Log in

Relevant bibliographies by topics / Financial reporting quality (FRQ) / Journal articles

To see the other types of publications on this topic, follow the link: Financial reporting quality (FRQ).

Journal articles on the topic 'Financial reporting quality (FRQ)'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Financial reporting quality (FRQ).'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Alzeban, Abdulaziz. "CAE Remuneration and Financial Reporting Quality." Revista de Contabilidad 24, no. 1 (2021): 90–103. http://dx.doi.org/10.6018/rcsar.367981.

Full text

Abstract:

Remuneración del Director Ejecutivo de la Auditoría y Calidad de la Información Financiera. En este trabajo se explora la relación entre la remuneración fija pagada al Director Ejecutivo de Auditoría (CAE) y la consiguiente calidad de la información financiera (FRQ). Así, se argumenta que una estrategia de remuneración basada en el rendimiento de la empresa es perjudicial para la FRQ, y que cuando el CAE recibe una remuneración fija, hay menos amenazas para la objetividad de la auditoría interna (IA) y, por lo tanto, una mayor FRQ como aproximación a la calidad de los informes financieros. Los

APA, Harvard, Vancouver, ISO, and other styles

2

Mbawuni, Joseph. "Users’ Perception of Financial Reporting Quality in Ghana." Accounting and Finance Research 8, no. 3 (2019): 187. http://dx.doi.org/10.5430/afr.v8n3p187.

Full text

Abstract:

This paper assesses the extent to which top and middle management perceive FRQ of companies in Ghana after the adoption of International Financial Reporting Standards (IFRS). Drawing from the literature, a five-dimension FRQ questionnaire was developed for the study. It was a cross-sectional survey that involved a sample of 500 respondents from top and middle level management across seven industries in Ghana. The findings indicate that, generally top and middle management perceive the qualitative characteristics of FRQ of the Ghanaian companies to be very good. However, Timeliness of FRQ in te

APA, Harvard, Vancouver, ISO, and other styles

3

Shahzad, Faisal, Ijaz Ur Rehman, Sisira Colombage, and Faisal Nawaz. "Financial reporting quality, family ownership, and investment efficiency." Managerial Finance 45, no. 4 (2019): 513–35. http://dx.doi.org/10.1108/mf-02-2018-0081.

Full text

Abstract:

Purpose The purpose of this paper is to empirically investigate the impact of two monitoring mechanisms: family ownership (FO) and financial reporting quality (FRQ) on investment efficiency (IE) over the period of 2007–2014 for listed firms on the Pakistan Stock Exchange. Design/methodology/approach The authors employ two-dimensional pooled OLS cluster at the firm and year level, two-stage least square regression and feasible generalized lease square regression regression methods. Findings The findings suggest that higher FRQ and FO are associated with higher IE. Further, the authors report th

APA, Harvard, Vancouver, ISO, and other styles

4

Johri, Amar. "Examining the Impact of International Financial Reporting Standards Adoption on Financial Reporting Quality of Multinational Companies." International Journal of Financial Studies 12, no. 4 (2024): 96. http://dx.doi.org/10.3390/ijfs12040096.

Full text

Abstract:

This research delves into the influence of adopting international financial reporting standards (IFRSs) on the financial reporting quality (FRQ) of Indian multinational corporations (MNCs). It also investigates the moderating impact of the internal control system (ICS) on the relationship between IFRSs and FRQ. The data collection involves a survey using a previously validated and adjusted scale from earlier studies. A sample of 512 participants is selected through purposive sampling methods. The analysis employs partial least square structural equation modelling (PLS-SEM) to validate the data

APA, Harvard, Vancouver, ISO, and other styles

5

Hung, Dau Hoang, Vu Thi Thanh Binh, Dang Ngoc Hung, Hoang Thị Viet Ha, Nguyen Viet Ha, and Vu Thi Thuy Van. "Financial reporting quality and its determinants: A machine learning approach." International Journal of Applied Economics, Finance and Accounting 16, no. 1 (2023): 1–9. http://dx.doi.org/10.33094/ijaefa.v16i1.863.

Full text

Abstract:

The high-quality of financial reporting provides suitable information for economic decision-making of the country whilst, the low quality of financial reporting causes a serious impact on the economy. This research aims to classify financial reporting quality (FRQ) as well as determines the drivers of FRQ. This study uses a panel dataset from 2014 to 2020 that is collected from the Vietnamese listed companies. The study applies machine learning algorithms to classify and assess FRQ of non-financial companies on the Vietnamese stock exchange. New contribution considers the FRQ, on the auditor's

APA, Harvard, Vancouver, ISO, and other styles

6

Rakhman, Fuad, and Singgih Wijayana. "Determinants of Financial Reporting Quality in the Public Sector: Evidence from Indonesia." International Journal of Accounting 54, no. 03 (2019): 1950009. http://dx.doi.org/10.1142/s1094406019500094.

