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Relevant bibliographies by topics / Corporate Governance; Financial Reporting Quality; IFAC / Journal articles

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Journal articles 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

Ayeni., Akande Popoola, Adeyemi Aina, and Oluweseun Temitope Ibitoye. "GLOBAL ACCOUNTING REGULATION: IMPACT OF IFAC ON FINANCIAL REPORTING QUALITY." International Journal of Engineering Technologies and Management Research 4, no. 8 (2017): 1–7. https://doi.org/10.5281/zenodo.888085.

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<strong><em>This paper provides an analysis of various dimensions of accounting and corporate governance that have led to the currently troubling state of affairs in the financial reporting environment. Good Corporate Governance (GCG) is a mandatory requirement in today’s corporate world by every stakeholder groups. Failure of giant corporate groups in the last two-three decades strengthens the demand further. And surprisingly, in some of such failures, accounting as a discipline is held liable. The way accounting is practiced or the interpretations that may give different prescriptions in sim

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Popoola, Ayeni, Aina Adeyemi, and Ibitoye Temitope. "GLOBAL ACCOUNTING REGULATION: IMPACT OF IFAC ON FINANCIAL REPORTING QUALITY." International Journal of Engineering Technologies and Management Research 4, no. 8 (2020): 1–7. http://dx.doi.org/10.29121/ijetmr.v4.i8.2017.76.

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This paper provides an analysis of various dimensions of accounting and corporate governance that have led to the currently troubling state of affairs in the financial reporting environment. Good Corporate Governance (GCG) is a mandatory requirement in today’s corporate world by every stakeholder groups. Failure of giant corporate groups in the last twothree decades strengthens the demand further. And surprisingly, in some of such failures, accounting as a discipline is held liable. The way accounting is practiced or the interpretations that may give different prescriptions in similar situatio

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3

Abiodun, Olatunde Omotayo, Tunji Trimisiu Siyanbola, and Amos Adejare Aderibigbe. "Corporate Governance and Financial Reporting Quality." International Journal of Economics, Business and Management Research 08, no. 09 (2024): 155–63. http://dx.doi.org/10.51505/ijebmr.2024.8910.

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This research delves into the influence of corporate governance on the quality of financial reporting by conducting an extensive review of existing literature. The analysis sourced articles from accounting journals and published materials from 2013 to 2023. Through this examination, we identified areas with inadequate information and gaps in the literature, underlining the necessity for further research. Furthermore, this paper presents pivotal insights and investigates various facets of financial reporting quality. The study reviewed six theories -stakeholders' theory, agency theory, stewards

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Putri, Cut Widy Aulia, Abrar Amri, Hafizhah Risnafitri, Rimal Mahdani, and Cut Sri Firman Hastuti. "Peran Moderasi Mekanisme Corporate Governance pada Pengaruh Karakteristik Perusahaan dan Financial Distress Terhadap Kualitas Pelaporan Keuangan." Akbis: Media Riset Akuntansi dan Bisnis 8, no. 1 (2024): 27. http://dx.doi.org/10.35308/akbis.v8i1.9272.

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The purpose of this study is to analyze the influence of firm characteristics and financial distress on the quality of financial reporting, along with the moderation role of corporate governance mechanisms on the relation of firm characteristics and financial reporting quality, and the moderation role of corporate governance mechanisms on the relation of financial distress and financial reporting quality of property and real estate companies listed on the Indonesia Stock Exchange from 2013 to 2017. Total observations on this study were 192. Datas were obtained from annual reports and were anal

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Kabwe, Martin. "Corporate governance attributes and financial reporting quality." International Journal of Research in Business and Social Science (2147- 4478) 12, no. 1 (2023): 179–91. http://dx.doi.org/10.20525/ijrbs.v12i1.2287.

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The study's objective was to analyse the relationship between corporate governance attributes and financial reporting quality from a developing country perspective. Data was collected through quantitative content analysis of annual reports and audited financial statements (2012 to 2018) of Zambian-listed companies. This was a longitudinal study that involved panel data analysis. Therefore, a Hausman test was conducted to select the model to use. Panel regression analysis was used as a data analysis technique. Results show a statistically significant positive relationship between board size and

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Nasir, Noorul Azwin Md, Hafiza Aishah Hashim, Noorshella Che Nawi, Mohd Nor Hakimin Yusoff, and Nur Athirah Mohd Aluwi. "Enhancing Financial Reporting Quality through Corporate Ethics Commitment." GATR Journal of Accounting and Finance Review (GATR-AFR) Vol. 6 (2) JULY - SEPTEMBER 2021 6, no. 2 (2021): 84–94. http://dx.doi.org/10.35609/afr.2021.6.2(2).

