Related Articles ( financial reporting )
The Role of Electronic Accounting Disclosure in Enhancing the Financial Reports Quality and Reducing the Information Asymmetry Gap in the Jordanian Business Environment
The purpose of this paper is to study and clarify the electronic accounting disclosure concepts, natures and development stages as well as its components. Furthermore, its role in improving the quality of financial reporting as well as in reducing the gap of the asymmetry of information in the Jordanian ...
The impact of corporate governance on the financial reporting quality in Saudi banks
This research aims to define the association between improving the quality of financial reporting process and achieving positive changes in operating income and comprehensive income by means of applying corporate governance requirements in the banks of the KSA. The research showed a positive relationship ...
The Role of Risk Committee and Firm Profitability in Reducing Audit Report Lag: Evidence from Non-Financial Listed Firms in Saudi Arabia
Objectives: This research investigates the influence of having a separate risk committee on audit report lag for non-financial firms in Saudi Arabia and whether firm profitability moderates these effects. Methods: The study develops two regression models to examine the aforementioned relationships for ...
Reviewing Internal Control and its Impact on the Integration of Financial Reporting and Financial Statement Auditing
Objectives: The study aims to examine the impact of internal control auditing on the integration between financial reporting and financial statement auditing by: analyzing the degree of integration between internal and external auditing, measuring compliance with internal control requirements, and assessing ...
The Impact of the Company's Characteristics on Earnings Management Practices in Saudi Joint Stock Companies: An Empirical Study
Objectives: This current study aims to find out the extent to which Saudi joint stock companies practice earnings management behavior in their financial reports, and to know the impact of some company characteristics such as company size, age, type of activity, management efficiency, and audit office ...