Auditing, Earnings Management, Governance
This cluster of papers focuses on financial reporting, earnings management, audit committee characteristics, accounting quality, corporate governance, and the impact of information asymmetry. It also explores the implications of International Financial Reporting Standards (IFRS) adoption and the role of analyst forecasts and disclosure practices in the context of financial reporting.
Papers listed on taxonomy pages are the top few works per node from the OpenAlex snapshot. That list is not exhaustive and is not an endorsement. The topic map and the journal registry remain separate: there is still no authoritative topic-to-venue or topic-to-organization edge. Search is a lexical lookup, not a claim that a venue publishes a topic.
Most cited
- Earnings Management During Import Relief Investigations
- Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
- Performance matched discretionary accrual measures
- The economic implications of corporate financial reporting
- Detecting Earnings Management.
- Auditor size and audit quality
Most recent
- Corporate Governance Disclosure Requirements and Reporting Quality in Africa: An African Union Perspective
- Corporate Governance Disclosure Requirements and Reporting Quality in Africa: An African Union Perspective
- The informativeness of stock price at dual-class firms
- Regulatory Learning or Precaution? Capital, Reporting, and Supervisory Architecture Under Ambiguity
- Creative Accounting Practices on the Profitability of Listed Manufacturing Firms’ Industrial Sector in Nigeria
- PENGARUH INVESTMENT OPPORTUNITY SET, KOMPLEKSITAS OPERASI PERUSAHAAN DAN FINANCIAL DISTRESS TERHADAP AUDIT REPORT LAG