Does Ethical Behavior of Management Influence Financial Reporting Quality?

Internal Audit, Board of Directors and Financial Reporting Quality

High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...

Does IFRS Convergence Affect Financial Reporting Quality in China? Research report 131 Does IFRS Convergence Affect Financial Reporting Quality in China?

ACCA's international research programme generates high-profile, high-quality, cutting-edge research. All research reports from this programme are subject to a rigorous peer-review process, and are independently reviewed by two experts of international standing, one academic and one professional in practice. The Council of the Association of Chartered Certified Accountants considers this study t...

Financial Reporting Delay and Investors Behavior: Evidence From Tunisia

This study empirically investigates the relationship between the timeliness of the financial reporting and the corporate governance proxies for companies listed on the Tunisian stock exchange during 2009.It investigates the role of the corporate governance mechanisms on the timeliness of corporate financial reporting besides; it investigates the relationship between the company size, leverage, ...

Does Competition Destroy Ethical Behavior?

This paper shows that conduct described as unethical and blamed on “greed” is sometimes a consequence of market competition. I illustrate this observation using examples of five censured activities: employment of children, corruption, excessive executive pay, corporate earnings manipulation, and involvement of universities in commercial activities. In all these examples, I show how competitive ...

Ownership Structure and Quality of Financial Reporting