Full text

Abstract:

Most studies addressing the issue of financial reporting quality (FRQ) focus on corporations. This study investigates the determinants of FRQ in the public sector. We use the type of audit opinion as a proxy for reporting quality, with an unqualified opinion representing the best reporting quality while a disclaimer of opinion represents the worst quality. Using manually collected data from 3018 financial reports of local governments in Indonesia from 2008 to 2014, we find that a high proportion of capital expenditures in the total budget is associated with low FRQ. Further, we find that large

APA, Harvard, Vancouver, ISO, and other styles

7

Amenaghawon, Odia Honesty, Gbenga Ekundayo, Festus Odhigu, and Mary Josiah. "Nexus Between Corporate Social Responsibility, Environmental Disclosure and Financial Reporting Quality Among Listed Firms in Nigeria." International Journal of Financial Research 12, no. 2 (2021): 93. http://dx.doi.org/10.5430/ijfr.v12n2p93.

Full text

Abstract:

This paper seeks to provide a novel approach and insight into the synergies between corporate social responsibility (CSR), environmental disclosure (ED) and financial reporting quality (FRQ) which is emerging and changing rapidly. The study examined the nexus between corporate social responsibility (CSR), environmental disclosure (ED) and financial reporting quality (FRQ) among corporate entities listed on the Nigeria Stock Exchange (NSE). Data were collected from a sample of 169 listed firms in Nigeria. The research used a panel data set comprising of 624 firm year observations spanning the p

APA, Harvard, Vancouver, ISO, and other styles

8

Amenaghawon, Odia Honesty, Gbenga Ekundayo, Festus Odhigu, and Mary Josiah. "Nexus Between Corporate Social Responsibility, Environmental Disclosure and Financial Reporting Quality Among Listed Firms in Nigeria." International Journal of Financial Research 12, no. 2 (2021): 93. http://dx.doi.org/10.5430/ijfr.v12n2p93.

Full text

Abstract:

This paper seeks to provide a novel approach and insight into the synergies between corporate social responsibility (CSR), environmental disclosure (ED) and financial reporting quality (FRQ) which is emerging and changing rapidly. The study examined the nexus between corporate social responsibility (CSR), environmental disclosure (ED) and financial reporting quality (FRQ) among corporate entities listed on the Nigeria Stock Exchange (NSE). Data were collected from a sample of 169 listed firms in Nigeria. The research used a panel data set comprising of 624 firm year observations spanning the p

APA, Harvard, Vancouver, ISO, and other styles

9

Phuong, Nguyen Thi Thanh, and Dang Ngoc Hung. "Board of Directors and Financial Reporting Quality in Vietnam Listed Companies." International Journal of Financial Research 11, no. 4 (2020): 296. http://dx.doi.org/10.5430/ijfr.v11n4p296.

Full text

Abstract:

This article studies the impact of the Board of Directors (BOD) on financial reporting quality (FRQ) in Vietnam listed companies. The research uses FEM, REM and GLS regression models, data collected at energy enterprises listed on the stock market in Vietnam from 2010 - 2018, with 2162 observations. The research results have found that the BOD size, BOD independence, BOD chairperson cum CEO has a positive impact on FRQ while BOD meeting frequency has a negative impact on FRQ. In addition, the audit quality, the ratio of liabilities has a positive impact on FRQ while company size has a negative

APA, Harvard, Vancouver, ISO, and other styles

10

Bushee, Brian J., Theodore H. Goodman, and Shyam V. Sunder. "Financial Reporting Quality, Investment Horizon, and Institutional Investor Trading Strategies." Accounting Review 94, no. 3 (2018): 87–112. http://dx.doi.org/10.2308/accr-52202.

Full text

Abstract:

ABSTRACT This paper provides evidence that financial reporting quality (FRQ) influences the holding costs of trading strategies. While prior research has focused on the benefits of investment strategies based on poor FRQ (i.e., larger returns due to a greater amount of private information), we examine whether poor FRQ imposes greater holding costs on certain trading strategies. We show that poor FRQ motivates sophisticated investors with short-term horizons to tilt their portfolios away from value stocks, whose returns are contingent on investors revising their beliefs about firm fundamental v

APA, Harvard, Vancouver, ISO, and other styles

11

Khoa, To Le Nguyen. "OWNERSHIP STRUCTURE, FINANCIAL REPORTING QUALITY AND THE ROLE OF AUDIT QUALITY: AN EMPIRICAL STUDY IN VIETNAM." Economics, Finance and Management Review, no. 2(18) (June 30, 2024): 24–35. http://dx.doi.org/10.36690/2674-5208-2024-2-24-35.

Full text

Abstract:

The issues of ownership structure, audit quality, earnings management, and financial reporting quality have garnered increased attention from the public, professionals, and other stakeholders, especially following numerous corporate scandals in Vietnam. Ownership structure is crucial in enhancing financial reporting quality (FRQ) by serving as an effective internal control mechanism. This study explores how different types of ownership affect FRQ and the role of audit quality. Previous literature has investigated the relationships between ownership types, audit quality, and FRQ. This study aim

APA, Harvard, Vancouver, ISO, and other styles

12

Peyravan, Leila. "Financial Reporting Quality and Dual-Holding of Debt and Equity." Accounting Review 95, no. 5 (2019): 351–71. http://dx.doi.org/10.2308/accr-52661.

