Corporate Governance and Credibility of Financial Reporting

被引：0

作者：

Ari, Mustafa ^{[1
]}

机构：

[1] Bilecik Univ, Golpazan MYO, Bilecik, Turkey

来源：

ESKISEHIR OSMANGAZI UNIVERSITESI IIBF DERGISI-ESKISEHIR OSMANGAZI UNIVERSITY JOURNAL OF ECONOMICS AND ADMINISTRATIVE SCIENCES | 2008年 / 3卷 / 02期

关键词：

Corporate governance; credibility of financial reporting; sarbanes-oxley; auditing; audit committee;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Financial reporting has lost the public confidence, especially after 1990s financial reporting scandals such as Enron, WorldCom and the others. Financial statements users have lost confidence in financial statements prepared by management and audited by external auditors. The main reason of the financial reporting scandals has been thought failures of corporate governance. In this study, it has been tried to find out the relationships between structure of corporate governance and the credibility of financial reporting based on literature view.

引用

下载

页码：43 / +

页数：27

共 50 条

[21] Special issue on "Business models, financial reporting and corporate governance''
Page, Michael
Spira, Laura F.
JOURNAL OF MANAGEMENT & GOVERNANCE, 2016, 20 (02) : 209 - 211
[22] Effect of Corporate Governance and Financial Reporting Quality on Asymmetry Information
Zulfiati, Lies
Fadhillah, Istiana Sarah
PROCEEDINGS OF THE 5TH ANNUAL INTERNATIONAL CONFERENCE ON ACCOUNTING RESEARCH (AICAR 2018), 2018, 73 : 126 - 128
[23] Non-financial reporting and corporate governance: a conceptual framework
Dimes, Ruth
Molinari, Matteo
SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL, 2023,
[24] Corporate Governance and Financial Reporting Quality: The Mediation Role of IFRS
Gardi, Bayar
Aga, Mehmet
Abdullah, Nabaz Nawzad
SUSTAINABILITY, 2023, 15 (13)
[25] Corporate governance and disclosures on the transition to International Financial Reporting Standards
Kent, Pamela
Stewart, Jenny
ACCOUNTING AND FINANCE, 2008, 48 (04): : 649 - 671
[26] Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports
Wang, Ruizhe
Zhou, Shan
Wang, Timothy
EUROPEAN ACCOUNTING REVIEW, 2020, 29 (04) : 631 - 663
[27] Fraudulent financial reporting, corporate governance and ethics: 1987-2007
Kalbers, Lawrence P.
REVIEW OF ACCOUNTING AND FINANCE, 2009, 8 (02) : 187 - +
[28] Financial and external reporting research: the broadening corporate governance challenge - A comment
Archer, Simon
ACCOUNTING AND BUSINESS RESEARCH, 2007, 37 (01) : 55 - 58
[29] Impact of corporate governance and ownership concentrations on timelines of financial reporting in Pakistan
Waris, Muhammad
Haji Din, Badariah
COGENT BUSINESS & MANAGEMENT, 2023, 10 (01):
[30] The potential implications of the financial reporting expectations gap for the development of corporate governance
Higson, Andrew
INTERNATIONAL JOURNAL OF DISCLOSURE AND GOVERNANCE, 2013, 10 (03) : 234 - 245

← 1 2 3 4 5 →