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Dissertations / Theses on the topic 'Financial reporting quality (FRQ)'

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Published: 4 June 2021

Last updated: 26 July 2025

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1

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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2

Baxter, Peter J. "Audit committees and financial reporting quality." University of Southern Queensland, Faculty of Business, 2007. http://eprints.usq.edu.au/archive/00003632/.

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[Abstract]:This research investigated whether the formation of audit committees and their characteristics are associated with improved financial reporting quality. Modified versions of the models developed by Jones (1991) and Dechow and Dichev (2002) provided three measures of earnings quality, which were used to proxy for financial reporting quality. The audit committee characteristics investigated were: independence, expertise, activity, size and tenure.Several contributions to knowledge are made by this research. First, this research examined the association between audit committee formatio

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3

Miková, Tereza. "IFRS Influence on Financial Reporting Quality." Doctoral thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-201134.

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Dissertation interfaces two current accounting issues: International Financial Reporting Standards and financial reporting quality. Theoretical framework begins with historical development and contemporary position of IFRS. It is followed by financial accounting quality where overview of methods is used for assessment of accounting quality. The literature underpinning represents the final part of theoretical part. Dissertation examines publicly traded Czech companies on Prague stock exchange and together their financial statements are presented under Czech accounting standards and later on swi

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4

Ghafran, Chaudhry. "Audit committees and financial reporting quality." Thesis, University of Sheffield, 2013. http://etheses.whiterose.ac.uk/4308/.

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This thesis examines the impact of audit committee characteristics on financial reporting quality in the context of a large sample of UK companies over the period 2007-2010. The notion of financial reporting quality is assessed by looking at the audit quality and earnings quality of the firms. This study utilises the audit fee and non-audit fee ratio as its proxies for audit quality and accruals based earnings management models as its proxies for earnings quality. The findings from the multivariate analysis show that audit committee meetings and financial expertise exert a significant positive

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5

Zhang, Xiu-Ye. "Noncompliance, financial reporting quality and director turnover." Thesis, Lancaster University, 2016. http://eprints.lancs.ac.uk/79291/.

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In this thesis, I examine the effects of noncompliance with securities laws on financial reporting quality and director turnover. The thesis consists of three main chapters. Chapter 2 introduces the enforcement actions brought by the Securities and Exchange Commission (SEC), based on which I collect data on noncompliance cases. It also describes the data collection process and reports summary statistics for noncompliance cases. It contributes to our understanding of the SEC’s enforcement actions. The dataset is used in examining the effects of noncompliance with regulations on financial report

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Al-Hussaini, Ahmed Nahar. "The quality of financial reporting practices in Kuwait." Thesis, Cardiff University, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.246533.

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7

Nallasivan, Srinivasan. "Developing a quality score methodology for financial reporting." Thesis, Massachusetts Institute of Technology, 2006. http://hdl.handle.net/1721.1/35106.

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Thesis (S.M.)--Massachusetts Institute of Technology, System Design and Management Program, 2006.<br>Includes bibliographical references (p. 85).<br>Money laundering is a huge problem that is faced by financial institutions and banks are mandated by the government to have strict policies and procedures towards anti-money laundering reporting. The outcome of a complex investigation process is a Suspicious Activity Report (SAR) which is used by Financial Crimes Enforcement Network (FINCEN) to trace back criminals and to curb the money laundering activities. This thesis work involves developing a

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8

Lo, Kin Ying. "Essays on liquidity shocks and firms' financial reporting quality." Thesis, University of British Columbia, 2011. http://hdl.handle.net/2429/39814.

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Problems of endogeneity often cloud interpretation in studies on the relation between firm disclosure and external financing. This dissertation uses two different liquidity shocks as natural experiments to provide new evidence in this research area. The first essay makes use of tightened liquidity supply in the banking industry following monetary contractions for examining the impact of credible accounting information on corporate financing and investments. Theory suggests that asymmetric information will restrict banks’ ability to raise additional financing to offset the liquidity losses caus

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9

Moretto, Edoardo <1993&gt. "Financial Reporting and Management Accounting: can Management Accounting provide support and value for a high quality Financial Reporting?" Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/14830.