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Objective - A rising number of cases involving ethical misconduct within firms have of late received considerable attention in Malaysia. Despite the country's declaring having a strong corporate governance policy, strengthened through the Code of Ethics for Company Directors and Malaysia Code of Corporate Governance, unethical practices, and lack of integrity within firms remain an issue. This paper aims to review the current implementation of corporate ethical conducts among corporate governance practitioners as well as factors that influence corporate ethics commitment in a firm. Methodology

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Salukh, Agustinus, and Noorlailie Soewarno. "Financial Reporting Quality: The Effectiveness of the Corporate Governance Quality Evidence from Indonesia." Journal of Economics, Finance and Accounting Studies 4, no. 4 (2022): 51–61. http://dx.doi.org/10.32996/jefas.2022.4.4.6.

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This study aims to examine and analyze the influence of the quality of corporate governance on the quality of financial reporting in Indonesia; Using panel data on all companies listed on the Indonesia Stock Exchange during the period 2010 - 2018, except financial companies. Financial companies are not sampled because they have different financial reporting systems and regulations in Indonesia. The final sample used in this study was 2014 companies. Corporate governance quality (CG quality) is measured using a corporate governance index that we have developed in accordance with GCG regulations

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Melis, Andrea. "Financial reporting, corporate communication and governance." Corporate Ownership and Control 1, no. 2 (2003): 31–37. http://dx.doi.org/10.22495/cocv1i2p2.

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This paper describes the issues of financial reporting and corporate communication in connection with corporate governance. The analysis is based on the studies conducted in the Anglo-American and the European academic literature both from a normative and a positive perspective. It is discussed why accounting standards are not able by themselves to avoid corporate “miscommunication”, and how a good corporate governance system is a sine qua non to improve the quality of corporate communication and financial reporting. The analysis also shows how the effectiveness of the systems of financial rep

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Isidro, Helena, Maria Manuela Martins, and Ilídio Tomás Lopes. "Earnings quality and governance quality: A comparative analysis between traditional and new Brazilian capital markets." Corporate Ownership and Control 14, no. 1 (2016): 605–10. http://dx.doi.org/10.22495/cocv14i1c4art6.

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This research focuses on the relationship between the quality of financial reporting and the level of corporate governance of Brazilian firms, particularly between New Market and Traditional Market. We measure earnings quality based on a widely used accruals model. Governance quality is represented by the type of market the firms chooses to be listed in. Firms that opt for the New Market must apply more stringent governance principles. The empirical analysis shows evidence of a positive relationship between the quality of financial reporting and the level of corporate governance. Thus, firms l

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Kaawaase, Twaha Kigongo, Catherine Nairuba, Brendah Akankunda, and Juma Bananuka. "Corporate governance, internal audit quality and financial reporting quality of financial institutions." Asian Journal of Accounting Research 6, no. 3 (2021): 348–66. http://dx.doi.org/10.1108/ajar-11-2020-0117.

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PurposeThe purpose of this study is to establish the relationship between corporate governance attributes (board expertise, board independence and board role performance), internal audit quality and financial reporting quality using evidence from Uganda's financial institutions.Design/methodology/approachThis study research design is cross sectional and correlational. The study used a questionnaire survey of Chief Finance Officers, Senior Accountants and Internal audit managers of financial institutions in Uganda. Data were analyzed with the help of Statistical Package for Social Sciences.Find

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Amrah, Muneer Rajab, and Mohammed Mahdi Obaid. "Effective Corporate Governance Mechanisms, Ownership Structure and Financial Reporting Quality: Evidence from Oman." Asia-Pacific Management Accounting Journal 14, no. 3 (2019): 121–54. http://dx.doi.org/10.24191/apmaj.v14i3-06.

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This study aimed to examine the relationship between corporate governance effectiveness and financial reporting quality among family and non-family owned companies in the Sultanate of Oman. This study used a panel dataset for 68 companies listed on the Muscat Securities Market for 6 years from 2013 to 2018. The study contributes to the literature by extending previous financial reporting quality with a consideration of the Sultanate of Oman business environment where family ownership control is more common. Additionally, this study contributes by using a composite measure of corporate governan

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Okon, Edet E., Appolos N. Nwaobia, and Ayodeji T. Ajibade. "Cloud Computing and Financial Reporting Quality: The Moderating Effect of Corporate Governance." Archives of Business Research 13, no. 05 (2025): 197–219. https://doi.org/10.14738/abr.1305.18832.

