Log in

Relevant bibliographies by topics / Public Financial Reporting Quality / Journal articles

To see the other types of publications on this topic, follow the link: Public Financial Reporting Quality.

Journal articles on the topic 'Public Financial Reporting Quality'

Author: Grafiati

Published: 4 June 2025

Last updated: 1 August 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 'Public Financial Reporting Quality.'

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

Ojeh, N. O., and R. C. Eze. "The Impact of International Public Sector Accounting Standards (IPSAS) Adoption on Financial Reporting Quality in the Public Sector." Global Journal of Auditing and Finance 5, no. 1 (2023): 14–27. https://doi.org/10.5281/zenodo.10033595.

Full text

Abstract:

This research investigates the impact of International Public Sector Accounting Standards (IPSAS) adoption on financial reporting quality in the Nigerian public sector. The study aims to examine the perceptions and experiences of Nigerian government officials, accountants, auditors, and financial reporting experts regarding the impact of IPSAS adoption on financial reporting quality. Additionally, it analyzes the changes in financial reporting practices and compliance with IPSAS in the Nigerian public sector following its adoption. The research employs a mixed-method approach, utilizing both s

APA, Harvard, Vancouver, ISO, and other styles

2

Florou, Annita, Serena Morricone, and Peter F. Pope. "Proactive Financial Reporting Enforcement: Audit Fees and Financial Reporting Quality Effects." Accounting Review 95, no. 2 (2019): 167–97. http://dx.doi.org/10.2308/accr-52497.

Full text

Abstract:

ABSTRACT We examine the costs and benefits of proactive financial reporting enforcement by the U.K. Financial Reporting Review Panel. Enforcement scrutiny is selective and varies by sector and over time, yet can be anticipated by auditors and companies. We find evidence that increased enforcement intensity leads to temporary increases in audit fees and more conservative accruals. However, cross-sectional analysis across market segments reveals that audit fees increase primarily in the less-regulated AIM segment, and especially those AIM companies with a higher likelihood of financial distress

APA, Harvard, Vancouver, ISO, and other styles

3

Anuruddha, M.S., and P. Mahanamahewa. "The Influence of Internal Controls on Public Financial Reporting Quality (PFRQ) in Sri Lanka; an Empirical Study." Account and Financial Management Journal 06, no. 07 (2021): 2379–89. https://doi.org/10.47191/afmj/v6i7.02.

Full text

Abstract:

<strong>ABSTRACT: </strong><em>Public financial reporting is accountable to maintain public trust by protecting the accountability, openness, and transparency of public money which leads to the good governance of the country. There were many criticisms over financial reporting quality by various stakeholders of entities across the countries. </em>There is a growing concern over the quality of PFR which determines the level of performing expectations of financial reporting. Assurance of PFR in Sri Lanka has deteriorated and been questioned by legislative authorities and interested parties becau

APA, Harvard, Vancouver, ISO, and other styles

4

Ngoc, Linh Tran. "Factors Affecting the Quality of Financial Statements." American Based Research Journal - ISSN (2304-7151) 10, no. 01 (2021): 258–71. https://doi.org/10.5281/zenodo.4764463.

Full text

Abstract:

<em>The objective of this paper is to review research related to the quality of financial reporting in the private and public sectors, factors affecting the quality of public financial reporting, the role of accounting competence, leadership style to quality financial reporting. From there, the author proposes future research directions</em>

APA, Harvard, Vancouver, ISO, and other styles

5

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

6

Oyetola, Odewusi, Olalere Mayowa David, and Adegbie F.F. "Financial Reporting Quality at Public Universities in Southwest Nigeria." Asian Journal of Economics, Business and Accounting 24, no. 5 (2024): 283–96. http://dx.doi.org/10.9734/ajeba/2024/v24i51310.

Full text

Abstract:

To help investors make timely and cost-effective judgments, financial reporting quality has been a pertinent topic of discussion in the global business community. It assists users in public organizations in selecting the best method for utilizing relevant accounting data. Research in the literature revealed that incidences of fraud and a lack of accountability result in subpar financial reporting, which undermines investor trust and shapes investment choices. Research indicates that a large number of colleges fail to incorporate audit quality into their daily operations in an effort to improve

APA, Harvard, Vancouver, ISO, and other styles

7

Mayadunnege, Senaka Anuruddh, and Prathiba Mahanamahewa Prof. "Influence the Quality of Accounting Information Systems and the Effectiveness of Internal Control on Public Financial Reporting Quality; an Empirical Sturdy." International Journal of Multidisciplinary Research and Analysis 04, no. 02 (2021): 155–67. https://doi.org/10.47191/ijmra/v4-i2-09.

