnormal accruals after modelling the accruals process and asymmetric timely loss and gain recognition. In latest decades, as earnings are the main source of firm-specific information for investors, earnings quality has become a significant focus in the financial accounting field. Moreover, high-quality financial reporting helps investors improve decisions and better evaluate firm performance because capital markets depend on the credibility of financial accounting information. The aim of this study inve

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9

Bonetti, Pietro. "Firm and Country Determinants of the Quality of Financial Information." Doctoral thesis, Università degli studi di Padova, 2013. http://hdl.handle.net/11577/3423037.

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This thesis is made of three chapters which contribute to the international accounting literature. The first chapter investigates the effect of the legal enforcement on the use of income increasing earnings management (EAR) and downward expectation management (EXP) to meet or beat analyst earnings forecasts. Using a sample of 4,934 firms from fourteen European countries, we document that the strength of the legal enforcement is negatively associated with EAR and positively associated with EXP. We provide evidence of a substitution effect between EAR and EXP only in the presence of strong le

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10

Ouattara, Alassane. "Contribution à l’étude de la qualité de l'audit." Thesis, Paris Est, 2016. http://www.theses.fr/2016PESC0098.

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En gestion des entreprises, l’audit est un mécanisme clé de gouvernance en contribuant notamment à améliorer la qualité du reporting financier et réduisant, par là-même, l’asymétrie d’information entre les parties prenantes. Pour assurer un tel dessein, l’audit doit être de bonne qualité, c’est-à-dire, diligenté par des auditeurs à la fois compétents et indépendants. Au plan académique, depuis les travaux fondateurs de Watts et Zimmerman (1979), et DeAngelo (1981), la difficulté d’opérationnalisation de la qualité de l’audit reste présente, compte tenu du caractère inobservable de cette procéd

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11

Ashraf, Sumaira. "Three essays on financial distress." Doctoral thesis, Universidade de Évora, 2019. http://hdl.handle.net/10174/30150.

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Large corporate failures and scandals in recent years indicate the shortcomings of current risk assessment tools and highlight the need for more extensive research on predicting financial distress (FD). The main objective of this thesis, comprised of three independent essays, is to provide empirical evidence on the factors affecting financial distress of firms. The first essay compares the accuracy of traditional distress prediction models at predicting the early warning signs of financial distress. The results reveal that the prediction accuracy of models declines for both early and more prog

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12

Luo, YAN. "Essays on Corporate Governance." Thesis, 2013. http://hdl.handle.net/1974/8128.

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In this thesis I investigate the economic determinants and consequences of corporate governance (broadly defined) in Canadian “comply or explain” governance disclosure regime. I find that the quality of governance in firms varies in the cross-section and is associated with firm value as economic theory suggests. Furthermore, I find the effectiveness of board and audit committee has a strong impact on the auditor-client management relationship in their negotiation over financial reporting. Such relationships then influence financial reporting quality and audit fees. Overall, my results support

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13

Liu, I.-Hua, and 劉怡樺. "Effects of the International Financial Reporting Standards Consolidated Statement on Corporate Governance and Accounting Information Quality." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/00100039151196393859.

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碩士<br>國立中央大學<br>企業管理學系<br>104<br>Listed companies in the over-the-counter market and emerging stock market in Taiwan formally adopted the International Financial Reporting Standards (IFRS) for preparing financial reports in 2013. The International Accounting Standards Board announced in May, 2011, that the IAS 27 would be replaced by the IFRS 10 Consolidated Financial Statements. Under the IFRS regulations, the financial statements of firms should be primarily consolidated statements, with individual financial statements as supplementary. For enterprises, integrating IFRS would affect financia

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14

Ebner, Germar. "Does enforcement of financial reporting matter?" 2015. https://slub.qucosa.de/id/qucosa%3A7470.

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Enforcement of financial reporting has gained new momentum in the European Union (EU) due to the so-called ‘IAS Regulation‘ (Regulation (EC) No. 1606/2002), with recital 16 requiring EU member states to take appropriate actions to ensure compliance with international accounting standards. Accordingly, several EU member states took concurrent or subsequent measures to increase the level of accounting enforcement, either by establishing new enforcement institutions, or by reforming existing ones. While these actions are designed to enhance accounting compliance by unfolding a preventive and sanc

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15

Luo, XIN-DI, and 羅欣迪. "Corporate Governance and Firm Performance: The Mediating Effect of Financial Reporting Quality-- Evidence from Shenzhen Exchanges B Shares." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/fx2xvm.

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碩士<br>輔仁大學<br>會計學系碩士班<br>104<br>Accompany with the development in economy and the perfection in financial market of our country, the problem of corporate governance is being concerned increasingly by the investors. As the core of the modern-enterprise system, the perfect corporate governance is not only the important frame of modern-enterprise system but also necessary to improve operating performance. With the rapid development of economy and the coming of information age, information has become the core elements of the capital market, and the capital market is essentially an information mark

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16

Kiyanga, Bendriba Patrick Lutimbanya. "Corporate disclosure quality - a comparative study of Botswana and South Africa." Diss., 2014. http://hdl.handle.net/10500/14400.

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Corporate reporting has changed from the traditional form of reporting which covered financial information only to the modern form of reporting called integrated reporting which covers, financial, corporate governance and sustainability information. The levels of corporate disclosure among corporate entities within any country and between countries are thus likely to have been affected by this change. Motivated by the IMF/World Bank (2006) that observed that corporate reporting improved in Botswana during the previous five years, without indicating what the actual level was or how it compares

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17

Cabral, Sérgio David Teodoro. "A influência da governação corporativa e da cotação em mercados internacionais sobre a qualidade da informação financeira nas empresas brasileiras." Master's thesis, 2014. http://hdl.handle.net/10071/8622.

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O presente estudo analisa os fatores que influenciam a qualidade da informação financeira das empresas cotadas na Bolsa de Valores de São Paulo (período de 2009 a 2011). As informações sobre as empresas foram extraídas da base de dados Worldscope. Foram selecionadas apenas as empresas com informação completa para os três anos, pertencentes a todos os setores à exceção das que compõe o setor financeiro, por forma a manter a homogeneidade da amostra. Através de um modelo de regressão linear múltipla, analisaram-se os determinantes da qualidade da informação financeira apresentada pelas em

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