Full text

Abstract:

ABSTRACT I investigate whether the financial reporting quality (FRQ) of a firm influences the propensity of institutional investors to simultaneously hold the firm's debt and equity (dual-holding). I predict that the underlying reason for institutional dual-holding is access to the better information that is available to lenders in firms with low FRQ. Accordingly, I find that dual-holders are more likely to participate in firms with low FRQ. Additionally, I predict and find that dual-holders trade on the additional information received from borrowers. I find that dual-holders achieve excess re

APA, Harvard, Vancouver, ISO, and other styles

13

Alzeban, Abdulaziz. "Influence of internal audit reporting line and implementing internal audit recommendations on financial reporting quality." Meditari Accountancy Research 28, no. 1 (2019): 26–50. http://dx.doi.org/10.1108/medar-12-2018-0409.

Full text

Abstract:

Purpose This study aims to explore the influence of internal audit (IA) reporting lines and the implementation of IA recommendations (IMPLEMENT) on financial reporting quality (FRQ). Design/methodology/approach Data were obtained from the annual reports of 201 UK listed companies, and also from survey questionnaires completed by the chief audit executives working within those companies. Two measures are used as proxies of FRQ: abnormal accruals and accrual quality. Findings Findings indicate that when IA reports directly to the audit committee (AC), there is a significant positive influence up

APA, Harvard, Vancouver, ISO, and other styles

14

Rajpurohit, Punita, and Parag Rajkumar Rijwani. "Ownership structure and financial reporting quality: Moderating role of regulation." Corporate Ownership and Control 21, no. 2 (2024): 178–89. http://dx.doi.org/10.22495/cocv21i2art14.

Full text

Abstract:

This study examines how ownership structure (OS) affects the financial reporting quality (FRQ) of listed firms in India. It also investigates whether the interaction of firm-level governance (business group) and country-level governance (Companies Act, 2013) yields optimal outcomes. This study examines FRQ measured using accruals and real earnings management (AEM and REM). Higher earnings management lowers FRQ and vice-versa. Firms affiliated with business groups are likelier to choose real over accruals earnings management. They trade off accruals and real earnings management to expropriate m

APA, Harvard, Vancouver, ISO, and other styles

15

Himanshu, Jatinder P. Singh, and Ashwani Kumar. "Prioritizing and Establishing Cause and Effect Relationships Among Financial Reporting Quality Metrics." Vision: The Journal of Business Perspective 24, no. 3 (2020): 330–44. http://dx.doi.org/10.1177/0972262920925600.

Full text

Abstract:

Despite the widespread use of financial reporting quality (FRQ) metrics, the literature provides little evidence regarding the prominence and causal relationships among them. The article provides empirical evidence on prioritizing FRQ metrics and examining the causal relationships among them. Through extensive literature review and expert inputs, 12 FRQ metrics were finalized and analysed using the Decision-Making Trial and Evaluation Laboratory (DEMATEL) method. India, a developing country, was selected for empirical study. Empirical results indicate that opinion in auditors’ report is the mo

APA, Harvard, Vancouver, ISO, and other styles

16

Chen, Feng, Ole-Kristian Hope, Qingyuan Li, and Xin Wang. "Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets." Accounting Review 86, no. 4 (2011): 1255–88. http://dx.doi.org/10.2308/accr-10040.

Full text

Abstract:

ABSTRACT Prior research shows that financial reporting quality (FRQ) is positively related to investment efficiency for large U.S. publicly traded companies. We examine the role of FRQ in private firms from emerging markets, a setting in which extant research suggests that FRQ would be less conducive to the mitigation of investment inefficiencies. Earlier studies show that private firms have lower FRQ, presumably because of lower market demand for public information. Prior research also shows that FRQ is lower in countries with low investor protection, bank-oriented financial systems, and stro

APA, Harvard, Vancouver, ISO, and other styles

17

Mbawuni, Joseph. "Assessing Financial Reporting Quality of Listed Companies in Developing Countries: Evidence from Ghana." International Journal of Economics and Finance 11, no. 9 (2019): 29. http://dx.doi.org/10.5539/ijef.v11n9p29.

Full text

Abstract:

The adoption of International Financial Reporting Standards (IFRS) in Ghana is expected to improve the quality of financial reporting among companies in Ghana. This paper assesses the extent to which financial reports of companies listed on the Ghana Stock Exchange (GSE) meet financial reporting quality (FRQ) dimensions of IFRS. It was a descriptive study that employed two experienced professional chartered accountants who practice as independent auditors to use FRQ criteria to assess financial reports of 20 purposively selected companies listed on GSE for 2012 and 2013. Given the high inter-r

APA, Harvard, Vancouver, ISO, and other styles

18

Garven, Sarah A., Amanda W. Beck, and Linda M. Parsons. "Are Audit-Related Factors Associated with Financial Reporting Quality in Nonprofit Organizations?" AUDITING: A Journal of Practice & Theory 37, no. 1 (2017): 49–68. http://dx.doi.org/10.2308/ajpt-51819.

Full text

Abstract:

SUMMARY We examine the effects of several audit-related factors on nonprofit financial reporting quality (FRQ). Using four different measures of FRQ, we demonstrate that the findings of nonprofit accounting research might be sensitive to the choice of FRQ proxy. Nonetheless, we consistently find that specialist auditors and unexplained audit fees have a significant positive effect on FRQ in nonprofit organizations. Interestingly, we observe changes to FRQ in the period after the Sarbanes-Oxley Act of 2002, despite the fact that the legislation does not apply to nonprofit audits. In fact, the r

APA, Harvard, Vancouver, ISO, and other styles

19

Sirembe, Ndivhuwo, Vusani Moyo, and Emmanuel Kojo Oseifuah. "International Financial Reporting Standards for Small and Medium-sized Enterprises and the quality of financial reporting: South African Perspective." International Journal of Research in Business and Social Science (2147- 4478) 14, no. 1 (2025): 27–36. https://doi.org/10.20525/ijrbs.v14i1.3860.