Full text

Abstract:

There is a growing concern over the public financial management practices including financial reporting of governments. People's concern over more productive public resource utilization has flourished. Not only that, transparency, accountability, and openness of public money utilizations have become more common. Financial reporting is a key leading instrument that is able to prove both ideas. The requirement stimulates governments to concern about the quality of financial reporting in the public sector. The government of Sri Lanka has already taken several steps to strengthen their public

APA, Harvard, Vancouver, ISO, and other styles

8

Dibua, Ekene C., Joy N. Ikilidih, and Szhamaki Mohammed. "Impact of International Financial Reporting Standard (IFRS) Adoption on Accounting Quality and Financial Reporting." Journal of Global Interdependence and Economic Sustainability 3, no. 6 (2024): 1–12. https://doi.org/10.5281/zenodo.11575347.

Full text

Abstract:

<em>The adoption of International Financial Reporting Standards (IFRS) has been a significant development in the global financial reporting landscape, with the aim of enhancing the comparability, transparency, and quality of financial information. This study provided a comprehensive review of the existing literature on the impact of IFRS adoption on accounting quality and financial reporting. The study included 500 public listed firms from 6 different African countries. After satisfying the respective pre and post estimation tests, the researcher conducted descriptive analysis, correlation ana

APA, Harvard, Vancouver, ISO, and other styles

9

David, Olalere Mayowa, and Adegbie Folajimi Festus. "Audit Quality and Financial Reporting Quality in Selected Public Universities in South West Nigeria." South Asian Research Journal of Business and Management 5, no. 02 (2023): 46–55. http://dx.doi.org/10.36346/sarjbm.2023.v05i02.001.

Full text

Abstract:

Financial reporting quality has been a relevant discus in the world business to aid investors in making timely and economical decisions. In public enterprises, it helps the users to determine the effective utilization of relevance. Evidence from literatures indicated that poor financial reporting quality as a result of lack of transparent, or lack of accountability and fraud had waned investors’ confidence and investors decisions. Study has it that many universities have not integrated audit quality in their operations for the enhancement of financial reporting quality. Therefore, this study i

APA, Harvard, Vancouver, ISO, and other styles

10

Omoregie, Nosa A. E., and Usifo John Eromosele. "FACTORS AFFECTING FINANCIAL REPORTING QUALITY IN NIGERIA PUBLIC SECTOR." International Journal of Social Science and Economic Research 05, no. 05 (2020): 1172–85. http://dx.doi.org/10.46609/ijsser.2020.v05i05.008.

Full text

APA, Harvard, Vancouver, ISO, and other styles

11

Senaka Anuruddha, Mayadunnege. "Determinants of Public Financial Reporting Quality; A Theoretical Study." Sri Lanka Journal of Development Administration 6, no. 1 (2021): 84. http://dx.doi.org/10.4038/sljda.v6i1.7142.

Full text

APA, Harvard, Vancouver, ISO, and other styles

12

Ha Vo, Thuy, and Hung Tran Ngoc. "Improving financial reporting standards in Vietnam’s public companies: The crucial role of audit committees." Investment Management and Financial Innovations 21, no. 4 (2024): 361–70. http://dx.doi.org/10.21511/imfi.21(4).2024.29.

Full text

Abstract:

Audit committees play a critical role in governance as financial disclosures are scrutinised. This study examines the effects of audit committees on the quality of financial reporting among Vietnamese listed firms, as well as how the efficacy and features of audit committees affect the accuracy, dependability, and transparency of financial reports. The study uses Partial Least Squares Structural Equation Modeling (SmartPLS) to analyse the association between audit committee features and financial report quality using a sample of 259 listed Vietnamese businesses across different industries. Thi

APA, Harvard, Vancouver, ISO, and other styles

13

Sabo, Joel Gusar, Ofili Ugwudioha, and Jim Pam Wayas. "EFFECT OF ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS ON QUALITY OF FINANCIAL REPORTS IN THE PUBLIC SECTOR IN NIGERIA." Journal of Law and Sustainable Development 12, no. 7 (2024): e3772. http://dx.doi.org/10.55908/sdgs.v12i7.3772.