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The rapid advancement of cloud computing has transformed financial reporting practices, offering opportunities for enhanced data accessibility, accuracy, and efficiency. However, its adoption also introduced challenges relating to cybersecurity, regulatory compliance, and financial data integrity. Thus, the study examined the interplay between cloud computing and financial reporting quality, with corporate governance as a moderating factor in Nigerian consumer goods companies. The research employed a descriptive survey design, and collected primary data from 394 staff across 21 listed consumer

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Sinta Devita and Abel Tasman. "The influence of corporate governance towards capital structure; Quality of Financial Reporting as mediating variabel." Financial Management Studies 1, no. 2 (2021): 52–58. http://dx.doi.org/10.24036/jkmk.v1i2.12.

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This research analized the influence of mediating the variable quality of financial reports on the relationship between corporate governance and capital structure. The object of this study is all manufacturing companies listed on the IDX in 2014-2018. The sample in this study was conducted by purposive sampling. This study uses SPSS version 24 path analysis. The results show that Corporate Governance has a significant effect on Capital Structure. Corporate Governance has a significant effect on the Quality of Financial Reporting, whereas the Quality of Financial Reporting has no significant ef

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Rusdiah Hasanuddin, Nadya Nurhidayah Nurdin, and Nurasia Natsir. "The Influence of Corporate Governance on Financial Reporting Quality in the Banking Sector." Harmoni Economics: International Journal of Economics and Accounting 2, no. 2 (2025): 40–53. https://doi.org/10.70062/harmonieconomics.v2i2.216.

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This study examines the impact of corporate governance structures on the transparency and accuracy of financial reporting in banking institutions. Using a quantitative research approach, the study analyzes data from 150 banks across 25 countries over a five-year period (2019-2023). Multiple regression analysis reveals that board independence, audit committee effectiveness, and ownership concentration significantly influence financial reporting quality. The findings indicate that stronger corporate governance mechanisms lead to improved financial reporting quality, with board independence havin

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Al-Khonain, Sarah, and Khalid Al-Adeem. "Corporate Governance and Financial Reporting Quality: Preliminary Evidence from Saudi Arabia." Financial Markets, Institutions and Risks 4, no. 1 (2020): 109–16. http://dx.doi.org/10.21272/fmir.4(1).109-116.2020.

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The investment climate in the country depends largely on the level of confidence of potential investors, which actualizes the need to provide transparent and quality financial reporting to economic entities. Powerful corporations that have established an effective corporate governance mechanism are able to provide high competitive advantage over the long term, contributing to their financial and economic stability. The purpose of the article is to determine the impact of corporate governance mechanisms on the quality of a company’s financial statements. The corporate governance rules in force

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Francis, Nkengateh, and Dongmo Robert. "Corporate Governance Mechanisms and the Quality of Financial Reporting: An Empirical Study of Public Limited Companies in Cameroon." International Journal of Accounting, Finance, Auditing, Management and Economics 3, no. 3-2 (2022): 135–51. https://doi.org/10.5281/zenodo.6582526.

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The objective of this article is to examine the effect of corporate governance mechanisms on the quality of financial reporting in public limited companies in Cameroon. To achieve this aim, questionnaires were mainly exploited from a sample of 75 selected public limited companies in Cameroon. In the framework of this study, two models are constructed and a set of hypotheses formulated. These models are examined by a descriptive and multivariate analysis. The study results reveal that international audit firms, audit mandates and audit fee has a positive but no significant influence on the qual

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Awotomilusi, Niyi Solomon, and Oluwaseun Titi Adeosun. "Analysis of The Role of Corporate Governance Mechanisms in Shaping the Financial Reporting Practices of MNEs in Nigeria." European Journal of Accounting, Auditing and Finance Research 12, no. 1 (2024): 84–103. http://dx.doi.org/10.37745/ejaafr.2013/vol12n284103.

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This study analysed the role of corporate governance on the quality of financial reporting practices of Multinational Enterprises (MNEs) in Nigeria. The study made use of managerial hegemony theory to establish a theoretical foundation in examining the effect of corporate governance mechanisms in the quality of the financial reporting practices of MNEs in Nigeria. Ex-post facto research design and panel regression were employed by the study. The study extracted data from the audited financial statement of 20 active MNEs in the consumer manufacturing sector listed on Nigeria Exchange Group (NGX

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Kunariyah, Ayu, and Totok Dewayanto. "The role of blockchain and corporate governance in financial reporting quality- a systematic literature review." Jurnal Akademi Akuntansi 8, no. 1 (2025): 99–114. https://doi.org/10.22219/jaa.v8i1.38471.

