This paper proposes a framework for audited financial reporting that is intended to address major perceived limitations in current quality reporting principles. The paper thus addresses the potential decoupling problem between financial statement audits and what is being audited identified by Power (1997). Using an extended risk model, the framework not only identifies principles of quality fin...

The study's objective was to analyse the relationship between corporate governance attributes and financial reporting quality from a developing country perspective. Data collected through quantitative content analysis of annual reports audited statements (2012 2018) Zambian-listed companies. This longitudinal study that involved panel data analysis. Therefore, Hausman test conducted select mode...