Full text

Abstract:

The adoption of IPSAS aims to enhance the quality and comparability of financial reports in the public sector globally. Despite these objectives, implementing IPSAS in Nigeria has faced significant challenges that may impact the quality of financial reports produced by public sector entities. examine the effect of adopting IPSAS on the quality of financial reports in the Federal Ministry of Finance in Nigeria. Accountability, transparency, relevance, comparability, and full representation are the variables used. The study population comprised accountants, auditors and finance managers in agenc

APA, Harvard, Vancouver, ISO, and other styles

14

Krambia-Kapardis, Maria, Colin Clark, and Anastasios Zopiatis. "Satisfaction gap in public sector financial reporting." Journal of Accounting in Emerging Economies 6, no. 3 (2016): 232–53. http://dx.doi.org/10.1108/jaee-08-2013-0040.

Full text

Abstract:

Purpose – Public information disclosure is a manifestation of transparency and contributes to governance-by-disclosure. Also, better financial reporting can improve the credibility and integrity of public finances and contribute to a better management of public resources. A survey was carried out in Cyprus of users’ of public financial reports concerning an expectation gap about the types of information included in such reports (information needs expectation gap) as well as the quality of such information (information quality satisfaction gap). The paper aims to discuss these issues. Design/me

APA, Harvard, Vancouver, ISO, and other styles

15

Badia, Francesco, Enrico Bracci, and Mouhcine Tallaki. "Quality and Diffusion of Social and Sustainability Reporting in Italian Public Utility Companies." Sustainability 12, no. 11 (2020): 4525. http://dx.doi.org/10.3390/su12114525.

Full text

Abstract:

In recent decades, non-financial reporting has been widely debated in the literature relating to both public and private sectors. Non-financial reporting is used to increase accountability and transparency, and to adapt to external pressures and stakeholder expectations. The focus on external factors, i.e., transparency and stakeholders, has largely precluded research into the quality of non-financial reporting. Nevertheless, the quality and reliability of sustainability reports have been widely questioned in the literature. Non-financial reporting may provide purely symbolic actions to manage

APA, Harvard, Vancouver, ISO, and other styles

16

Nurquran, Pramesari Dinar, and Ardianto Ardianto. "The Way Financial Distress Affects Financial Reporting Delay." Jurnal Manajemen Teori dan Terapan| Journal of Theory and Applied Management 16, no. 1 (2023): 81–94. http://dx.doi.org/10.20473/jmtt.v16i1.41174.

Full text

Abstract:

Objective: Previous studies identified a significant effect of financial distress experienced by a company on the delay in submitting its audited financial report. However, no analysis to identify whether the effect is direct or indirect by decomposing the total effect calculated. This study conducted further analysis aiming to reveal the mechanism of the way financial distress affects financial reporting delay, whether the effect is entirely direct or there is a portion of indirect effect, by decomposing the total effect using the quality of financial report as a mediating factor. Design/Meth

APA, Harvard, Vancouver, ISO, and other styles

17

Zhong, Yu. "Audit Quality and Financial Reporting Quality: Evidence from China." Advances in Economics and Management Research 12, no. 1 (2024): 557. https://doi.org/10.56028/aemr.12.1.557.2024.

Full text

Abstract:

The implementation of effective auditing procedures facilitates the production of superior financial reports. This study examines the impact of high-quality audits on the quality of financial reports, employing data from public sources and Chinese company databases during the period from 2000 to 2022. The implementation of effective auditing procedures facilitates the production of superior financial reports, particularly when such information is utilized in the business decision-making. The quality of audits is a significant determinant of the reliability of financial reporting. When auditors

APA, Harvard, Vancouver, ISO, and other styles

18

Lyezia, Mwanjaa Said, and Asha Katamba. "The Influence of Financial Reporting Quality and Efficiency in Resources Utilization on Public Sector Financial Performance: Evidence from Tanzania." Asian Journal of Economics, Business and Accounting 24, no. 7 (2024): 135–46. http://dx.doi.org/10.9734/ajeba/2024/v24i71398.

Full text

Abstract:

This study intended to examine the influence of financial reporting quality and efficiency in resource utilization on public sector financial performance as the results of adoption of accrual based IPSAS in Tanzania. Guided with Stakeholders Theory, a cross sectional-survey design was applied in collecting data from 178 public sector entities by applying a drop and pick method. PLS-SEM was employed in determining the relationship between financial reporting quality, efficiency in resource utilization and public sector financial performance. The findings revealed that, efficiency in resource ut

APA, Harvard, Vancouver, ISO, and other styles

19

Tran, Yen Thi, Nguyen Phong Nguyen, and Trang Cam Hoang. "Effects of leadership and accounting capacity on accountability through the quality of financial reporting by public organisations in Vietnam." Journal of Asia Business Studies 15, no. 3 (2021): 484–502. http://dx.doi.org/10.1108/jabs-02-2020-0077.