Full text

Abstract:

Small and Medium-sized Enterprises (SMEs) are essential to the South African economy. The corporations Act of South Africa (71 of 2008) mandates that corporations adhere to either complete International Financial Reporting Standards (IFRS) or IFRS for Small and Medium-sized Entities (SMEs). The International Accounting Standards Board (IASB) established IFRS for SMEs in 2009 as an alternative framework for qualifying firms, providing an option in lieu of the comprehensive IFRS standards. Notwithstanding its deployment, the impact of IFRS for SMEs on financial reporting quality (FRQ) in South A

APA, Harvard, Vancouver, ISO, and other styles

20

Hope, Ole-Kristian, Wayne B. Thomas, and Dushyantkumar Vyas. "Financial Reporting Quality of U.S. Private and Public Firms." Accounting Review 88, no. 5 (2013): 1715–42. http://dx.doi.org/10.2308/accr-50494.

Full text

Abstract:

ABSTRACT: Using a new database that contains accounting data for a large sample of U.S. private firms, we provide an investigation of financial reporting quality (FRQ) of U.S. private versus public firms. We find that in general public firms have higher accrual quality and are more conservative. The results are consistent with public firms' reporting reflecting greater demand for financial information. However, these reporting qualities of public firms are mitigated or eliminated in settings where public firms are more likely to manage earnings or face reduced demand for their financial inform

APA, Harvard, Vancouver, ISO, and other styles

21

Alqatamin, Dana A., and Rateb Mohammad Alqatamin. "Audit committee characteristics and financial reporting quality: Evidence from the emerging market." Risk Governance and Control: Financial Markets and Institutions 14, no. 3 (2024): 86–95. http://dx.doi.org/10.22495/rgcv14i3p9.

Full text

Abstract:

This paper seeks to provide empirical evidence regarding the effect of audit committee (AC) characteristics on the financial reporting quality (FRQ) in the Jordanian context. The sample was selected from nonfinancial Jordanian companies during 2016 and 2023. This specified period permits for the study of tendencies and altertions throughout time (Callahan & Soileau, 2017). This study used panel regression analysis and the random effect method to achieve the study aim. The study found a positive and significant relationship between audit size, gender diversity, independence, number of audit

APA, Harvard, Vancouver, ISO, and other styles

22

Elliott, W. Brooke, Kirsten Fanning, and Mark E. Peecher. "Do Investors Value Higher Financial Reporting Quality, and Can Expanded Audit Reports Unlock This Value?" Accounting Review 95, no. 2 (2019): 141–65. http://dx.doi.org/10.2308/accr-52508.

Full text

Abstract:

ABSTRACT We present new theory and experimental findings indicating that investors ascribe value to firms that use higher financial reporting quality (FRQ), controlling for the influence of higher FRQ on their estimates of these firms' fundamental value. To guide our investigation, we draw on the cooperation literature in accounting, finance, and psychology. We identify expanded audit reports, particularly auditor commentary, as a mechanism that credibly communicates whether a firm uses higher FRQ. Auditor commentary increases investors' willingness to pay (WTP) more for shares of a firm using

APA, Harvard, Vancouver, ISO, and other styles

23

Ayagi, Sunusi Ridwan, and Muhammad Salisu. "Financial Reporting Quality and Information Asymmetry: A Review of Empirical Literature." FUDMA Journal of Accounting and Finance Research [FUJAFR] 1, no. 3 (2023): 19–29. http://dx.doi.org/10.33003/fujafr-2023.v1i3.51.19-29.

Full text

Abstract:

This paper reviewed empirical works conducted and published from 2008 to 2013 regarding impact of financial reporting quality on information asymmetry as implied by signaling theory. An integrative/critical review approach was used. Findings of the paper are that despite being mixed and varied, the results obtained by most of the studies carried out are in agreement with signaling argument, that is, sending high quality financial information (FRQ) trims down the level of information asymmetry between corporate firms and financial statements users. Also, in line with the summary of major findin

APA, Harvard, Vancouver, ISO, and other styles

24

Rashid, Md Mamunur. "Financial reporting quality and share price movement-evidence from listed companies in Bangladesh." Journal of Financial Reporting and Accounting 18, no. 3 (2020): 425–58. http://dx.doi.org/10.1108/jfra-01-2019-0019.

Full text

Abstract:

Purpose The purpose of this study is to examine the effect of financial reporting quality (FRQ) on share price movement (SPM) of listed companies in an emerging and developing economy – Bangladesh. Design/methodology/approach The study analyzed 296 annual reports for the year 2015 and 2016 in examining the effect of FRQ on SPM. Ordinary least squares (OLS) regression model is used to examine the hypothesized relationship among the variables. A modified version of Lang et al. (2003) has been adopted in measuring the SPM. FRQ is measured using the qualitative characteristics approach as defined

APA, Harvard, Vancouver, ISO, and other styles

25

Safari Gerayli, Mehdi, Yasser Rezaei Pitenoei, and Ahmad Abdollahi. "Do audit committee characteristics improve financial reporting quality in emerging markets? Evidence from Iran." Asian Review of Accounting 29, no. 2 (2021): 251–67. http://dx.doi.org/10.1108/ara-10-2020-0155.

