This work analyses whether financial information quality is relevant to explaining firms’ probability of default. A financial default prediction model for SMEs (Small and Medium Enterprises) is presented, which includes not only traditional mea...
The paper aims to investigate the effects of financial distress risk (FDR) and related party transactions (RPT) on financial reporting quality (FRQ) in an emerging market called Iran. In this study, the ordinary least squares regression (OLS) method...
This study investigates the moderating effect of corporate governance on the associations of the internal audit and quality of the internal audit with the quality of financial reporting among commercial banks in the Republic of Yemen. The final sampl...
This study investigates how corporate governance affects the financial reporting quality of selected banks in Iraq, focusing on the role of IFRS adoption. The research collected data from 298 questionnaires distributed among diverse private banks, in...
This study examines the extent to which the characteristics of the audit committee chair enhance the quality of financial reports and reduce the possibility for companies to receive a modified audit opinion (MAO) from an external auditor. We apply lo...
This study aims to examine the influence of geographical distance, social distance, auditor independence, technical quality, and process quality on the quality of financial reporting, providing a comprehensive understanding of the aspects that determ...
This quantitative study examines the determinants of financial reporting quality in Indonesian local governments, focusing on good governance, regional financial accounting systems, internal control systems, organizational commitment, and information...
This research delves into the influence of adopting international financial reporting standards (IFRSs) on the financial reporting quality (FRQ) of Indian multinational corporations (MNCs). It also investigates the moderating impact of the internal c...
The research examines the impact of applying the IFRS 17 International Financial Reporting Standard on the development of accounting measurement and disclosure to improve the quality of financial reports when considering compliance with the requireme...
This paper set out to investigate how the Big Four auditing firms in Saudi Arabia perceive the impact of International Financial Reporting Standards (IFRS) adoption on financial reporting practices, addressing ongoing debate in the literature regardi...
The aim of this study was to explore how artificial intelligence (AI) impacts the quality of financial reporting, providing insights into new opportunities in this field for the Saudi context. This study employed the UTAUT theory to examine the adopt...
This study examines the association between CEO authority concentration and financial reporting quality within the framework of institutional logics. Using a panel of publicly listed firms from three Southeast Asian countries, including Malaysia, Sin...
The banking sector is reflected as an essential element in the structure of any economy that leads to the growth of financial capacity for various individuals, organizations, businesses, and countries worldwide. Accounting activities are shown in the...
The permanent evolution of accounting and financial reporting standards, in particular for listed companies, is justified by the need to adapt these standards to economic, societal, financial, institutional and technological developments. The main ob...
The purpose of this study is to examine the influences of external auditor firm type, auditor tenure, and external auditor changes on the quality of Saudi Arabian financial reports. In particular, this study examines the quality of financial reports...
This study examines whether digital skills demanded within the accounting function are associated with financial reporting quality. Using online job postings for listed firms from 2014 to 2022, I construct a firm-year proxy for accounting digital tal...
The issue of governance and its applications in Saudi universities is one of the most important issues that has an effective impact on achieving excellence in performance, and achieving societal development for Saudi society. The application of gover...
This paper aims to examine the relationship between managerial ethics level and financial reporting quality mainly focusing on accounting conservatism. Recently, there has been evidence to support the argument that managerial ethics level can affect...
This study examines the influence of board attributes on the financial reporting quality (FRQ) of Saudi commercial banks using panel data covering the period 2013–2025 via pooled OLS, fixed-effects, and random-effects models. The findings show...
This study explores how the quality of information systems quality in management accounting (ISQMA) is associated with corporate sustainability (CS), focusing on the role of financial reporting accuracy and contextual enablers such as artificial inte...
This study investigates the influence of drone technology on the quality of Saudi financial reports through the integration of Artificial Intelligence (AI) and big data. The study’s mixed-method approach is based on a bibliometric analysis of p...
Carbon emissions have gained media attention and public discussion. Motivated by recent trends and scholarly debate on climate change, this study explores whether firms in carbon-intensive industries exhibit inferior financial reporting quality relat...
Green innovation is essential for the sustainable transformation of enterprises. This study investigates how equity and debt financing dependence influence green innovation using panel data from manufacturing firms listed in Shanghai and Shenzhen bet...
This study investigates the impact of environmental, social, and governance (ESG) performance on the link between financial reporting quality (FRQ) and corporate risk-taking (CRT). Building upon agency and stakeholder theories, we contend that ESG pr...
