Framework for improving quality and comparability of non-financial reporting system
نویسندگان
چکیده
منابع مشابه
Non - audit services and financial reporting quality :
We provide evidence on the long standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978-80. Using this earlier setting, we find cross-sectional evidence of improved earnings quality when auditors provide NAS, especially those related to information services. This is consistent with better audit qu...
متن کاملInternal Audit, Board of Directors and Financial Reporting Quality
High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...
متن کاملThe Conceptual Framework for Financial Reporting as an Upper Domain Ontology for Financial Reporting
The Conceptual Framework for Financial Reporting (CFfFR) was developed to provide guidance to users and preparers of financial reports and standards. However, general consensus within the accounting community is that the Conceptual Framework fails to achieve the stated intended purpose. This paper reports on an interpretive research study to understand the role, position, content and usage of t...
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ژورنال
عنوان ژورنال: Copernican Journal of Finance & Accounting
سال: 2015
ISSN: 2300-3065,2300-1240
DOI: 10.12775/cjfa.2015.019