Full text

Abstract:

PurposeThe purpose of this study is to investigate the association between certain audit committee characteristics like independence and financial expertise with financial reporting quality (FRQ) of the firms listed on the Tehran Stock Exchange (TSE).Design/methodology/approachThe sample includes the 558 firm-year observations from companies listed on the TSE during the years 2012–2017, and the study’s hypotheses were tested using multivariate regression model based on panel data.FindingsThe authors find that audit committee independence has no significant effect on corporate FRQ, whereas audi

APA, Harvard, Vancouver, ISO, and other styles

26

Djordjevic, Milica, Bojana Novićević Čečević, and Marjan Mirčevski. "FACTORS AFFECTING FINANCIAL REPORTING QUALITY IN AGRICULTURAL COMPANIES IN THE REPUBLIC OF SERBIA." Ekonomika poljoprivrede 71, no. 3 (2024): 1033–50. http://dx.doi.org/10.59267/ekopolj24031033d.

Full text

Abstract:

The research objective is to establish the factors that influence financial reporting quality (FRQ) in agricultural companies in the Republic of Serbia. Based on a sample of 99 large and medium-sized companies in this sector (86.09% of the total population), and following the analysis of 2018-2022 financial statements and auditor’s reports, we examine the conditionality of earnings management (EM) as a FRQ determinant at enterprise level. In order to achieve the defined objective, we apply statistical methods, i.e. correlation and multiple linear regression. The research results indicate that

APA, Harvard, Vancouver, ISO, and other styles

27

Li, Zhewen, Konstantinos A. Athanasiadis, Michail I. Fygkioris, and Dimitrios N. Koufopoulos. "Financial Reporting Quality, CEO Age, and Investment Efficiency: Evidence from the U.S. Market." New Challenges in Accounting and Finance 11 (July 9, 2024): 29–53. https://doi.org/10.32038/NCAF.2024.11.03.

Full text

Abstract:

Financial Reporting Quality (FRQ) is crucial for the accurate representation of a company’s financial performance and position. Corporate documentation, such as annual reports, is used by managers to enhance their investment decisions. Better reporting could improve the investment decisions of managers, thus improving the Investment Efficiency (IE) of the company, avoiding both overinvestment and underinvestment. This study examines the impact of financial reporting quality on the firms' investment efficiency using accounting and stock data for U.S. listed firms from 2010 to 2022. The da

APA, Harvard, Vancouver, ISO, and other styles

28

Pangaribuan, Hisar, Muhammad Saddam, and Wing Wahyu Winarno. "Leveraging Digital Accounting and Digital Taxation: Enhancing Financial Reporting Quality." Kontigensi : Jurnal Ilmiah Manajemen 13, no. 1 (2025): 324–45. https://doi.org/10.56457/jimk.v13i1.790.

Full text

Abstract:

By integrating advanced software and cloud-based solutions, digital accounting (DA) and digital taxation (DT) have transformed traditional accounting and tax practices. This research looks into the effects of DA and DT on financial reporting quality (FRQ) and tax compliance (TC) among Indonesian SMEs. The research employs a survey methodology, collecting data from 207 accountants and managers in Indonesian SMEs. Using Smart PLS for analysis, the study validates the constructs and tests the hypotheses. The results indicate that DA significantly enhances FRQ and directly improves TC, while DT po

APA, Harvard, Vancouver, ISO, and other styles

29

Rashid, Md Mamunur. "Presence of professional accountant in the top management team and financial reporting quality." Journal of Accounting & Organizational Change 16, no. 2 (2020): 237–57. http://dx.doi.org/10.1108/jaoc-12-2018-0135.

Full text

Abstract:

Purpose The purpose of this study is to examine the effect of the presence of professional accountants in the top management team (TMT) on financial reporting quality (FRQ) in public limited companies using the context of Bangladesh, which is an emerging economy. Design/methodology/approach This study adopts a modified version of Beest et al.’s (2009) FRQ index to measure the quality of information published in 351 annual reports of listed companies in Bangladesh. It also uses a qualitative characteristics approach to measure the quality of financial reporting, as defined by the International

APA, Harvard, Vancouver, ISO, and other styles

30

Syentia, Likanopa, and Dwi Fuji Wahyuni. "Financial Reporting Quality, Pengungkapan Corporate Social Responsibility (CSR), dan Efisiensi Investasi." INVEST : Jurnal Inovasi Bisnis dan Akuntansi 2, no. 2 (2021): 149–63. http://dx.doi.org/10.55583/invest.v2i2.183.