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Purpose: This study aims to explore the role of blockchain and corporate governance in enhancing financial reporting quality using a Systematic Literature Review (SLR) approach. Methodology/approach: The analysis was conducted on 36 articles from the Scopus database relevant to blockchain and corporate governance topics, employing the PRISMA method. Findings: The results show that blockchain improves transparency, security, and efficiency in financial reporting through decentralized and immutable record-keeping. Strong corporate governance, characterized by board diversity, independent audit c

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Botti, Laurent, Sabri Boubaker, Amal Hamrouni, and Bernardin Solonandrasana. "Corporate governance efficiency and internet financial reporting quality." Review of Accounting and Finance 13, no. 1 (2014): 43–64. http://dx.doi.org/10.1108/raf-11-2012-0117.

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Purpose – This paper aims to shed some light on the role of boards of directors in improving internet financial reporting (IFR) quality. Design/methodology/approach – The empirical study uses a data envelopment analysis (DEA) approach on a sample of 32 French firms belonging to the CAC40 index as of December 2007. Findings – The empirical results show that 28 percent of the sample firms are located on the efficiency frontier for all IFR components. These firms' boards of directors and their committees seem to act as effective monitors of top executives, which improves the quality of the firm's

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Gardi, Bayar, Mehmet Aga, and Nabaz Nawzad Abdullah. "Corporate Governance and Financial Reporting Quality: The Mediation Role of IFRS." Sustainability 15, no. 13 (2023): 9869. http://dx.doi.org/10.3390/su15139869.

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This study investigates how corporate governance affects the financial reporting quality of selected banks in Iraq, focusing on the role of IFRS adoption. The research collected data from 298 questionnaires distributed among diverse private banks, including IS Bank, Vakif Bank, RT Bank, Cihan Bank, Bank of Iraq, and TD Bank. Sobel analysis was used to analyze the mediation between variables. The results demonstrate that IFRS adoption plays a positive mediating role in the relationship between corporate governance and financial reporting quality in private banks. The study highlights the practi

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Sun, Han. "Corporate governance and reporting quality of accounts in China-listed firms. A moderating role of ownership pattern." PLOS ONE 18, no. 11 (2023): e0295253. http://dx.doi.org/10.1371/journal.pone.0295253.

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Financial reporting quality is critical for businesses, stakeholders, and government to ensure transparency and accountability. The purpose of this paper is to investigate the relationship between corporate governance, financial reporting quality, and ownership structure as a moderating factor for Chinese stock exchange-listed firms. Quantitative data of 550 listed firms from 2012 to 2022 are collected from the annual reports. For investigating the relationship between variables, panel data analysis with random and fixed effect models is used. Our results show that corporate governance’s diffe

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Ogundajo, Grace Oyeyemi, Festus Folajimi Adegbie, Samuel Kolawole Oyegoke, Folorunso Akande, and Eunice Ayooluwa Ajayi-Owoeye. "Examining the impact of corporate governance and corporate financial reporting on firm value: A study of selected banks in Nigeria." International Journal of Applied Economics, Finance and Accounting 16, no. 2 (2023): 106–17. http://dx.doi.org/10.33094/ijaefa.v16i2.926.

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Globally, managers are always under intense pressure to meet stakeholders’ desired firm value expectations, creating uncertainties and apprehensiveness when making corporate strategic plans. Prior studies have laid claims that best corporate governance practices and corporate financial reporting quality are important in achieving a successful and sustainable value for banks. Consequently, this study examined the impact of corporate governance and corporate financial reporting on the value of selected banks in Nigeria. This study made use of panel data extracted from the audited annual reports

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AYOOLA-AKINJOBI, Olayemi Omowumi, and Oluwatoyin Deborah OLAYINKA. "The Attributes of Corporate Governance and Financial Reporting Quality of Listed Agricultural Firms in Nigeria." Journal of Accounting and Financial Management 9, no. 5 (2023): 163–76. http://dx.doi.org/10.56201/jafm.v9.no5.2023.pg163.176.

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This study examined the relationship between the attributes of corporate governance and financial reporting quality. It made use of listed agricultural companies on the Nigeria stock exchange. This study is anchored on agency theory. Descriptive research design and secondary data extracted from the financial statement of the sampled companies were used. The dependent variable was financial reporting quality proxy by discretionary accruals; the independent variable was the attributes of corporate governance measured by board independence, board size, and board gender diversity while the control

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Dawood, Mohammed Salman. "Evidence from Emerging Markets on the Effects of Integrated Reporting and Corporate Governance on the Quality of Financial and Non-Financial Reports." Technium Social Sciences Journal 71 (May 8, 2025): 1–9. https://doi.org/10.47577/tssj.v71i1.12761.

