... be contacted at: mkelly23@bryant.edu 18 01 2023 31 10 2023 31 01 2024 06 02 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Engagement partner Financial reporting Audit engagement Form AP Identity disclosures...

... a unique sample to study the quality of financial reporting that the authors measure with classification shifting given that for more than five decades they were following the model of a centrally planned economy, where market-based financial reporting was absent. Yet, the EEU transitioned to a market...

... to financial information reliability for equity investments. This paper investigates whether fintech – the fusion of finance and technology (Goldstein et al., 2019) – can help overcome or mitigate the shortcomings of financial reporting and auditing that historically lead to some...

... financial reporting standard (IFRS). The Boards’ proposals considered responses to the 2009 ED, Leases: Preliminary Views and the 2010 ED. They held joint video conference (FASBb, July 17, 2012) and joint Board meetings (September 20, and 25, 2012). The FASB updated the joint FASB and the IASB...

... known study to examine the issue of compliance with IFRS for goodwill impairment testing in the context of the GFC and the PCP. Accounting and organizational change Global financial crisis Australia IFRS/AASB 136 Financial reporting Goodwill impairment Compliance score Once originated...

...Janice Bell; Zahirul Hoque; Christina Chiang; Deryl Northcott Purpose The purpose of this paper is to examine how New Zealand financial auditors could be motivated to improve current practices in regards to auditing the effects of environmental matters in financial reports. Design/methodology...

... found that such intra‐period classificatory choice is used as a form of earnings management. Prior to 2001, Australian accounting standards mandated that unusually large items of revenue and expense be classified as “abnormal items” for financial reporting, but this classification was removed from...

.... Originality/value The paper shows that the behavior of firms at the industry level can be significant predictors of financial reporting practices at firm level and illustrate specific, socially based mechanisms through which the institutional environment affects financial reporting decisions. Walter...

... pondered pertains to the nature of organisational responses to changes such as those brought about by continued development and reform of financial reporting standards. This is a question with potentially significant implications for a range of stakeholders including auditors, financial analysts...

... are significantly lower in those EU countries with an institutional framework more favourable to a high quality of financial reporting (i.e. in those countries with a higher level of enforcement of the rules, stricter securities regulation, lower ownership concentration and a higher degree of investor protection...

...Gerald H. Lander; Kathleen A. Auger Purpose The paper's aim is to research and discuss the issue of the lack of transparency in financial reporting and how companies take advantage of accounting rules in ways that inhibit transparency. Design/methodology/approach A literature review...