Full text

Abstract:

Purpose By drawing on the institutional theory and contingency theory, this study aims to examine the effects of leadership and accounting capacity on the quality of financial reporting and accountability of public organisations in Vietnam. Furthermore, this paper is to determine the impact of financial reporting quality on accountability. Design/methodology/approach The research model and hypotheses have been tested by partial least squares structural equation modeling, with 177 survey samples obtained from accountants and managers working in the public sector in Vietnam. Findings The researc

APA, Harvard, Vancouver, ISO, and other styles

20

Kar, Sujata, and Vijyapu Prasanna Kumar. "Financial reporting quality of private and public banks in India." Afro-Asian J. of Finance and Accounting 1, no. 1 (2021): 1. http://dx.doi.org/10.1504/aajfa.2021.10039619.

Full text

APA, Harvard, Vancouver, ISO, and other styles

21

Greenwood, Margaret J., Richard M. Baylis, and Lei Tao. "Regulatory incentives and financial reporting quality in public healthcare organisations." Accounting and Business Research 47, no. 7 (2017): 831–55. http://dx.doi.org/10.1080/00014788.2017.1343116.

Full text

APA, Harvard, Vancouver, ISO, and other styles

22

Kumar, Vijyapu Prasanna, and Sujata Kar. "Financial reporting quality of private and public banks in India." Afro-Asian J. of Finance and Accounting 12, no. 6 (2022): 712. http://dx.doi.org/10.1504/aajfa.2022.127924.

Full text

APA, Harvard, Vancouver, ISO, and other styles

23

Brown, Kareen, Fayez A. Elayan, Jingyu Li, and Zhefeng Liu. "Comparing the financial reporting quality of Chinese and US public firms." China Finance Review International 8, no. 4 (2018): 399–424. http://dx.doi.org/10.1108/cfri-02-2017-0010.

Full text

Abstract:

Purpose The purpose of this paper is to investigate whether US regulatory actions around reverse mergers (RM) have exerted any spillover effects on the Chinese firms listed in China and whether Chinese firms have exhibited lower financial reporting quality than their US counterparts. Design/methodology/approach To test the possible spillover effect, this paper calculates three-day cumulative average abnormal returns (CAAR) and the aggregate CAAR for a series of US regulatory actions in 2010 and 2011. The study then compares the accrual quality, conditional conservatism, and information content

APA, Harvard, Vancouver, ISO, and other styles

24

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

25

Issah, Ofori, and Samuel Agyei Baah. "International Public Sector Accounting Standards Adoption on the Quality of Financial Reporting." Dama Academic Scholarly Journal of Researchers 10, no. 4 (2025): 90–106. https://doi.org/10.4314/dasjr.v10i4.5.

Full text

Abstract:

Purpose: As governments worldwide strive for greater transparency, accountability, and efficient use of public resources, adopting IPSAS has emerged as a pivotal step in achieving these objectives. Despite ongoing efforts to facilitate IPSAS adoption in Ghana, limited research exists on how implementing these standards has directly influenced the quality of financial reporting within specific ministries. This study aims to fill this gap by investigating the impact of IPSAS implementation on the quality of financial reporting in selected ministries in Ghana. Methodology: This study adopts a qua

APA, Harvard, Vancouver, ISO, and other styles

26

Milojević, Miroslav M. "The State of Public Enterprise Financial Reporting in Serbia." Economic Analysis 51, no. 3-4 (2018): 105–14. http://dx.doi.org/10.28934/ea.18.51.34.pp105-114.

Full text

Abstract:

Serbian public enterprises bear a strong general pressure initiated on the account of unsatisfactory quality of services they provide and difficulties related to their ability to service the costs. A discrepancy between general public expectations and actual performances of these entities is transformed into a systematic search for conditions that would enable their reform and further development. However, this issue is very complex and it is based on important qualities of organisational structure and functioning of public enterprises. Moreover, it to an extent merges with another issue - tha

APA, Harvard, Vancouver, ISO, and other styles

27

Bentley-Goode, Kathleen A., Nathan J. Newton, and Anne M. Thompson. "Business Strategy, Internal Control over Financial Reporting, and Audit Reporting Quality." AUDITING: A Journal of Practice & Theory 36, no. 4 (2017): 49–69. http://dx.doi.org/10.2308/ajpt-51693.