Full text

Abstract:

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kualitas pelaporan keuangan dan pengungkapan CSR terhadap efisiensi investasi, serta pengaruh pengungkapan CSR terhadap efisiensi investasi ketika FRQ dibagi menjadi dua situasi (FRQ tinggi dan FRQ rendah). Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2015-2017, kecuali sektor keuangan. Sampel akhir dalam penelitian ini sebanyak 468 perusahaan yang diperoleh dengan menggunakan metode purposive sampling. Analisis data menggunakan regresi data panel dan korelasi Kendall Tau. Hasi

APA, Harvard, Vancouver, ISO, and other styles

31

Li, Zhewen, Konstantinos A. Athanasiadis, Michail Fygkioris, and Dimitrios N. Koufopoulos. "Financial Reporting Quality, CEO Age, and Investment Efficiency: Evidence from the U.S. Market." New Challenges in Accounting and Finance 11 (August 2024): 29–53. https://doi.org/10.32038/ncaf.2024.11.03.

Full text

Abstract:

Financial Reporting Quality (FRQ) is crucial for the accurate representation of a company’s financial performance and position. Corporate documentation, such as annual reports, is used by managers to enhance their investment decisions. Better reporting could improve the investment decisions of managers, thus improving the Investment Efficiency (IE) of the company, avoiding both overinvestment and underinvestment. This study examines the impact of financial reporting quality on the firms' investment efficiency using accounting and stock data for U.S. listed firms from 2010 to 2022. The data wer

APA, Harvard, Vancouver, ISO, and other styles

32

Hong, Nguyen Thi Phuong. "Factors affecting the financial reporting quality in commercial banks: Evidence in Vietnam." International Journal of Applied Economics, Finance and Accounting 19, no. 2 (2024): 271–83. http://dx.doi.org/10.33094/ijaefa.v19i2.1699.

Full text

Abstract:

The research aims to investigate the factors affecting the financial reporting quality (FRQ) of Vietnam’s commercial banks. These factors include board size, board independence, bank size, operating time, and the bank’s profit. The data for this study were collected from financial reports and annual reports of Vietnamese joint-stock commercial banks for the period 2019-2022. The author made a comparison of 3 models-Pooled Ordinary Least Square (Pooled OLS), Rem Effects Model (REM), and Fixed Effects Model (FEM) to select the best model. The results indicated that FEM was the most appropriate m

APA, Harvard, Vancouver, ISO, and other styles

33

Al Frijat, Yaser Saleh. "Does the adoption of extensible business reporting language impact the quality of financial reporting? The mediating role of the e-disclosure system." Business: Theory and Practice 25, no. 2 (2024): 535–47. http://dx.doi.org/10.3846/btp.2024.18652.

Full text

Abstract:

The study aimed to demonstrate the mediating role of the e-disclosure system (E-DS) in the relationship between the extensible business reporting language (XBRL) and the quality of financial reporting (FRQ), for the Jordanian companies listed at the Amman Stock Exchange (ASE). This study uses AMOS to perform structural equation modelling to analyze the data; survey data was gathered from 284 respondents working across various industries and sectors listed at the ASE; 229 usable responses were received. This study finds that XBRL is positively associated with the FRQ. Further, it is found that

APA, Harvard, Vancouver, ISO, and other styles

34

Alzeban, Abdulaziz. "An examination of the impact of compliance with internal audit standards on financial reporting quality." Journal of Financial Reporting and Accounting 17, no. 3 (2019): 498–518. http://dx.doi.org/10.1108/jfra-09-2018-0085.

Full text

Abstract:

Purpose The purpose of this study is to explore the impact of internal audit (IA) compliance with the International Standards for the Professional Practice of Internal Auditing (ISPPIA) on financial reporting quality (FRQ). Design/methodology/approach Data were gathered from 142 chief audit executive from Saudi listed companies, and also from the annual reports of the participating companies. Two proxies are used to measure FRQ, namely, discretionary accruals and accruals quality. Findings The findings reveal that companies demonstrating higher IA compliance with standards have better FRQ. The

APA, Harvard, Vancouver, ISO, and other styles

35

Şeker, Yasin, and Evren Dilek Şengür. "The Impact of Environmental, Social, and Governance (ESG) Performance on Financial Reporting Quality: International Evidence." Ekonomika 100, no. 2 (2021): 190–212. http://dx.doi.org/10.15388/ekon.2021.100.2.9.

Full text

Abstract:

This study investigates the relationship between environmental, social, and governance (ESG) performance and financial reporting quality (FRQ) through the use of data from Datastream, Refinitive Eikon and ASSET4 databases. The initial sample of the study covers all available firms in ASSET4. After eliminating firms with missing data, the final sample of the study consists of 16,072 firm-year observations from 35 countries, covering the years from 2010 to 2017. Several FRQ proxies and firms’ ESG performance indicators are used in the study. The panel regression findings reveal that firms’ ESG p

APA, Harvard, Vancouver, ISO, and other styles

36

Alzeban, Abdulaziz. "CEO INVOLVEMENT IN SELECTING CAE, INTERNAL AUDIT COMPETENCY AND INDEPENDENCE, AND FINANCIAL REPORTING QUALITY." Journal of Business Economics and Management 19, no. 3 (2018): 456–73. http://dx.doi.org/10.3846/jbem.2018.6264.