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The research includes a focused study of the impact of implementing integrated reporting standards and corporate governance on the quality of financial and non-financial reports in economic units listed on the Iraq Stock Exchange. The research focuses on a fundamental hypothesis: optimal implementation of integrated reporting standards and the consolidation of good governance practices will substantially improve reporting quality and enhance the transparency of information available to investors and stakeholders. The research is based on a multidimensional analytical methodology combining focu

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Mismiwati, Mismiwati, Ravi Dara, and Ming Kiri. "Corporate Governance and Earnings Management: Empirical Study of Public Companies in Indonesia." Journal Markcount Finance 3, no. 1 (2025): 25–37. https://doi.org/10.70177/jmf.v3i1.2063.

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Corporate governance plays a pivotal role in ensuring transparency and accountability in financial reporting, particularly in mitigating earnings management practices. Earnings management, which involves the manipulation of financial statements to present a desired image, undermines the reliability of financial information. In Indonesia, where corporate governance practices are still evolving, understanding the relationship between corporate governance and earnings management is critical for improving financial reporting quality. This study aims to examine the impact of corporate governance me

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Darmawan, Aliya. "Audit Quality and Its Impact on Financial Reporting Transparency." Golden Ratio of Auditing Research 3, no. 1 (2023): 32–45. http://dx.doi.org/10.52970/grar.v3i1.375.

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This qualitative research study investigates the intricate relationship between audit quality and financial reporting transparency within the corporate governance landscape. Drawing on principles of grounded theory, the research aims to explore the interplay, determinants, and implications of this relationship informed by existing literature. Through systematic document analysis of academic articles, regulatory documents, and scholarly publications, key dimensions and determinants of audit quality and financial reporting transparency are identified and analyzed. The study reveals that audit qu

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Zahedi, Javad, and Ali Ramezani. "Competition in Industries, Corporate Governance; and Financial Reporting Quality." Journal of Management and Accounting Studies 3, no. 03 (2019): 56–62. http://dx.doi.org/10.24200/jmas.vol3iss03pp56-62.

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The present study aimed to investigate the impact of product market competition; corporate governance accounting restatements of the firms listed on TSE. This study applies accounting restatement criterion for identification of low quality of reported accounting information in past financial statements of the firms listed on TSE. For this purpose, according to literature and institutional environment we select a set of most important corporate governance mechanisms include ownership concentration, board of directors independence and audit firm size associated with some control variable include

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Zyznarska-Dworczak, Beata. "Corporate governance in ensuring the quality of financial and sustainability reporting in times of uncertainty." Zeszyty Teoretyczne Rachunkowości 47, no. 2 (2023): 99–119. http://dx.doi.org/10.5604/01.3001.0053.6061.

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Purpose: The paper assesses the impact of uncertainty on financial and sustainability reporting. It also indicates the impact of corporate governance mechanisms in strengthening corporate reporting quality in times of uncertainty.Methodology/approach: The main research method is the analysis of the scientific and professional literature. The method of analysis and synthesis was used for inference.Findings: The article reveals key aspects of uncertainty in financial reporting and corporate sustainability reporting. It shows the impact of inherent uncertainty, as well as economic and business un

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Devi, Ni Luh Ayu Asih Tirta, Nyoman Ari Surya Darmawan, and Anantawikrama Tungga Atmadja. "Corporate Social Responsibility Sebagai Pemoderasi: Determinan Efisiensi Investasi." owner 9, no. 3 (2025): 1762–77. https://doi.org/10.33395/owner.v9i3.2733.

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This study aims to analyze the effect of ownership structure, financial reporting quality, and corporate governance on investment efficiency, and to test the role of Corporate Social Responsibility (CSR) as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2022 period. The results of the study indicate that ownership structure and financial reporting quality do not have a significant effect on investment efficiency. This condition is thought to be influenced by concentrated ownership, weak monitoring mechanisms, and low reliability of ac

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Al-Shaer, Habiba, Aly Salama, and Steven Toms. "Audit committees and financial reporting quality." Journal of Applied Accounting Research 18, no. 1 (2017): 2–21. http://dx.doi.org/10.1108/jaar-10-2014-0114.

