...Matthew Starliper Purpose In preparing company financial statements, management is required to evaluate internal controls and disclose any material weaknesses in the internal control over financial reporting (ICFR) report. This study aims to examine how the tone of the details management provides...

...Vincent Tawiah; Hela Borgi Purpose This paper aims to examine the effect of eXtensible Business Reporting Language (XBRL) adoption on financial reporting quality at the country-level (developing and developed countries). Design/methodology/approach This study uses data from 98 developed...

... a comprehensive list of disclosures that could benefit users of financial reports. It also helps standard setters and regulators understand some of the firm factors related to internet reporting and provide guidance for standard setters to consider in developing best practice internet reporting standards...

... regime. Australian firms' typically at best minimal R&D profitability is an international anomaly. Data limitations in terms of the generating process and availability mean that R&D's impact on market‐to‐book via financial reporting is not definitively determined. Practical implications...

...Tony Mortensen; Richard Fisher Purpose The purpose of this paper is to explore the impact on communication of changes in an accounting standard arising from the transition to International Financial Reporting Standards. It investigates inter and intragroup differences in measured connotative...

... be contacted at: r.faff@business.uq.edu.au © Emerald Group Publishing Limited 2010 Directors Shares Financial reporting Australia Recent media releases and reports from investment firms have highlighted that many directors fail to meet the requirements of the Australian Stock Exchange...

... governance and earnings quality and the role of executive compensation. Raghavan J. Iyengar can be contacted at: riyengar@nccu.edu © Emerald Group Publishing Limited 2010 Earnings Corporate governance Accounting Financial reporting The high‐profile corporate accounting scandals...

... financial reports. Design/methodology/approach Three‐stage least squares is employed to study the relationship between financial status, corporate governance and financial reporting discretion. The sample spans the years 2001‐2003 during a severe downturn in the US stock market. Financial status...

... is not commonly applied in the corporate governance field. © Emerald Group Publishing Limited 2009 Organizational analysis Financial reporting Fraud United States of America Accounting Auditing This analysis of the US Securities and Exchange Commission's (SEC's) Accounting and Auditing...

...Alfred Wagenhofer Purpose The enormous success of International Financial Reporting Standards (IFRS) in becoming globally accepted accounting standards leads to challenges in the future. The purpose of this paper is to outline challenges that arise from political influences and from the pressure...

..., Brisbane, Australia. Design/methodology/approach In keeping with the theme of the Conference, the paper considers two areas – global accounting and financial reporting, and regulation and institutions. Findings As business has become more global and financial markets have developed world‐wide...

... and specificity. Originality/value This is the first study to examine mandatory cash expenditure forecasts and makes a significant contribution to the small literature on mandatory financial forecasts. Financial forecasting Cash flow Financial reporting Australia Mining industry Gerry Gallery...

... Financial reporting Earnings persistence Earnings Decomposition and the Persistence of Earnings Earnings Decomposition and the Persistence of Earnings Stephen Kean and Peter Wells School of Accounting University of Technology Abstract Forecasting future period profitability is widely identified...