Accountability in an Independent Regulatory Setting: The Use of Impact Assessment in the Regulation of Financial Reporting in the UK
Sign Up to like & getrecommendations! Published in 2019 at "Journal of Business Ethics"
DOI: 10.1007/s10551-017-3527-1
Abstract: The growing reliance on non-governmental independent regulators in many social and economic domains, including corporate financial reporting, has brought to the fore concerns over their regulatory accountability. This study looks at one aspect of the… read more here.
Keywords: impact assessment; financial reporting; accountability; regulatory accountability ... See more keywords
The “trilemma” of non-financial reporting and its pitfalls
Sign Up to like & getrecommendations! Published in 2018 at "Journal of Management and Governance"
DOI: 10.1007/s10997-018-9430-z
Abstract: This research aims to show that the non-financial reporting tool collides with nexus of constraints which we will qualify as a “trilemma”: (1) the constraint linked to the complexity, the irreducibility and the scalability of… read more here.
Keywords: trilemma non; reporting; non financial; constraint linked ... See more keywords
From enforcement to financial reporting controls (FRCs): a country-level composite indicator
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DOI: 10.1007/s10997-020-09518-w
Abstract: This paper proposes a broad measure of the country-level intensity of the main monitoring activities that are likely to affect financial reporting quality. The overall indicator (FRC) is a composite indicator combining three components, which… read more here.
Keywords: country level; indicator; reporting controls; financial reporting ... See more keywords
Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature
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DOI: 10.1007/s11142-017-9435-x
Abstract: Financial reporting fraud and other forms of financial reporting misconduct are a significant threat to the existence and efficiency of capital markets. This study reviews the literature on financial reporting misconduct from the perspectives of… read more here.
Keywords: reporting; fraud forms; reporting misconduct; reporting fraud ... See more keywords
Does financial reporting misconduct pay off even when discovered?
Sign Up to like & getrecommendations! Published in 2020 at "Review of Accounting Studies"
DOI: 10.1007/s11142-020-09548-7
Abstract: Experts and popular belief contend that it pays to engage in financial misconduct. We hand-collect data on three subsamples of severe misconduct cases, between 2003 and 2016: a sample of 37 (100) SEC enforcement actions… read more here.
Keywords: misconduct; reporting misconduct; pay even; financial reporting ... See more keywords
Innovation, financial reporting quality, and audit quality
Sign Up to like & getrecommendations! Published in 2018 at "Review of Quantitative Finance and Accounting"
DOI: 10.1007/s11156-017-0686-1
Abstract: We examine the relation between innovation and financial reporting quality (FRQ) and the implications of audit quality for this relation. We first document a negative relation between innovation and FRQ. This result is consistent with… read more here.
Keywords: quality; audit quality; innovation; innovation financial ... See more keywords
Does economic policy uncertainty matter for financial reporting quality? Evidence from the United States
Sign Up to like & getrecommendations! Published in 2021 at "Review of Quantitative Finance and Accounting"
DOI: 10.1007/s11156-021-01010-2
Abstract: We examine the effect of economic policy uncertainty (EPU) on the financial reporting quality of US firms over 1999–2015. We use accruals-based earnings management as a proxy for financial reporting quality and the index of… read more here.
Keywords: policy uncertainty; reporting quality; economic policy; financial reporting ... See more keywords
Obtaining entity-specific information and dealing with uncertainty: Financial accountants' response to their changing work of financial reporting and the role of boundary objects
Sign Up to like & getrecommendations! Published in 2020 at "Critical Perspectives on Accounting"
DOI: 10.1016/j.cpa.2020.102277
Abstract: Abstract Although recent academic debate highlights that production of financial statements is challenging from financial accountants’ perspective, little is known about the social situation in which those statements are produced. To address this gap, a… read more here.
Keywords: specific information; entity specific; financial accountants; business ... See more keywords
Financial reporting standards' change and the efficiency measures of EU banks
Sign Up to like & getrecommendations! Published in 2018 at "International Review of Financial Analysis"
DOI: 10.1016/j.irfa.2018.08.008
Abstract: This study aims to examine whether and how bank efficiency estimates are influenced by the shift from local GAAP to IFRS in EU. We use financial statements prepared during the transition period, and stochastic frontier… read more here.
Keywords: reporting standards; efficiency estimates; standards change; bank efficiency ... See more keywords
Regulation of capital flows: Effects on liquidity and the role of financial reporting quality
Sign Up to like & getrecommendations! Published in 2020 at "Journal of Economic Behavior and Organization"
DOI: 10.1016/j.jebo.2020.04.005
Abstract: Abstract Capital controls as restrictions on capital flows are a tool proposed as a cure to the destabilizing market movements of the 1970s (i.e., Tobin, 1978) despite the criticism that they have received (Edwards, 1999).… read more here.
Keywords: capital flows; conditional conservatism; capital; capital controls ... See more keywords
Accountability of the financial reporting of Kenya’s regional development authorities
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DOI: 10.1080/00343404.2017.1362500
Abstract: ABSTRACT The paper examines ministerial reporting of Kenya’s regional development authorities (RDAs) for the years 2011–14. Using a paradigm of accountable governance and central–local relations in a financial reporting context, textual analysis is deployed to… read more here.
Keywords: regional development; reporting kenya; development authorities; financial reporting ... See more keywords