Full text

Abstract:

SUMMARY This study examines whether a company's business strategy is an underlying determinant of the strength of its internal control over financial reporting (ICFR) and auditors' internal control reporting quality. Organizational theory suggests that companies following an innovative “prospector” strategy are likely to have weaker internal controls than companies following an efficient “defender” strategy. Consistent with theory, we find that firms with greater prospector-like characteristics are more likely to report and less likely to remediate material weaknesses, incremental to known det

APA, Harvard, Vancouver, ISO, and other styles

28

Pertiwi, Puspa Kusuma, and Puji Wibowo. "Government Reporting and Quality of Public Services: Are They Twins?" Journal of Accounting and Investment 24, no. 1 (2022): 1–24. http://dx.doi.org/10.18196/jai.v24i1.16193.

Full text

Abstract:

Research aims: This study aims to analyze the effect of audit findings and audit recommendation follow-up on the quality of public services through the quality of financial reports.Design/Methodology/Approach: This study employed cross-sectional regression using data from 170 observations of 34 ministries and institutions in Indonesia for the 2015-2019 period by adopting a purposive sampling method. Hypotheses testing was performed using binary logistic regression analysis, multiple linear regression, and path analysis.Research findings: The results showcased that the audit findings negatively

APA, Harvard, Vancouver, ISO, and other styles

29

Ramadito, Arunio. "Accounting for Financial Reporting in Regional Public Service Agency (BLUD) Health Sector." Journal of Accounting Auditing and Business 5, no. 2 (2022): 1–17. http://dx.doi.org/10.24198/jaab.v5i2.38858.

Full text

Abstract:

This study aims to provide an overview of the financial reporting accounting in the Regional Public Service Agency (BLUD). Units analysis are public services in the health sector, namely Regional General Hospital (RSUD) and the Community Health Center (Puskesmas) work unit. In implementing financial reporting accounting, BLUDs must apply reports following Government Accounting Standards Statement (PSAP) Number 13 of 2015 concerning Presentation of Financial Statements for Public Service Agencies (BLU). This study uses a qualitative method by reviewing several literature studies on financial re

APA, Harvard, Vancouver, ISO, and other styles

30

Indeche, Namakhabwa Charles, Benedict Alala, and Consolata Ngala. "Effect of disclosure of public sector financial information on quality of financial reporting in public secondary schools in Kakamega County, Kenya." International Journal of Research in Business and Social Science (2147- 4478) 11, no. 9 (2022): 234–42. http://dx.doi.org/10.20525/ijrbs.v11i9.2091.

Full text

Abstract:

The objective of this study was to determine the effect of public sector financial information disclosure on the quality of financial reporting in public secondary schools in Kakamega County. This study was premised on a theoretical foundation based on legitimacy theory. The study employed a descriptive research design. The study targeted 419 public secondary schools, from which a sample of 205 public secondary schools was obtained using a stratified random sampling technique. The study used Primary data, which was collected using a structured questionnaire. Data were analyzed using version 26

APA, Harvard, Vancouver, ISO, and other styles

31

Sanders, George, and Arthur Allen. "Signaling Government Financial Reporting Quality to Credit Analysts." Public Budgeting Finance 13, no. 3 (1993): 73–84. http://dx.doi.org/10.1111/1540-5850.00984.

Full text

APA, Harvard, Vancouver, ISO, and other styles

32

Vale, Juliana Pinhata Sanches do, and Sílvio Hiroshi Nakao. "Unconditional conservatism in Brazilian public companies and tax neutrality." Revista Contabilidade & Finanças 28, no. 74 (2017): 197–212. http://dx.doi.org/10.1590/1808-057x201702450.

Full text

Abstract:

ABSTRACT Law n. 11,638/2007 legitimized the International Financial Reporting Standards (IFRS) adoption process in Brazil and introduced an accounting system detached from tax purposes in the country. This law aims to reduce the influence of tax law on accounting standards and improve the quality of financial reporting, as IFRS are considered to be higher quality standards. International literature shows a reduction in earnings quality in environments where accounting and tax rules are strongly linked. Moreover, the influence of tax legislation on financial accounting is seen to encourage unco

APA, Harvard, Vancouver, ISO, and other styles

33

Ismail, Aida Hazlin, Natasha Binti Muhammad Merejok, Muhamad Ridhuan Mat Dangi, and Shukriah Saad. "Does Audit Quality Matters in Malaysian Public Sector Auditing?" International Journal of Financial Research 10, no. 3 (2019): 203. http://dx.doi.org/10.5430/ijfr.v10n3p203.

