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Research article

First published 2025-10

Impact of Audit Committee Effectiveness,Internal Audit and Enterprise Risk Management on Financial Reporting Lag: A Threshold Analysis and Quantile Regression Approach

Rohaida Ismail, Norman Mohd-Saleh, Rubayah Yakob [...]

Sage Open

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Research article

First published 2025-10

The Role of Internal Control Disclosure in Financial Reporting Precision and the Quality of Audited Financial Reports

Mingcherng Deng, Xiaoyan Wen

Journal of Accounting,Auditing & Finance

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Research article

First published 2020-10

Global financial reporting convergence: A study of the adoption of International Financial Reporting Standards by the Swedish accountancy profession

Andreas Jansson

Competition & Change

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Research article

First published 2013-12

Costs of mandatory international financial reporting standards: Evidence of reduced accrual reliability

Cheng Y Lai, Yang Li, Yaowen Shan [...]

Australian Journal of Management

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Research article

First published 2021-7

XBRL Mandate and Timeliness of Financial Reporting: The Effect of Internal Control Problems

Seokyoun Hwang, Won Gyun No, Jongkyum Kim

Journal of Accounting,Auditing & Finance

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Research article

First published 2018-10

Unexpected Fees and the Prediction of Material Weaknesses in Internal Control Over Financial Reporting

Susan M. Albring, Randal J. Elder, Xiaolu Xu

Journal of Accounting,Auditing & Finance

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Research article

First published 2020-12

Implementation of International Financial Reporting Standards: Its Practices,Challenges and Prospects: The Case of Commercial Banks in Ethiopia

Derbew Kenubeh Dagnew

Asia-Pacific Journal of Management Research and Innovation

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Research article

First published 2024-11

Financial reporting in times of crisis: The case of the Serbian developing economy during COVID-19

Vladimir Obradović, Milan Čupić, Dragomir Dimitrijević

Australian Journal of Management

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Other

First published 2011-9

Modernizing governments in Transitional and Emerging Economies through financial reporting based on international standards

Andrés Navarro Galera, Manuel Pedro Rodríguez Bolívar

International Review of Administrative Sciences

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Research article

First published 2018-4

Do Companies With Effective Internal Controls Over Financial Reporting Benefit From Sarbanes–Oxley Sections 302 and 404?

Parveen P. Gupta, Heibatollah Sami, Haiyan Zhou

Journal of Accounting,Auditing & Finance

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