We identify an exogenous shock to the financing capacity of a firm (proxied by changes in the value of the firm’s real estate assets) to examine (i) the relation between reporting quality and investments conditional on this shock, and (ii) firms’ disclosure responses to the shock. We find that investment by firms with higher reporting quality is less affected by changes in real estate values th...

Title of Document: FINANCIAL REPORTING: A LOOK AT DIFFERENT SETTINGS Robert Felix, Doctor of Philosophy, 2013 Directed By: Professor Shijun Cheng Department of Accounting and Information Assurance The first of two essays examines whether financial reporting is influenced when a firm shares a director with a “central” firm. Central firms are those which are wellconnected within the network of fi...

The current paper aims to analyze the effects of corporate boards directors’ characteristics, executive remuneration, and several governance characteristics manufacturing firms in three Nordic nations (Finland, Sweden, Denmark) on quality financial information, measured by total discretionary accruals (measured both balance sheet, cash flow method). extant literature underpins that do affect re...

Judicial Branch. We thank John Jiang for generously providing us the SAS code for computing executive incentives. We thank the Abstract We examine the influence of general counsel on firms' accounting quality and earnings management practices. We consider two views of the role of general counsel and how they relate to financial reporting. The first is the " gatekeeper " role in which the genera...

Based on social-political theories, this study identifies the factors which would affect the level of environmental information report provided by Chinese companies. To evaluate the quality of corporate environmental information disclosure, the study develops a content analysis index based on Measures on Open Environmental Information, which was issued by the State Environmental Protection Admi...

All that is necessary for the triumph of evil is that good men do nothing. Introduction The auditing profession is unusual in its depth and breadth of authoritative standards, including the AICPA Code of Conduct, state ethics laws and regulations, professional auditing standards and firm–sponsored policies. Despite, or perhaps because of, this extensive set of guidelines, numerous accounts in t...

Recent developments in the Triple Bottom Line reporting literature suggest a need for standards that ensure consistency, openness, transparency and inclusivity in the Triple Bottom Line reports produced. These standards, it is argued, provide assurances to stakeholders about the quality of a Triple Bottom Line report, and should lead to more inclusive business-stakeholder relations. The link be...

This paper assessed the impact of Audit fees and tenure on Financial Reporting quoted natural resource firms in Nigeria. Five (5) cited Nigeria were selected to achieve this objective. The study used secondary data which is from annual reports established sampled for ten (10) financial years (2010-2019).Financial reporting as study's dependent variable was regressed using audit alongside tenure...