Full text

Abstract:

The purpose of this study is to explore the argument that Chief Executive Officer (CEO) involvement in the appointment of the Chief Auditing Executive (CAE) is detrimental to efforts to achieve good financial reporting quality (FRQ). The study is original in that to date, this precise link has not been investigated. Data are obtained via survey and annual reports relating to 307 UK companies listed on the London Stock Exchange, and the working capital and discretionary accruals are used as proxies for financial reporting quality. The findings support the contention that the benefits to FRQ of

APA, Harvard, Vancouver, ISO, and other styles

37

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

38

Shahzad, Faisal, Ijaz Ur Rehman, Waqas Hanif, Ghazanfar Ali Asim, and Mushahid Hussain Baig. "The influence of financial reporting quality and audit quality on investment efficiency." International Journal of Accounting & Information Management 27, no. 4 (2019): 600–614. http://dx.doi.org/10.1108/ijaim-08-2018-0097.

Full text

Abstract:

Purpose This study aims to empirically investigate the effect of financial reporting quality (FRQ) and audit quality (AQ) on the investment efficiency (IE) for the firms listed on the Pakistan Stock Exchange during the period 2007-2014. Design/methodology The authors use pooled ordinary least squares (OLS) regression which cluster at the firm and year level to test the hypotheses. For sensitivity check, the authors also account for reverse causality and cross-sectional dependence by using the GMM and FGLS regression methods. Furthermore, the authors built their theoretical arguments based on a

APA, Harvard, Vancouver, ISO, and other styles

39

Tarighi, Hossein, Zeynab Nourbakhsh Hosseiny, Mohammad Reza Abbaszadeh, Grzegorz Zimon, and Darya Haghighat. "How Do Financial Distress Risk and Related Party Transactions Affect Financial Reporting Quality? Empirical Evidence from Iran." Risks 10, no. 3 (2022): 46. http://dx.doi.org/10.3390/risks10030046.

Full text

Abstract:

The paper aims to investigate the effects of financial distress risk (FDR) and related party transactions (RPT) on financial reporting quality (FRQ) in an emerging market called Iran. In this study, the ordinary least squares regression (OLS) method is employed to test the hypotheses; moreover, Jones’ discretionary accruals model is used to assess the financial reporting quality (FRQ). The results show financially distressed companies have a lower financial reporting quality because they try to mislead other stakeholders about the corporate actual performance to attract more investors and lend

APA, Harvard, Vancouver, ISO, and other styles

40

Costa, Magali, Inês Lisboa, and Ana Gameiro. "Is the Financial Report Quality Important in the Default Prediction? SME Portuguese Construction Sector Evidence." Risks 10, no. 5 (2022): 98. http://dx.doi.org/10.3390/risks10050098.

Full text

Abstract:

This work analyses whether financial information quality is relevant to explaining firms’ probability of default. A financial default prediction model for SMEs (Small and Medium Enterprises) is presented, which includes not only traditional measures but also financial reporting quality (FRQ) measures. FRQ influences the decision-making due to its impact on financial information, which has repercussions on the accounting ratios’ informativeness. A panel data of 1560 Portuguese SMEs in the construction sector, from 2012 to 2018, is analysed. First, firms are classified as default or compliant us

APA, Harvard, Vancouver, ISO, and other styles

41

Alawaqleh, Qasim Ahmad, and Nashat Almasri. "The Impact of Audit Committee Performance and Composition on Financial Reporting Quality in Jordan." International Journal of Financial Research 12, no. 3 (2021): 55. http://dx.doi.org/10.5430/ijfr.v12n3p55.

Full text

Abstract:

The corporate governance literature indicates efforts to investigate the role of the audit committee (AC) in improving the financial reporting quality (FRQ) after the emergence of financial scandals in many countries in the world, inclusive Jordan. To date, empirical findings are inconclusive enough to address all audit committee characteristics regarding its competency and responsibilities by employing a questionnaire to collect data about this relationship. Thus, this study measures the correlation between AC (performance and composition) and FRQ of manufacturing corporations registered on t

APA, Harvard, Vancouver, ISO, and other styles

42

Alawaqleh, Qasim Ahmad, and Nashat Almasri. "The Impact of Audit Committee Performance and Composition on Financial Reporting Quality in Jordan." International Journal of Financial Research 12, no. 3 (2021): 55. http://dx.doi.org/10.5430/ijfr.v12n3p55.

Full text

Abstract:

The corporate governance literature indicates efforts to investigate the role of the audit committee (AC) in improving the financial reporting quality (FRQ) after the emergence of financial scandals in many countries in the world, inclusive Jordan. To date, empirical findings are inconclusive enough to address all audit committee characteristics regarding its competency and responsibilities by employing a questionnaire to collect data about this relationship. Thus, this study measures the correlation between AC (performance and composition) and FRQ of manufacturing corporations registered on t

APA, Harvard, Vancouver, ISO, and other styles

43

Lutfi, Abdalwali, Saleh Zaid Alkilani, Mohamed Saad, et al. "The Influence of Audit Committee Chair Characteristics on Financial Reporting Quality." Journal of Risk and Financial Management 15, no. 12 (2022): 563. http://dx.doi.org/10.3390/jrfm15120563.

Full text

Abstract:

This study examines the extent to which the characteristics of the audit committee chair enhance the quality of financial reports and reduce the possibility for companies to receive a modified audit opinion (MAO) from an external auditor. We apply logistic regression to investigate the influence of Audit Committee Chair (ACC) characteristics on the FRQ (FRQ), for a sample of 460 firm-year observations (service and industrial company listed) on the Amman stock exchange for the years 2017–2020. This study uses the MAO as a proxy for Financial Reporting Quality (FRQ). The results of this study co

APA, Harvard, Vancouver, ISO, and other styles

44

Aljinović Barać, Željana, and Mario Bilić. "The effects of company characteristics on financial reporting quality – the application of the machine learning technique." Ekonomski vjesnik 34, no. 1 (2021): 57–72. http://dx.doi.org/10.51680/ev.34.1.5.