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Purpose The purpose of this paper is to examine the determinants of the volume of environmental disclosures and their quality, with particular focus on the role of audit committees (ACs) and the effects of the Smith report recommendations for the UK Corporate Governance Code. Design/methodology/approach Quantitative large sample analysis of UK FTSE350 companies for the period 2007-2011. Findings Firms with higher quality ACs make higher quality disclosures. Larger firms with block shareholders have greater volume of disclosures, whilst AC quality does not increase disclosure volume. Research l

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Wardhani, Ratna, Sidharta Utama, and Hilda Rossieta. "The effect of governance system and degree of convergence to IFRs on the quality of financial reporting: Evidence from Asia." Corporate Ownership and Control 12, no. 4 (2015): 409–23. http://dx.doi.org/10.22495/cocv12i4c3p8.

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This research investigates the effect of governance system and degree of convergence to IFRS on financial reporting quality. With sample of Asian countries, this study concludes that country level and firm level governance systems, both at, and the degree of convergence have positive influence on financial reporting quality.The effect of degree of convergence of local GAAP to IFRS and corporate governance practice to financial reporting quality will be stronger for companies in countries with weak investor protection. Also, we find that in company with weak corporate governance practice, the a

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Zakiyyah, Zalfa Annasya, and Toto Rusmanto. "Corporate Governance and Ceo Characteristics on Financial Reporting Quality: Evidence from Consumer Goods Companies in Asean." Revista de Gestão Social e Ambiental 18, no. 9 (2024): e05977. http://dx.doi.org/10.24857/rgsa.v18n9-067.

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Objective: The purpose of this study is to obtain empirical evidence regarding the effect of corporate governance (board size, board independence, audit committee size, audit committee independence) and CEO characteristics (CEO age, CEO duality, and CEO gender) on financial reporting quality. Method: This study conducted content analysis and linear regression analysis on 258 consumer goods sector companies listed on the Osiris and Bloomberg databases for the period 2018-2021. Results and Discussion: The results obtained revealed that board size and CEO gender have a positive effect on financia

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Yahaya, Ahmad. "Could financial reporting quality be enhanced by frequent board meetings?" Journal of Sustainable Finance and Investment Education 12, no. 2 (2024): 1–36. https://doi.org/10.20430/jsfie.v12.i2.

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This study examines the potential for enhancing financial reporting quality through frequent board meetings, focusing on the critical role of board dynamics in corporate governance. The research assesses whether increased board meeting frequency strengthens oversight functions, reduces information asymmetry, and fosters compliance with financial reporting standards. Employing data from 153 publicly traded firms in Nigeria spanning 2014 to 2023, this study uses a panel dataset analyzed through an ordinary least squares regression model to evaluate the relationship between board meeting frequenc

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Nwachukwu Basilia Chiamaka. "Effect of Sustainability Accounting on the Financial Reporting of Corporate Governance in Nigeria." Journal of Information Systems Engineering and Management 10, no. 48s (2025): 1279–90. https://doi.org/10.52783/jisem.v10i48s.9761.

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The study examined the effect of Sustainability Accounting on the Financial Reporting of Corporate Governance in Nigeria. The specific objectives are to examine the effect of stakeholder inclusiveness on the Financial Reporting of Corporate Governance and evaluate the effect of accountability on the Financial Reporting of Corporate Governance in Nigeria. A descriptive research design was adopted for the study. Primary data was collected using a well-structured questionnaire design at a five-point Likert scale. Data collected were analyzed using descriptive statistics (mean, standard deviation,

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Meirini, Dianita. "THE EFFECT OF CORPORATE GOVERNANCE AND QUALITY OF REPORTING ON FIRM VALUES." BALANCE: JOURNAL OF ISLAMIC ACCOUNTING 1, no. 01 (2020): 1–16. http://dx.doi.org/10.21274/balance.v1i01.3160.

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The purpose of this study is to examine the effect of corporate governance and reporting quality on firm value. This study replicates the research conducted by Siagian in 2002. The study examined the effect of the corporate governance index and the quality of financial statement disclosures on firm value. However, this study has differences in the measurements used in Siagian research. In line with the changes in SAK, Bapepam issued a financial statement disclosure checklist whose use is based on Bapepam Rule number VIII.G.7. In this study, researchers aimed to examine the corporate governance

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Shara Khalid, Dr. "Examining the Role of Audit Practices on Corporate Governance in India." International Scientific Journal of Engineering and Management 04, no. 05 (2025): 1–9. https://doi.org/10.55041/isjem03786.

