..., external blockholder and REM. Practical implications This study underscores the importance of governance structures tailored to the unique challenges of family ownership for family businesses and regulators. These findings suggest that increased family ownership can enhance financial reporting quality...

... and from the perspective of Chinese economies, limited studies of developed countries. Earnings response coefficient Financial reporting quality Internal control This study explores IC as a moderating variable between EP and cumulative abnormal returns in the Chinese market. Particularly...

...Wan Adibah Wan Ismail; Marziana Madah Marzuki; Nor Asma Lode Purpose This study examines the relationship between financial reporting quality, Industrial Revolution 4.0 and social well-being of stakeholders among public companies in Malaysia. Design/methodology/approach The sample of the study...

...Nur Fadjrih Asyik; Dian Agustia; Muchlis Muchlis Purpose The purpose of this study is to test the determinant of financial report quality and its consequences to the company values. Design/methodology/approach This research is using a quantitative approach and testing a theory by formulating...

...Afsaneh Soroushyar Purpose This study examines whether and how a client's business strategy can affect the relationship between auditor characteristics and financial reporting quality. Design/methodology/approach In this study, auditor industry specialization and tenure were used as proxies...

.... Data were analyzed with the help of Statistical Package for Social Sciences. Findings Results indicate that board expertise and board role performance are significantly associated with financial reporting quality. Also, internal audit quality is significantly associated with financial reporting...