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In modern financial systems economic-financial information to the market is assuming an essential role in increasing market efficiency and in satisfying the investors's and istitutions's information need. Actually, financial information is the essential foundation of financial market operating mechanism since the role of such communication allows the reinforcement of relations between the enterprises and the financial system, through a faithful representation of business capabilities. It is the internal basic accounting system that keeps track of all the business activities. It is divided into

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10

Kisaku, Jobra Mulumba. "Impact of Financial Reporting Frameworks on the Quality of Not-for-Profit Financial Reports." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4644.

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Even when clean audit reports are issued for not-for-profit organizations (NFPOs), misuse of donor resources may continue for years without detection by financial statement users. Previous research has established creative accounting, haphazard reporting, and fraud among NFPOs. As a result, aid has been reduced and some projects have been suspended. With Uganda as the study area, the key research question was the following: What is the impact of financial reporting frameworks on the quality of financial reports in Uganda, controlling for class of external auditors? The purpose of this quantita

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11

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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12

SHOPE, SAVANNAH MARIE. "CEO AND CFO GENDER AND THE QUALITY OF FINANCIAL REPORTING." Thesis, The University of Arizona, 2016. http://hdl.handle.net/10150/613626.

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Men and women exhibit significantly different attitudes, beliefs, and actions. These differences may cause men and women to react differently when working in the business world. This study examines the relationship between the gender of the CEO and CFO of a firm and the quality of that firm’s financial reporting. I hypothesize that firms who employ a female CEO and a female CFO will have higher quality financial reporting compared to those firms that employ a male CEO and a male CFO. The results show that firms with female CEOs or CFOs show signs of lower abnormal accruals compared to fi

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13

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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14

McFie, James Boyd. "High quality financial reporting : the case of the Nairobi Stock Exchange." Thesis, University of Strathclyde, 2006. http://oleg.lib.strath.ac.uk:80/R/?func=dbin-jump-full&object_id=21664.

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This thesis investigates, firstly, the meaning of the phrase "high quality financial reporting". The use of the phrase in the academic literature, and by professional and regulatory bodies, is examined critically to contribute to a deeper understanding of the phrase. Disclosure in the annual reports of all 47 companies listed on the Nairobi Stock Exchange is examined to see if it can be described as "high quality". "High quality disclosure" is measured in three ways: (1) a disclosure index is developed to measure compliance with International Financial Reporting Standards (this index is also u

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15

Mehta, Mihir N. (Mihir Nandkishore). "Financial reporting quality and the quiet Life by Mihir N. Mehta." Thesis, Massachusetts Institute of Technology, 2010. http://hdl.handle.net/1721.1/67213.

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Thesis (Ph. D.)--Massachusetts Institute of Technology, Sloan School of Management, 2010.<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (p. 61-64).<br>Bertrand and Mullainathan (2003) find that managers shielded from the threat of takeovers exert less effort to maximize firm value, consistent with a 'quiet life' hypothesis. I study whether the governance role of financial reporting can mitigate adverse effects arising from managerial preferences for a quiet life. I hypothesize and find evidence that after changes in the mid 1990's to Delaware's takeover protec

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16

Gafarov, Timur. "Kontrola kvality finančních výkazů pro zavedení systému vnitřní kontroly." Doctoral thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-233732.

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Though at the enterprises the estimation of a financial condition is annually, it is necessary to develop, to improve constantly and to evaluate the system of the internal control, necessary to develop a technique of the reporting quality estimation of the enterprise specially for the certain enterprise in view of all features, to take advantage of statistical data and to draw corresponding conclusions, to make constant monitoring. The purpose of development of the mechanism - detection of deviations of data in the reporting from actual results of activity, definition of clauses causing distor

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17

Marsh, Stuart. "Auditor and client commitment to audit preparation in a quality audit process." Thesis, University of Central Lancashire, 2018. http://clok.uclan.ac.uk/23767/.

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Reflecting on the growing interest from scholars and practitioners and their awareness of the necessity to appreciate the involvement of the client in an audit process (Canning, Malsch & O’Dwyer, 2017), the aim of this study is to explore the importance of audit client commitment to comprehensive audit preparation, to improve the quality of a UK financial statements audit. This research is based on a qualitative approach employing semi structured interviews as a research method. Accordingly, interviews were undertaken with audit engagement leaders from a range of auditing firms as well as with

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18

Sun, Jialin. "Financial reporting quality, capital allocation efficiency, and financing structure: An international study." Diss., Connect to online resource, 2005. http://wwwlib.umi.com/dissertations/fullcit/3178321.

