... on financial reporting quality (FRQ) by employing a shock-based research design. Using a large sample of firms from 34 economies from 2000 through 2019, we document a significant improvement in FRQ after the adoption of SoP laws, suggesting increased monitoring on financial reporting. In addition, our cross...

... of KAMs on audit fees and financial reporting quality. Using public companies listed on the Main Board of the Hong Kong Stock Exchange as the treatment group and the companies listed on the Shanghai and Shenzhen Main Board Stock Exchanges as the control group, pre-post and difference-in-differences...

... audit quality are associated with high financial reporting quality and that this is evident in firms with high audit quality showing a weaker negative (positive) relationship between forecast accuracy (dispersion) and political connections and high levels of Bumiputera directors. Overall, the findings...