Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 52 for “"reporting quality"”.
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Noncompliance, financial reporting quality and director turnover
… noncompliance with securities laws on financial reporting quality and director turnover. The thesis consists of three main chapters. Chapter 2 introduces the enforcement actions brought by the Securities and Exchange Commission (SEC), based on which I collect data on noncompliance cases. It also …
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General Counsel Characteristics and Financial Reporting Quality
… (GC) plays a key role in a firm’s financial reporting system as a participant and governance monitor. As a participant in various disclosure and filing processes and advisor in transactional activities reflected in the firm’s reported results, the GC directly influences a firm’s reported …
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REPORTING QUALITY OF ONCOLOGY RCTS & COMPLIANCE WITH CONSORT
Introduction: The Consolidated Standards for Reporting Trials (CONSORT) checklist has been formulated to improve the reporting of randomized controlled trials (RCTs). The purpose of this investigation is to determine predictors of CONSORT checklist compliance in the oncology literature over the …
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Essays on financial reporting quality and auditor attributes
… stand-alone essays in the areas of financial reporting quality and auditor attributes. The first essay investigates how test power impacts research relevance and uses earnings management research as the case. I argue that the relevance of accounting research outside of academia is often …
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Financial reporting quality and the quiet Life by Mihir N. Mehta.
… I study whether the governance role of financial reporting can mitigate adverse effects arising from managerial preferences for a quiet life. I hypothesize and find evidence that after changes in the mid 1990's to Delaware's takeover protection regime, Delaware firms with higher financial …
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Financial reporting quality and uncertainty about credit risk among the ratings agencies
I study whether financial reporting quality resolves uncertainty about credit risk by examining how it affects disagreement between rating agencies. I find better reporting quality is associated with less uncertainty about credit risk as captured by disagreement about ratings between the agencies. …
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THE IMPACT OF INTERNAL AUDITORS' PROFESSIONAL AND SOCIAL AFFILIATIONS ON FINANCIAL REPORTING QUALITY
… actors have been shown to influence financial reporting quality (e.g., Beasley et al., 2009; Naiker & Sharma, 2009; Bruynseels & Cardinaels, 2014, Wilbanks, Hermanson, & Sharma, 2017), yet the impact with regard to internal audit is unknown but potentially significant since internal auditors …
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The control environment and financial reporting quality : does "tone at the top" matter?
… top management related to an entity’s financial reporting quality? The answer is important because the control environment, which includes management’s philosophy and operating style under COSO, is presumed to be the foundation of internal control necessary for effective transaction level …
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Evaluating integrated reporting quality, its determinants and its effect on sustainability in a mandatory reporting environment
… that among the three examined determinants of IR quality—political visibility, effective corporate governance and financial performance—on the JSE, political visibility is the best predictor. Also, the study finds evidence to support the assertion that IR affects sustainability. Moreover, IR …
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An Analysis of the Financial Reporting Quality of Early Adopters of Accounting Standards Update, ASU 2016-02
… This paper offers insight into the financial reporting quality of the early adopters of Accounting Standards Update on Leases, ASU 2016-02. Methodology modeled after an event study on clawback provisions conducted by Dehaan, Hodge, and Shelvin (2013) aids in the development of the hypothesis …
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Combined assurance, firm reporting and market consequences: The mediating roles of Board monitoring intensity and integrated reporting quality
There have been changes in corporate reporting practice to meet the changing needs of the business environment and stakeholders, which aimed to improve corporate reporting and capital market performance of firms. Integrated reporting (IR) has evolved as the current corporate reporting framework to …
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Auditing and Regulations
Effective financial reporting has become of critical importance in our economic markets and the international accounting scandals of the last decades have accentuated the role of auditing in protecting stakeholders' interests and contributing to an efficient functioning of financial markets. …
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The Effects of Audit Committee Financial Accounting Expertise and Recognition versus Disclosure on Chief Audit Executives' Tolerance for Financial Misstatements
… of audit committee (AC) power in the financial reporting process. However, such an AC expertise (i.e., financial accounting expertise) does not "counterbalance" internal auditors' perceived dependency on management or influence their decisions to monitor financial reporting quality. Instead, the …
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DO COMPANY CHARACTERISTICS INFLUENCE THE QUALITY OF INTEGRATED REPORTING? A STUDY OF SOUTH AFRICAN JSE TOP 100 LISTED COMPANIES. LISTED COMPANIES
… a company’s corporate characteristics and the quality of its integrated report. The JSE Top 100 companies are used as the study population, with the Ernst & Young Excellence in Reporting ratings used as the framework for assessing integrated reporting quality. A multiple multivariate regression …
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Audit committee, corporate governance and the Sarbanes-Oxley Act 2002
… aimed to improve listed companies' financial reporting standards and protect shareholders' interests. However, most of the provisions are perceived to be costly to U. S. issuers and benefits of the Act have continued to be the subject of much debate. This thesis utilises a unique corporate …
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International Financial Reporting Standards for Small, Medium and Enterprises (IFRS for SMEs) and the quality of financial reporting: Some evidence from the Limpopo Province
… to follow either full International Financial Reporting Standards (IFRS) or IFRS for SMEs. IFRS for SMEs was introduced by the International Accounting Standards Board (IASB) in 2009 as an alternative framework for eligible entities, offering an option instead of the complete set of IFRSs. …
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The impact of IAS 36 on the quality of financial statements for UK companies: A multi-dimensional analysis of impairment of assets
… Accounting Standard 36 (IAS 36) on the quality of financial statements for UK companies. The study focuses on the impairment of assets, aiming to understand the factors affecting impairment timeliness, the role of audit industry specialisation, and the extent of compliance with …
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THREE STUDIES ON EXECUTIVE COMPENSATION CLAWBACK PROVISIONS
… dissent is reduced when clawbacks include a reporting-focused trigger. I also find partial evidence that clawbacks reduce SOP voting dissent associated with abnormal CEO compensation, suggesting that shareholders assign greater value to the clawback policy as the value of abnormal …
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Determinants and Consequences of Risk Management Committee Formation
… derivative structures, and greater financial reporting quality during the post-committee formation period compared to a control group. I use a sample of financial institutions that form a RMC in any year from 1994 through 2008 and a control sample of financial institutions that do not form a …
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Usefulness of goodwill impairment under SFAS No. 142 in reflecting the relative efficiency of firms
… under SFAS No. 142 whether it improves financial reporting quality by better reflecting the underlying relative efficiency of a firm. A firm's relative efficiency is measured by using Data Envelopment Analysis (DEA). The analysis is undertaken on three selected industries--durable manufacturers, …
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