...Kathryn Brightbill; Lynn Rees Purpose We discuss the importance of the Financial Accounting Standards Board’s (FASB) emphasis on balance sheet primacy and examine whether balance sheet quality is associated with earnings quality. Design/methodology/approach We confirm that a firm’s market...

...June Cao Purpose The objective of this study is to examine how the heterogeneity of the institutional environments within a single country influences International Financial Reporting Standards (IFRS) convergence and earnings quality based on a meso- and multi-level approach. Design/methodology...

... Keywords: Internal control Corporate governance Systematic review Cost of nance Earnings quality External audit ABSTRACT In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An important...

... primarily evaluate how conservatism affects earnings quality, including earnings persistence and the presence of earnings management. Next, we assess the effect of accounting conservatism on the users of the financial statements. We identify three primary users of the financial statements: (1) equity market...