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19

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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20

Akins, Brian Keith. "Financial reporting quality and uncertainty about credit risk among the ratings agencies." Thesis, Massachusetts Institute of Technology, 2012. http://hdl.handle.net/1721.1/77816.

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Thesis (Ph. D.)--Massachusetts Institute of Technology, Sloan School of Management, 2012.<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (p. 46-53).<br>I study whether financial reporting quality resolves uncertainty about credit risk by examining how it affects disagreement between rating agencies. I find better reporting quality is associated with less uncertainty about credit risk as captured by disagreement about ratings between the agencies. Further, my results are consistent with reporting quality becoming more important in reducing uncertainty when an ag

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21

Haider, Imran. "CEO reputation and accounting and market-based measures of financial reporting quality." Thesis, Curtin University, 2016. http://hdl.handle.net/20.500.11937/1976.

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This thesis examines the impact of CEO reputation and power on three different aspects of financial reporting quality. The rent extraction and efficient contracting hypotheses suggest two conflicting behaviour of reputed CEOs. The thesis concludes that CEO reputation and power deteriorates the overall financial reporting quality of Australian firms. There are several implications for different stakeholders and contributions to the prior literature on CEO reputation, power, analysts’ forecast properties, earnings management and accounting conservatism.

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Alsalhi, Faisal Saleh. "Financial Reporting Quality, Political Connectedness, and Monitoring Mechanisms: Evidence from Saudi Arabia." Thesis, Curtin University, 2022. http://hdl.handle.net/20.500.11937/88903.

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This study investigates the associations between financial reporting quality, political connectedness, and monitoring mechanisms (namely, strategic institutional ownership, internal audit sourcing arrangements, and audit quality) in Saudi Arabia. The study builds on a multi-theoretical framework to develop its hypotheses. Using 899 non-financial firm-year observations listed on the Saudi Capital Market between 2009 and 2017, findings show that political connectedness and strategic institutional investors enhance the quality of financial reports in the Saudi Arabian context.

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23

Alsuhaibani, Azzam A. "The Impact of Social Ties between CEOs and CFOs on Financial Reporting Quality." Case Western Reserve University School of Graduate Studies / OhioLINK, 2018. http://rave.ohiolink.edu/etdc/view?acc_num=case1532084149612262.

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24

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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25

Zakaria, Abdul-Malik Seidu. "Impact of Fiscal Decentralization on Quality Financial Reporting at the Districts in Ghana." Thesis, Walden University, 2015. http://pqdtopen.proquest.com/#viewpdf?dispub=3706084.

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<p> This study examined the impact of fiscal decentralization on quality financial reporting at the local government level in Ghana. The study is important because it provides development partners with the assurance that Metropolitan, Municipal, and District Assemblies (MMDAs) funds are used for their intended purposes. The study was based on the theory of local public expenditures, which posits that fiscal decentralization may enhance local capacities for service delivery. The key research question examined the extent to which fiscal decentralization has influenced quality financial reporting

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26

McDougal, Karen H. "International Diversification and Earnings Quality: the Impact of Audit Quality." Diss., Temple University Libraries, 2011. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/123275.

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Business Administration/Accounting<br>Ph.D.<br>The literature on International Diversification suggests that investors and analysts value foreign earnings differently than domestic earnings. Prior studies also show an overall "valuation discount" for firms with foreign operations. To my knowledge, no study has empirically tested and found there to be differences in earnings quality for these firms. This study investigates differences in the quality of earnings for U.S. firms with foreign operations using a direct measure (discretionary accruals) and an indirect measure (investor perception of

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Ogbenjuwa, Emmanuel Inalegwu. "Implementation of International Financial Reporting Standards by listed companies in Nigeria." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2327.