Full text

Abstract:

Auditors play a key role in contributing to the credibility of the financial statements on which they are reporting. High-quality audits support financial stability. The responsibility for performing quality audits of financial statements rests with the auditors. However, audit quality is best achieved in an environment where there is support from and appropriate interactions among participants in the financial reporting supply chain. Most prior studies look into audit quality from the perspective of private sector however this study focus on the quality of public sector auditing in Malaysia.

APA, Harvard, Vancouver, ISO, and other styles

34

Yasser, Qaiser Rafique, Abdullah Al Mamun, and Irfan Ahmed. "Quality of financial reporting in the Asia-Pacific region." Review of International Business and Strategy 26, no. 4 (2016): 543–60. http://dx.doi.org/10.1108/ribs-02-2016-0011.

Full text

Abstract:

Purpose The main purpose of this paper is to examine the causes and interrelations between ownership composition and financial reporting quality of firms in the Asia-Pacific region. Design/methodology/approach The study uses panel data for 420 firms for the period 2011-2013 (three years) from Australia, Singapore, Malaysia, the Philippines and Pakistan. Findings Overall, the authors find that ownership concentration is positively associated with the financial reporting quality. However, institutional ownership and foreign ownership are positively associated with financial disclosure in develop

APA, Harvard, Vancouver, ISO, and other styles

35

Rautiainen, Antti, and Vilma Luoma-aho. "Reputation and financial reporting in Finnish public organizations." Journal of Public Budgeting, Accounting & Financial Management 33, no. 4 (2021): 487–511. http://dx.doi.org/10.1108/jpbafm-10-2020-0179.

Full text

Abstract:

PurposeThis article analyzes the links between financial reports and reputation in the context of Finnish public sector organizations. In general, the paper discusses the accounting treatment of intangible and tangible assets and the quality and relevance of public sector financial reporting.Design/methodology/approachFor data, we combine three data sets: financial statement information of eight anonymous Finnish public organizations, the results of a reputation survey among their key stakeholders (N = 914) and a sample of the social media sentiment around the organizations.FindingsOur finding

APA, Harvard, Vancouver, ISO, and other styles

36

Omimakinde, J. A., and J. A. Adejuwon. "Impact of Corporate Governance on Accounting Standards’ Compliance in Nigerian Public Institutions." American Journal of Accounting 4, no. 1 (2022): 1–14. http://dx.doi.org/10.47672/ajacc.1140.

Full text

Abstract:

Purpose: Compliance with International Public Sector Accounting standards have been proved to improve the quality of financial reporting in both private and public sector. This study is an attempt to answer the question whether corporate governance have any influence on compliance of public sector entities with accounting standards (IPSASs). Methodology: Descriptive research and survey method of data collection was employed to collect primary data from relevant respondents using questionnaire as an instrument. Four hundred (400) questionnaires were distributed to senior level officers in

APA, Harvard, Vancouver, ISO, and other styles

37

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

38

Sasongko, Sonnya Nurman, and Tan Ming Kuang. "Kepemimpinan Autentik dan Kualitas Pelaporan Keuangan: Peran Iklim Etis." Owner 8, no. 3 (2024): 2891–908. http://dx.doi.org/10.33395/owner.v8i3.2195.

Full text

Abstract:

Financial reports are a crucial factor that can influence economic decision-making. Accountants are responsible for producing high-quality financial reports that provide transparent, accountable, and reliable information. Although there have been numerous studies examining the factors that can affect the quality of financial reporting, research investigating the impact of leadership style and ethics on financial reporting quality is still limited. Therefore, this study aims to examine the influence of authentic leadership on the quality of financial reporting, moderated by the ethical climate.

APA, Harvard, Vancouver, ISO, and other styles

39

Daw Tin Hla, Sharon Cheuk, Abu Hassan Md Isa, and Shaharudin Jakpar. "Constructing a Financial Reporting Disclosure Quality Model of Listed Firms in Malaysia." International Journal of Business and Society 22, no. 2 (2021): 1034–46. http://dx.doi.org/10.33736/ijbs.3780.2021.