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Abstract: Corporate governance is an essential aspect of any organization, as it ensures that the management of a company operates in the best interest of the stakeholders. The audit practices have a critical role in ensuring effective corporate governance by providing an independent assessment of the financial statements and internal controls of the organization. This paper provides a review of the literature on the role of audit practices on corporate governance. The paper begins by defining corporate governance and audit practices and explores their relationship. It then reviews the empiric

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Chaudhry, Muhammad Muzamil, and Ayaz-Ul Haq. "HOW CORPORATE GOVERNANCE INFLUENCES INVESTMENT DECISIONS VIA AUDIT EFFECTIVENESS: INSIGHTS FROM PAKISTANI FIRMS." Journal of Social Research Development 6, no. 2 (2025): 01–12. https://doi.org/10.53664/jsrd/06-02-2025-01-01-12.

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This study examined the non-financial firms listed on PSX Pakistan Stock exchange from 2013 to 2023 to see impact of corporate governance (CG) on investment efficiency, highlight the intermediary or mediating role of the financial quality reporting. Markets in emerging states like Pakistan, the strong corporate governance is vital for the reduction of agency problems, aligning managerial function and actions with shareholder’s objectives and encourage of growth with long lasting and steady effect of growth. The study contains the generalized method of moments tactics to control issues like fac

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Baaba Amanamah, Richmell. "Corporate Governance, Financial Leverage, External Audit Quality, and Financial Reporting Quality in Ghanaian Companies." Financial Markets, Institutions and Risks 8, no. 1 (2024): 43–62. http://dx.doi.org/10.61093/fmir.8(1).43-62.2024.

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Good corporate governance influences the capital structure adopted by a firm. Higher financial leverage increases a firm’s risk. This might result in a window-dressing of financial statements to maintain the value of the firm. The study examined the interaction between corporate governance, financial leverage, external audit quality, and their combined influence on the quality of financial reporting inside enterprises in Ghana. The extensive inquiry was conducted using a dataset consisting of 650 observations and encompassing the timeframe from 2009 to 2021 using SPSS Process version 4.2. The

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Anastasia Chi-Chi (PhD), Onuorah, and Imene Oghenefegha Friday. "Corporate Governance and Financial Reporting Quality in Selected Nigerian Company." International Journal of Management Science and Business Administration 2, no. 3 (2014): 7–16. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.23.1001.

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This paper evaluated the level of performance of some selected companies ranging from commodities, brewery, banking, oil and gas and beverages in terms of corporate governance measure indictors on the firm quality of financial reporting in Nigeria. The data were collected from 2006 to 2015. Econometric analysis were conducted and the result suggests that the correlation among corporate governance indicators of board structure (size-BRDSZ and independence-BRDID), audit quality (audit committee size (ADCMZ), the quality of external audit (EADTQ) as measured by the presence of an auditor among th

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Omimakinde, John Akintayo, and Joshua A. Adejuwon. "Influence of Corporate Governance Practices on Quality of Financial Reporting in the Nigerian Public Sector." American Journal of Accounting 5, no. 1 (2023): 1–14. http://dx.doi.org/10.47672/ajacc.1381.

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Purpose: This study assessed the influence of corporate governance (CG) practices on quality of financial reporting (QFR) in public sector institutions in Nigeria. Methodology: Descriptive research design and survey method was used to collect data from a total of two hundred and ten (210) senior level officers from finance and accounts, internal audit and senior management staffs from related departments of ten (10) public sector entities were sampled and selected using Multi-Stage sampling method. Relevant information was elicited from selected personnel using structured questionnaire.

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JAMAL-EDDINE, Kaoutar, and Abdelkader CHARBA. "Exploring the Link between Corporate Governance and Financial Information Quality: A Comprehensive Bibliometric Analysis." Theoretical and Practical Research in Economic Fields 16, no. 1 (2025): 194. https://doi.org/10.14505/tpref.v16.1(33).16.

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The quality of financial information is crucial for establishing a company's transparency and integrity, which, in turn, affects its reputation and ability to attract investors. The effective application of corporate governance is expected to improve the quality of financial reporting by ensuring that financial data accurately reflects a company’s performance and financial position. This paper aims to conduct a bibliometric analysis of corporate governance literature, providing an overview of current trends in publications and their impact on the quality of financial information, using data fr

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Kothbudeen, Nasriah. "THE IMPACT OF CORPORATE GOVERNANCE IN FINANCIAL REPORTING QUALITY." Science, Education and Innovations in the Context of Modern Problems 5, no. 4 (2022): 350–71. http://dx.doi.org/10.56334/sei/5.4.27.

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Vishnani, Sushma. "Quality of financial reporting - influence of corporate governance regulations." International Journal of Indian Culture and Business Management 14, no. 3 (2017): 294. http://dx.doi.org/10.1504/ijicbm.2017.083234.

