This study examines the extent to which characteristics of audit committee chair enhance quality financial reports and reduce possibility for companies receive a modified opinion (MAO) from an external auditor. We apply logistic regression investigate influence Audit Committee Chair (ACC) on FRQ (FRQ), sample 460 firm-year observations (service industrial company listed) Amman stock exchange ye...

This paper aims to investigate the effect of firm reporting quality, timeliness andquantity for disclosure and reliability of financial reports on the reaction of stockprice delay. Statistical population includes 111 active firms in Tehran stock exchangeduring 2010-2014 using Cochrane method with the confidence level of95%. Totally, they were 555 firms-years. In this paper, linear and nonlinear...

This study intends to examine what factors were determined the quality of financial statements. We examined impact internal audit quality, corporate governance, and CSR performances on reporting quality. Since was difficult observe directly, we used accrual earnings management (EM) approach. Using 78 firm-year observations 39 public companies listed in LQ-45 index from 2019 2020, employed Ordin...