Full text

Abstract:

The national accounting standards set by the Malaysian Accounting Standards Board (MASB) is largely converged with the International Financial Reporting Standards (IFRS). The benefit arising from this is to enable foreign investors to analyse their investments via a standardised financial reporting system in Malaysia. Financial reporting disclosure quality by the listed firms in the consumer product and service sector on Bursa Malaysia is an essential feature in the firms’ financial reporting to the public. This research evaluates the development of financial reporting disclosure quality assur

APA, Harvard, Vancouver, ISO, and other styles

40

O., Ademola Abimbola, Ben-Caleb E., Madugba Joseph U., Adegboyegun Adekunle E., and Eluyela Damilola F. "International Public Sector Accounting Standards (IPSAS) Adoption and Implementation in Nigerian Public Sector." International Journal of Financial Research 11, no. 1 (2019): 434. http://dx.doi.org/10.5430/ijfr.v11n1p434.

Full text

Abstract:

This study evaluated the relationship between IPSAS adoption and financial reporting quality in South West, Nigeria. Specifically, it analysed the effect of IPSAS adoption on credibility and comparability of financial statements. Additionally; salient factors influencing IPSAS implementation were investigated. Primary data collected from one hundred and eighty accountants in South West Nigeria were analysed using tabulation, graphs, factor analysis, and Goodman and Kruskal’s gamma statistics.The empirical results indicated that IPSAS adoption exerted significant and positive relationships with

APA, Harvard, Vancouver, ISO, and other styles

41

Safitri, Lia, Sriyono Sriyono, and Sigit Hermawan. "Key Drivers of High-Quality Financial Reports in Public Sector: Insights from Indonesia’s Supreme Court." Media Ekonomi dan Manajemen 40, no. 2 (2025): 354. https://doi.org/10.56444/mem.v40i2.5890.

Full text

Abstract:

This study examines the impact of human resource competence on the quality of financial statements within the Supreme Court and its subordinate units, with government accounting standards and internal control over financial reporting acting as mediating variables. The study uses an explanatory design and employs a quantitative approach. Data were collected from 285 respondents across various judicial institutions, and Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 4.0 was used to analyze it. The findings show that human resource competence positively influences the

APA, Harvard, Vancouver, ISO, and other styles

42

Garcia-Lacalle, Javier, and Lourdes Torres. "Financial Reporting Quality and Online Disclosure Practices in Spanish Governmental Agencies." Sustainability 13, no. 5 (2021): 2437. http://dx.doi.org/10.3390/su13052437.

Full text

Abstract:

Good governance in the public sector implies high accountability levels. Accountability is a multidimensional concept that includes the quantity and reliability of disclosures as well as rendering accounts to the citizenry. Nowadays, good governance, accountability, and financial performance are key for the long-term sustainability of autonomous public sector organizations. The objective of this paper is to study how key governance features relate to the quantity and quality of the information disclosed. In particular, how the governing body, financial performance and organizational features r

APA, Harvard, Vancouver, ISO, and other styles

43

Azwari, Peny Cahaya, Naz’aina Naz’aina, Qadariah Barkah, et al. "Organizational culture, financial reporting quality, and good governance: Evidence from Islamic financial institutions." Corporate Governance and Organizational Behavior Review 7, no. 3 (2023): 131–43. http://dx.doi.org/10.22495/cgobrv7i3p11.

Full text

Abstract:

This study aimed to verify the magnitude of the influence of organizational culture on the quality of financial reporting and its impact on good governance in zakat bodies and institutions in Indonesia. The magnitude of the gap between the potential and realization of zakat accumulation due to not yet growing awareness about the benefits of zakat and the lack of public trust in the institution of zakat tended to surrender their own zakat directly (Subiyanto, 2014; Zuraya, 2013; Jahar, 2010). The study was in the form of explanatory research using primary data and a questionnaire, as a research

APA, Harvard, Vancouver, ISO, and other styles

44

Risa Mayasari. "Synergy of Systems, Strategy, and Culture : Examining the Determinants of Financial Report Quality in the Public Sector." International Journal of Economics and Management Research 3, no. 3 (2024): 537–51. https://doi.org/10.55606/ijemr.v3i3.522.

