... enhances financial reporting quality by improving the alignment between impairment recognition and firms’ underlying performance, especially when goodwill impairment is identified as a key audit matter ( KAM ). Design/methodology/approach Drawing on agency and accountability theories, this study...

...Nguyen Thanh Dong; Cao Thi Mien Thuy; Nguyen Vinh Khuong; Anh Huu Tuan Le Purpose Drawing from agency and comprehension theories, this paper aims to examine the influence of annual report readability (ARR) on financial reporting quality (FRQ), with a focus on how information asymmetry moderates...

... provides to firms. This study aims to examine whether IR is associated with cost of debt and whether IR moderates the relationship between financial reporting quality and cost of debt. Design/methodology/approach Based on insights drawn from information asymmetry and agency theories, the authors...

... is associated with audit report lag. Further, the author hypothesize that both the financial reporting quality and the going concern opinions of a firm mediate the effect of audit committee ownership on audit report lag. Findings Using data from Australian listed companies, the author find that audit...

...Faisal Shahzad; Ijaz Ur Rehman; Waqas Hanif; Ghazanfar Ali Asim; Mushahid Hussain Baig Purpose This study aims to empirically investigate the effect of financial reporting quality (FRQ) and audit quality (AQ) on the investment efficiency (IE) for the firms listed on the Pakistan Stock Exchange...

... superior influence on financial reporting quality, as it is, to a greater extent, potentially able to curtail earnings management. The findings contended that the aspects of ownership structure have a significant influence on earnings management, which is in agreement with the theories of corporate...

...Joohyun Lim; Jaehong Lee; jinho Chang Purpose – This paper aims to examine the association between financial reporting quality in target companies and acquisition profitability in a sample of 280 acquisitions in South Korea between 2002 and 2011. Design/methodology/approach – Using...

... The authors assess financial reporting quality based on five measures of earnings management; two measures of timely loss recognition; and the explanatory power (R²) of three models of stock price and returns association with accounting data. Accounting quality is associated with less...