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Vishnani, Sushma. "Quality of financial reporting - influence of corporate governance regulations." International Journal of Indian Culture and Business Management 14, no. 3 (2017): 294. http://dx.doi.org/10.1504/ijicbm.2017.10003363.

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Udeme, Enobong Eshiet, Josephine Adanma Nmesirionye, Uduak Akpan Esuma, and Sunday Asuquo FCA Okpo. "Corporate governance attributes and financial reporting quality in Nigeria." GPH-International Journal of Business Management 06, no. 07 (2023): 104–30. https://doi.org/10.5281/zenodo.8130949.

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<em>This study evaluated the </em><em>effect of corporate governance attributes on financial reporting quality of listed manufacturing firms in Nigeria</em><em>. The research design adopted for this study was the ex-post facto research design because the data used were already in existence and therefore the researcher had no control over the data set of the study.  The source of the data was therefore secondary sources taken from audited annual reports and accounts of the related listed manufacturing firms as listed on the Nigerian Stock Exchange Fact Book (2021).  Using the non-prob

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Adhitama, Ferry Arnanda. "Dampak Kualitas Auditor dan Tata Kelola Perusahaan terhadap Kualitas Laporan Keuangan Perusahaan." Jurnal Syntax Admiration 6, no. 1 (2025): 6031–40. https://doi.org/10.46799/jsa.v6i1.2006.

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In Indonesia, efforts to improve corporate financial reporting standards have made corporate governance a top priority. A number of rules issued by capital market regulators, including the Indonesia Stock Exchange (IDX), the Financial Services Authority (OJK), support this, because it ensures the integrity and openness of financial reporting. The purpose of this study is to analyze the impact of auditor quality and corporate governance on the quality of company reports. The research method used was the systematic review method. Syytematic review is a methodology used in literature review, whic

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Ismail, Wan Adibah Wan, Iman Harymawan, Dian Agustia, and Khairul Anuar Kamarudin. "Financial reporting quality following the corporate governance reforms: A conditional conservatism perspective." Journal of Governance and Regulation 10, no. 2, special issue (2021): 216–25. http://dx.doi.org/10.22495/jgrv10i2siart3.

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This study examines the quality of financial reporting during the period following the corporate governance reforms in Malaysia, as motivated by the importance of investors’ needs for high-quality financial reporting. Using the asymmetric timeliness of the earnings model, we analysed the sample of 6,819 firm-year observations of Malaysian listed companies from 2002 to 2011. The findings show evidence of the high quality of reporting following the corporate governance reforms. We found that firms have reported a more timely recognition of losses than gains in the post-reform period. Our results

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Kouki, Mondher, and Bilel Ben Attia. "Corporate Governance Score and the Quality of Financial Disclosures: Evidence from the French Context." International Journal of Accounting and Financial Reporting 6, no. 2 (2016): 217. http://dx.doi.org/10.5296/ijafr.v6i2.9656.

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This research paper examines how corporate governance is related to the quality of financial disclosures for a sample of French listed firms during the period 2003-2009. We find that the level of financial reporting is positively influenced by corporate governance score. Managers and blockholders are more likely to disclose less information. These results are consistent with the belief that effective corporate governance is associated with higher financial disclosure quality while entrenched insiders do not improve this effect.

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Arthur, Neal, Huifa Chen, and Qingliang Tang. "Corporate ownership concentration and financial reporting quality." Journal of Financial Reporting and Accounting 17, no. 1 (2019): 104–32. http://dx.doi.org/10.1108/jfra-07-2017-0051.

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Purpose The purpose of this study is to investigate whether a country’s ownership concentration affects the financial reporting quality in a cross-country setting. Design/methodology/approach This paper uses six accounting and auditing indicators to construct a comprehensive index to measure the country-level financial reporting quality. Findings The authors find a non-linear nature of the relationship between the national financial reporting quality and national ownership structure. Specifically, the relation is negative in a relatively spread ownership structure with no controlling sharehold

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Salman Rizavi, Sayyid, Wasim Ul Rehman, Kamran Ali, and Amna Arshad. "Mastering Corporate Integrity: The Dynamic Relationship Between Board Independence and Financial Quality." Sustainable Trends and Business Research 2, no. 2 (2025): 88–106. https://doi.org/10.70291/stbr.2.2.2024.24.

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The quality of financial reporting is increasingly scrutinized in the context of corporate governance, particularly with respect to board independence. This study explores the relation among board independence and financial reporting quality, an area of growing interest as stakeholders demands greater transparency in corporate financial practices. Board independence is hypothesized to increase the quality of financial reporting by mitigating conflicts of interest and increasing accountability. This research employs a bibliometric approach to review 66 journal articles published between 1995 an

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