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This study is on implementation of International Financial Reporting Standards (IFRS) by reporting entities in Nigeria. Since Nigeria adopted IFRS in 2010, managers of reporting entities have been confronted with organizational changes both in the structures and processes of financial reporting. Previous studies have not assessed the claims that adopting IFRS improves the quality of financial reports and managerial efficiency. This study evaluated the assertion that IFRS adoption impacts the quality of financial reports, operational costs, and operational efficiencies of management. The theore

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Alappatt, Thomas Mathew. "Impact of Adoption of International Financial Reporting Standards and Financial Crisis on Accounting Quality of Australian Listed Companies." Thesis, Curtin University, 2020. http://hdl.handle.net/20.500.11937/81670.

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The study investigated whether the adoption of International Financial Reporting Standards (IFRS) and the financial crisis effected the accounting quality of Australian listed companies. Earning management, timely loss recognition and value relevance are used to evaluate accounting quality. It is found that both the events have not affected the accounting quality because of the quality of Australian Accounting Standards Board standards used before adoption of IFRS and a good regulatory system in Australia.

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Nie, Dongfang. "Two Essays on Non-GAAP Reporting." Thesis, University of North Texas, 2019. https://digital.library.unt.edu/ark:/67531/metadc1505239/.

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This dissertation investigates the interrelationships between a client's non-GAAP earnings disclosures, financial health (profit and loss status), and the external auditor's assessment of the client's going concern status. This dissertation comprises two essays. Essay 1 examines the informativeness and the quality of non-GAAP earnings disclosures in profit and loss firms separately. Using a large sample of non-GAAP earnings voluntarily disclosed by managers, I find that the informativeness and the quality of non-GAAP earnings vary in firms cross-classified by GAAP loss status and non-GAAP loss

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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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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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32

Das, Sumon. "Quality of corporate financial reporting : a longitudinal study of the listed companies in Bangladesh." Thesis, Durham University, 2015. http://etheses.dur.ac.uk/11172/.

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The current study investigates the quality of corporate reporting practices of the listed companies in Bangladesh. It measure quality through the quality of mandatory reporting, the quality of voluntary reporting and the timeliness of reporting by using panel data from 2004 to 2010. The final sample consists of 123 companies with 861 firm year observations listed in the Dhaka Stock Exchange, Bangladesh. In order to measure the mandatory reporting quality the current study determines the extent as well as the determinants of corporate mandatory disclosure in total and its categories. This study

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Kwon, Shin Hyoung. "An empirical analysis of the decline of financial reporting quality following M&A." Thesis, Boston University, 2014. https://hdl.handle.net/2144/11110.

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Thesis (Ph.D.)--Boston University<br>I examine whether an acquirer's financial reporting quality declines after an M&A, and if so, how it changes over time. If an acquirer's financial information conveys inherent information uncertainty, and/or a manager of the firm is not motivated to do M&A by economic reasons, I predict that investors rationally create a lower price response to financial reporting for the firm, and have difficulty in valuing the firm after an M&A. Specifically, I expect acquirers (1) with higher information uncertainty; foreign targets, private targets, and inter-industry a

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34

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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Hagemann, Gregor [Verfasser]. "Financial Reporting Quality in Emerging Economies : Empirical Evidence from Brazil and South Africa / Gregor Hagemann." Frankfurt a.M. : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2016. http://d-nb.info/1123419930/34.

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Liou, Yu-Ci, and 劉禹琦. "Internal Control over Financial Reporting and Financial Reporting Quality." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/44450173303548705325.

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碩士<br>中原大學<br>會計研究所<br>96<br>This paper, based on 3664 observations with internal control deficiencies reported from 1988 to 2006, investigates the relation between financial reporting quality and internal control over financial reporting. My research employs quality of accrual to measure reliability of financial reporting and find that, firstly, firms with internal control deficiencies reported get lower quality of accrual in terms of discretionary accruals and accruals noise than those without internal control deficiencies reported. Secondly, firms with internal control deficiencies reported

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Chen, Tzu-Yi, and 陳姿儀. "CEO Tenure and Financial Reporting Quality." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/zea59j.