Full text

Abstract:

This study aims to examine the influence of Accounting Information Systems (AIS), Internal Reporting Strategies (IRS), and Organizational Culture (OC) on the Quality of Financial Reporting (QFR) in public sector organizations in East Java, Indonesia. The quality of financial reports serves as a crucial indicator of transparent and accountable public governance. However, many local governments continue to face persistent challenges in producing reliable financial statements, primarily due to limitations in information systems, weak internal reporting controls, and organizational cultures that h

APA, Harvard, Vancouver, ISO, and other styles

45

Muraina, Saheed Adekunle, and Kabiru Isa Dandago. "Effects of implementation of International Public Sector Accounting Standards on Nigeria’s financial reporting quality." International Journal of Public Sector Management 33, no. 2/3 (2020): 323–38. http://dx.doi.org/10.1108/ijpsm-12-2018-0277.

Full text

Abstract:

Purpose The purpose of this paper is to examine the effects of the implementation of the International Public Sector Accounting Standards (IPSAS) on Nigeria’s financial reporting quality. Design/methodology/approach The study employed a survey research design to determine the effects of the implementation of the IPSAS on Nigeria’s financial reporting quality. Partial Least Square 3(SmartPLS 3) technique of analysis was applied to achieve the research objective. Findings The study found that accountability positively and significantly affects the quality of financial reporting in Nigeria. Speci

APA, Harvard, Vancouver, ISO, and other styles

46

Lubis, Destri Maulina, Mohamad Khoiru Rusydi, and Arum Prastiwi. "The Role of the Government's Internal Control System and Human Resource Competence on the Quality of Financial Reports With Leadership Commitment as Moderation." Journal of World Science 2, no. 7 (2023): 1062–70. http://dx.doi.org/10.58344/jws.v2i7.335.

Full text

Abstract:

Quality financial reports can provide information about an organisation's performance, financial position and changes in a reliable, relevant way that can be understood and compared. This study aims to empirically examine the effect of the government's internal control system and human resource competence on the quality of financial reports with leadership commitment as a moderating variable. This research recruited 680 financial managers at the Ministry of Public Works and Public Housing as respondents. Research data were analysed using the SEM-PLS method by using the SmartPLS version 3.2 app

APA, Harvard, Vancouver, ISO, and other styles

47

Cohen, Sandra, and Sotirios Karatzimas. "Accounting information quality and decision-usefulness of governmental financial reporting." Meditari Accountancy Research 25, no. 1 (2017): 95–113. http://dx.doi.org/10.1108/medar-10-2015-0070.

Full text

Abstract:

Purpose This paper aims to provide an assessment of the decision-usefulness and quality of governmental financial reports in Greece under the recently adopted modified-cash basis. The evaluation is performed within the wider debate regarding the actual benefits of a transition toward an accounting paradigm that lies closer to accrual accounting as the Greek modified-cash basis borrows several accrual characteristics. Design/methodology/approach The transition to modified accruals is analyzed through the prism of the new institutional theory. The approach adopted builds on the characteristics o

APA, Harvard, Vancouver, ISO, and other styles

48

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

49

Sitienei, Edwin. "Earnings Quality and Financial Performance of Kenyan Public Listed Non-Financial Firms." International Journal of Management, Accounting and Economics 10, no. 11 (2024): 938–49. https://doi.org/10.5281/zenodo.10477375.

Full text

Abstract:

This study sought to address the effects of earnings quality on the financial performance of Non-financial firms listed at the Nairobi Securities Exchange(NSE). Three attributes of earnings quality; predictive value, feedback value, and earnings accruals quality, were adopted as measures of earnings quality. The study adopted returns on assets (ROA) to measure financial performance. A 5-year data (2018-2022) for the 44 non-financial firms listed in the Nairobi Securities Exchange were obtained from secondary data sources. The data were analyzed using Stata 17, and the findings showed that accr

APA, Harvard, Vancouver, ISO, and other styles

50

Eshiet, Udeme Enobong, I. Ogbada E., and M. C. Okafor Prof. "Determinants of Financial Reporting Quality in Public Sector Entities: Empirical Evidence from Debt Management Office of Nigeria." International Journal of Innovative Research in Multidisciplinary Education 03, no. 07 (2024): 1219–30. https://doi.org/10.5281/zenodo.12902672.

Full text

Abstract:

This study investigated the determinants of financial reporting quality in public sector entities with particular reference to Debt Management Office of Nigeria. The research design adopted for this study was the ex post facto research design. Secondary data were taken from annual financial reports of Debt Management Office of Nigeria from 2003 to 2021.The study adopted censored sampling technique in selecting 19 samples for the study. Data extracted from the annual financial reports were analyzed with the aid of correlation and regression analyses using Statistical version 14. From the regres

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!