Full text

Abstract:

Purpose: The paper aims to determine the level of financial reporting quality (FRQ) in listed companies in Croatia, as an example of a macro-based accounting system with an underdeveloped capital market, and identify company characteristics that affect it. The paper systematizes the existing key knowledge of FRQ. Furthermore, it critically analyses the principles and direction of influence of various qualitative and quantitative as well as financial and non-financial characteristics of a company. Methodology: The empirical analyses involve joint testing of the machine learning technique (MLT)

APA, Harvard, Vancouver, ISO, and other styles

45

Adeyemo, Kabiru Aderemi, and Jadesola Abiodun Adepoju. "Dynamic Relationship between Environmental Disclosure, Financial Report Quality and Financial Performance of Companies." AFAR Multidisciplinary Journal of Social Sciences (MJSS) 4, no. 1 & 2 (2024): 140–59. https://doi.org/10.5281/zenodo.14822775.

Full text

Abstract:

The study is set to identify the dynamic relationship among environmental disclosure, financial report quality and financial performance of companies. The research employed the ex-post facto research design. The population of the study consist of all the 43 manufacturing companies on the Nigerian stock exchange. The study used secondary data which was extracted from the annual reports and account of the manufacturing companies for the years covered by the study. The multiple regression technique was used to analysed data. The results showed that Environmental Disc

APA, Harvard, Vancouver, ISO, and other styles

46

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

47

Talabi, Amos Olatunbosun, Fauziah Md Taib, and Dayana Binti Jalaludin. "Corporate Governance, Ownership and Control Structure and Financial Reporting Quality: A Comparative Study of South African and Nigerian Companies." International Journal of Economics and Financial Issues 15, no. 4 (2025): 259–72. https://doi.org/10.32479/ijefi.19212.

Full text

Abstract:

This study investigates the influence of corporate governance, ownership and control structure on financial reporting quality (FRQ) in South African and Nigerian companies. The research employed three accrual-based models to analyze financial reporting quality (FRQ) for a sample of 150 companies selected based on market capitalization, including 75 firms from South Africa and 75 from Nigeria, from 2014 to 2023. The study found that corporate governance and the mix of ownership and control structures had a lesser influence on FRQ in Nigerian firms than in South African ones, which is useful inf

APA, Harvard, Vancouver, ISO, and other styles

48

NT, Amarasekara, and Hewage YM. "AN EMPIRICAL STUDY ON CORPORATE GOVERNANCE AND FINANCIAL REPORTING QUALITY? EVIDENCE FROM LISTED ENTITIES IN SRI LANKA." JOURNAL OF RISK AND FINANCIAL STUDIES 3, no. 1 (2022): 55–79. http://dx.doi.org/10.47509/jrfs.2022.v03i01.03.

Full text

Abstract:

The concept of Corporate Governance (CG) has become a contemporary focus in both accounting and finance arenas .This plays a vital role, especially in the process of assuring financial reporting quality (FRQ). The purpose of this paper is to investigate the relationship between selected CG characteristics and the level of FRQ in Sri Lanka. The study was carried out using secondary data obtained through published annual reports from 209 companies listed in the Colombo Stock Exchange (CSE) during 2017 to 2020 including 836 firm year observations. Six selected CG characteristics (Board Size, Boar

APA, Harvard, Vancouver, ISO, and other styles

49

Dr., Alagbe E. A., and Yinus S.O. Dr. "Cloud Accounting Practice and Financial Reporting Quality: Lessons from Small and Medium Enterprises (SMEs) In Southwestern Nigeria." INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS 08, no. 04 (2025): 1557–70. https://doi.org/10.5281/zenodo.15173345.

Full text

Abstract:

In the digital age, technological advancements have revolutionized business operations, particularly in the area of financial reporting. Traditional accounting methods, which depend on manual bookkeeping and on-premises software, often encounter inefficiencies that hinder timely and accurate financial reporting. This has prompted the adoption of cloud accounting, which is expected to enhance financial reporting quality by providing real-time data access, automating accounting processes, and improving data security. The move toward cloud-based solutions is driven by the increasing demand for ef

APA, Harvard, Vancouver, ISO, and other styles

50

MOS, Catalin. "Economic Policy Uncertainty, Financial Reporting Quality, and Audit Fees: Examining the Role of Industry Characteristics and International Accounting Standards." Audit Financiar 22, no. 176 (2024): 791–802. http://dx.doi.org/10.20869/auditf/2024/176/029.

Full text

Abstract:

Using a large international sample, the author investigated the effects of economic policy uncertainty (EPU) on financial reporting quality (FRQ) and audit (AF). For this analysis, he used the Baker et al. (2016) EPU index and find a negative association between EPU and FRQ. Furthermore, that this impact was found to be more pronounced for firms operating in sensitive industries and less pronounced for firms that report under the International Financial Reporting Standards (IFRS). However, for firms operating in sensitive industries, reporting under IFRS does not weaken the impact of EPU on FR

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!