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碩士<br>國立東華大學<br>會計與財務碩士學位學程<br>102<br>Financial reporting credibility is important because decision-useful information is well appreciated by all market participants. This paper explores if CEO tenure matters to corporate financial reporting quality by examining their connections. Using Taiwanese listed firms as samples from 2006-2011, empirical results indicate that long tenure CEOs are associated with better financial reporting quality than short tenure CEOs, supporting our hypothesis. This paper also finds, long tenure CEOs from family firms report higher quality financial statements. Lastl

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LU, CHUN-YU, and 盧均育. "Financial Reporting Quality and Stock Liquidity." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/nvusdp.

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碩士<br>國立中正大學<br>財務金融系研究所<br>105<br>This essay investigates whether better financial information transparency as measured by the quality of a firm’sfinancial reporting numbers is related to its stock liquidity. Using a sample of firms publicly listed on TWSE and TPEx during 2005-2014, we find that Amihud’s illiquidity measure tends to be higher and stock turnover rate tends to be lower for firms with lower financial reporting quality (FRQ). However, the relation between FRQ and bid-ask spread is sensitive to our FRQ measures. Further subsample analyses show that the relation between FRQ and sto

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TSAI, MING-CHUN, and 蔡明君. "Supervisor Characteristics and Financial Reporting Quality." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/ujsj43.

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碩士<br>國立高雄應用科技大學<br>會計系<br>105<br>In order to strengthen corporate governance, Taiwan amended Securities and Exchange Act to introduce independent directors and audit committee system in 2006, and gradually expands the mandatory establishment of the audit committee to replace the supervisor system. By 2015, however, the number of listed companies has set up audit committee accounted for only 33% of total, indicating that the supervisors are still prevalent in the corporate governance mechanism in Taiwan, so the authorities still have the necessity to regulate the supervisor system. In this stu

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Lin, Chi-Hau, and 林志豪. "Audit Committee and Financial Reporting Quality." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/30865113674217508003.

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碩士<br>輔仁大學<br>金融與國際企業學系金融碩士班<br>101<br>As corporate governance internationally gradually attention, our government also response to the trend to strengthen corporate governance mechanism, introduced independent directors and audit committee system. Financial Supervisory Commission announced in this year, will be forced to adopt audit committee, so this study is to investigate the effect of the current voluntary adoption of the Audit Committee. This is might provide policy-makers of the current status and possible future development of audit committee. In this study, we used exchange listed com

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Hsiao, Sheng-Rung, and 蕭聖融. "CEO Overconfidence and Financial Reporting Quality." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/x27nwt.

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碩士<br>輔仁大學<br>金融與國際企業學系金融碩士班<br>106<br>This paper explores the effects of CEO overconfidence on financial reporting quality by U.S. stock markets data from 2000 to 2014. The empirical results show that, ceteris paribus, the behavior of low overconfidence managers has significant and positive influences on financial report readability. The behavior of high overconfidence managers has insignificant influences on financial report readability. The reason is that if managers are low-overconfident, they will decrease investment behavior to make financial report more readable. In addition, this study

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Liu, Mingzhi. "Financial Reporting Quality and Corporate Bond Markets." Thesis, 2011. http://spectrum.library.concordia.ca/7185/1/Liu_PhD_S2011.pdf.

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Recent research proposes that financial reporting is actually shaped by debt markets instead of by equity markets. As noted by Baker, Greenwood and Wurgler (2003), “Relative to the literature on equity financing patterns, and relative to the actual importance of debt finance in the U.S. economy, the literature on debt financing patterns is surprisingly underdeveloped”. Hence, the interface between financial reporting and debt financing has recently emerged as a fruitful idea for research. In fact, because of their asymmetric payoff function and fixed claims on corporate assets, creditors have

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Chang, Hanyun, and 張菡紜. "Accounting Standards Codification and Financial Reporting Quality." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/06604993282185895565.

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碩士<br>國立中正大學<br>會計與資訊科技研究所<br>100<br>This paper compares accounting quality metrics for a sample of U.S. public firms in the regimes before and after the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standards No. 168, “The FASB Accounting Standards CodificationTM and the Hierarchy of Generally Accepted Accounting Principles – a replacement of FASB Statement No. 162 (Codification). The empirical results document that U.S. firms exhibit more income smoothing, more managing of earnings toward a target, and less timely recognition of losses in the post-codif

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Ai-LingHong and 洪愛苓. "Audit Committee Diversity and Financial Reporting Quality." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/44463338081108449720.