In recent decades, non-financial reporting has been widely debated in the literature relating to both public and private sectors. Non-financial reporting is used to increase accountability and transparency, and to adapt to external pressures and stak...
This study examines whether socially responsible firms behave differently from other firms in their financial reporting. Specifically, we question whether firms that are better in their corporate social responsibility (CSR) performance also behave in...
The present study aims to evaluate the relationship between social capital and cash holdings in firms. The population under study comprises all listed companies on the Tehran Stock Exchange. A total of 175 firms (1050 year-firm) were selected from 20...
The aim of the research is to examine and evaluate the accounting information disclosure quality of the non-current tangible assets in the financial statements of the municipalities of Lithuania and identify municipality characteristics having an imp...
Adapting contemporary business models to the challenges of implementing new technologies influences the sustainable value of companies. This study examines the disclosure practices of Romanian-listed companies regarding accounting estimates, their co...
Artificial Intelligence (AI) is now part of accounting systems, changing the way that accounting data is handled and the quality of the financial reporting. The impact of the qualifications of accountants and the adoption of AI has been studied separ...
The transition toward a knowledge-based economy has elevated the strategic importance of non-financial information disclosure (NFID). Although Saudi Arabia places knowledge, innovation, and transparency at the centre of its Vision 2030 agenda, eviden...
We examine financial reporting and firm operations, focusing specifically on the roles of ‘enterprise risk management’ (ERM), within which a holistic approach is taken to the conceptualization and management of all types of risk. We measu...
ESG rating providers assessing the same firm in the same year reach materially different conclusions. Six reviews since 2024 have synthesised what that divergence does to capital markets; what it does to firms’ own financial reporting and audit...
Despite growing recognition of blockchain technology’s potential to enhance traceability, verifiability, and integrity in financial reporting, empirical evidence from regulated banking environments in developing economies remains scarce. This s...
Background: In order to tackle the public health threat of antimicrobial resistance, improvement in antibiotic prescribing in primary care was included as one of the priorities of the Quality Premium (QP) financial incentive scheme for Clinical Commi...
As an integral component of environmental, social, and governance (ESG) reporting, climate risk disclosure (CRD) has received growing attention from firms, investors, and regulators. Using 4501 Chinese A-share listed firms over 2009–2024, this...
Objectives: To evaluate the patient-reported impact of retinitis pigmentosa (RP) in a large patient cohort to identify relevant disease-related disadvantages as key aspects for the improvement of ophthalmic and social care. Methods: Consecutive patie...
This study examines the determinants of goodwill impairment recognition under IFRS 3 in the context of Moroccan listed firms. Using an unbalanced panel covering the period of 2006–2024 and comprising 862 firm-year observations, we employ a thre...
Manipulation-detection models calibrated in developed markets are routinely applied to frontier economies without validation, yet the institutional conditions that make such tools function as pricing signals are rarely present in those settings. This...
10 February 2022
The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by researcher...
Good governance in the public sector implies high accountability levels. Accountability is a multidimensional concept that includes the quantity and reliability of disclosures as well as rendering accounts to the citizenry. Nowadays, good governance,...
Creative accounting is considered to be a 21st-century phenomenon that has received increased attention after the worldwide economic crisis and budget deficits, particularly the prevention and detection of accounting manipulation. Creative accounting...
This study empirically examines how Big4 audit firms mediate the relationship between family-controlled enterprises and their earnings management practices. Analyzing a dataset of 61 non-financial family-listed companies listed on the Indonesia Stock...
This study examines the relationship between environmental, social, and governance (ESG) practices, financial reporting quality, and ownership structure in Chinese listed companies, based on a panel dataset of 1841 firm-year observations from 2016 to...
The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its...
This study assesses the quality of financial reporting in ten Central and Eastern European countries using a methodology based on natural language processing (NLP) techniques. 570 annual reports of companies listed on the main index on the stock exch...
This study examines the interplay of financial performance, corporate governance, and sustainability reporting quality (SRQ), addressing the need to enhance corporate transparency and accountability in an emerging market context. Guided by agency and...
As emerging economies expedite their integration into global capital markets, comprehending the implications of voluntary International Financial Reporting Standards (IFRS) adoption has become increasingly critical for regulators, investors, and corp...
Companies around the world more often issue publicly available reports to disclose how responsibly they conduct their business. The practices of corporate social responsibility (CSR) reporting are more popular in western part of Europe then in Centra...
This study examines the impact of corporate characteristics on climate change governance among 100 of the world’s largest companies, with 1400 observations in the fiscal year 2020. We consider variables such as company location, size, profitabi...
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