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碩士<br>國立成功大學<br>會計學系碩博士班<br>100<br>The purpose of this study is to investigate the association between audit committee diversity and financial reporting quality. Audit committee diversity is defined as to include diverse gender, education degree, nationality and expertise. Listed publicly companies in Taiwan with audit committee from 2006 to 2010 are used as a sample to test the hypotheses by regression analysis in the research. The results suggest：(1) the firm with female audit committee member is more likely to reduce financial reporting quality, but not significant, (2) the education degree

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Lu, Wen-Sheng, and 呂文生. "Audit Committee Characteristics and Financial Reporting Quality." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/832y7b.

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碩士<br>國立臺中科技大學<br>會計資訊系碩士班<br>104<br>The purpose of the study is to examine the effect of audit committee characteristics on financial reporting quality proxied by the magnitude of discretionary accruals. The results, based on a sample of companies listed on the Taiwan Stock Exchange Corporation and the GreTai Securities Market over the period 2008-2014, as expected, show that both the audit committee having at least one expert and the proportion of the number of audit committee members concurrently serve as an independent director of other public companies to the number of audit committee me

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Nell, Tobias. "Financial Notes Reporting Quality: A Conceptualization and Empirical Analysis of Financial Reporting Quality Using the Example of Notes Reporting on Intangible Assets under IFRS." 2018. https://tubaf.qucosa.de/id/qucosa%3A36903.

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For many years, international financial reporting – and in particular the notes reporting – has been criticized in practice and academia for failing to provide information that is appropriate for its intended users. This criticism points to deficits with regard to the content and presentation and, thus, to the overall quality of the notes reporting. However, this criticism is predominantly anecdotal in nature as there is, as yet, scarcely any valid scientific evidence that supports these claims. This work addresses this research gap by elaborating what (notes) reporting quality is, what dimens

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Chiu, Sheng-Yuan, and 瞿生元. "CFO as Inside Directors and Financial Reporting Quality." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/78988524979191258163.

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碩士<br>國立東華大學<br>會計與財務碩士學位學程<br>103<br>Financial reporting credibility is important because decision-useful information is well appreciated by all market participants. This paper examines how financial reporting quality is affected by board membership of the CFO. Using Taiwanese listed firms as samples from 2009-2012, empirical results indicate that director/CFO is associated with higher quality financial reporting, supporting social network argument. This paper also finds that firms with high deviation of control rights and cash flow rights are more inclined to invite CFO to seat in their

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YANG, FENG-HO, and 楊豐合. "The Internal Audit Competence and Financial Reporting Quality." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/09981405977698048435.

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碩士<br>逢甲大學<br>會計學系<br>105<br>The study examined the effect of internal audit competence on the quality of financial reporting by using Taiwan listed companies in 2015. Many companies employed information systems in business operation, and internal audit department needed IT competence and auditing competence to confirm internal control in information systems. Therefore, the internal audit competence included IT competence and auditing competence which were measured by education, license and training. Financial reporting quality was measured by abnormal accruals. The primary research findings i

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ZHAN, JUN-CHENG, and 詹竣丞. "Audit committee, Institutional investors and Financial reporting quality." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/15125480586122772354.

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碩士<br>國立東華大學<br>會計與財務碩士學位學程<br>104<br>Recent corporate scandal have triggered a crisis of confidence in the reliability and integrity of financial reports. The role of the audit committee (AC) and the institutional investors in corporate governance are the subject of increasing public and regulatory interest. This study focuses on the AC’s characteristics, including the size, meeting times, the average attendance rate and so on will affect the corporate managers’ earning management behavior or not. Besides, this study investigates the relationship between institutional investors, and managers’

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Feng, Zhuoan. "Essays on financial reporting quality and auditor attributes." Thesis, 2018. http://hdl.handle.net/10453/133190.

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University of Technology Sydney. Faculty of Business.<br>This dissertation consists of three stand-alone essays in the areas of financial reporting quality and auditor attributes. The first essay investigates how test power impacts research relevance and uses earnings management research as the case. I argue that the relevance of accounting research outside of academia is often limited because researchers typically place far greater weight on the relative cost of type I versus type II errors. To illustrate the extent of this problem, I examine the performance of a simple financial ratio-type

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