Financial Reporting Quality Research Articles

Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan pada Perusahaan Industri Manufaktur

The study entitled "The Influence of the Quality of Human Resource, Utilization of Information Technology and Internal Control Systems on the Quality of Financial Reports in Manufacturing Industry Companies" aims to determine the effect of the quality of human resources, utilization of information technology and internal control systems on the quality of financial reports in manufacturing companies located in DKI Jakarta. The approach used in this research is a quantitative approach. The type of data used in this research is primary data. Questionnaires were delivered to 110 employees of manufacturing industry companies who work in the fields of accounting, finance and audit. A total of 110 questionnaires were again filled in completely and appropriately so they could be processed. The data collected was processed using the SPSS software program. The quality of the data collected was measured using validity and reliability tests. Meanwhile, for the classical assumption test, the normality test is used. The statistical methods used to test the hypothesis are the T test, multiple linear regression analysis, and the F test. The results of the research show that the quality of human resources, use of information technology and internal control systems have a positive influence on the quality of financial reports.

The influence of accounting information systems, internal control systems and human resource competencies on the quality of financial reports with regional government leadership style as a moderation variable (Case study of regency/city regional government in North Sulawesi Province)

The influence of accounting information systems, internal control systems and human resource competencies on the quality of financial reports with regional government leadership style as a moderation variable (Case study of regency/city regional government in North Sulawesi Province)

The Effect of Implementing an Internal Control System, Implementing Information Technology and Human Resource Competence on the Quality of Financial Reporting (Study of South Aceh Regional Work Unit)

The Effect of Implementing an Internal Control System, Implementing Information Technology and Human Resource Competence on the Quality of Financial Reporting (Study of South Aceh Regional Work Unit)

Say-on-Pay Laws and Financial Reporting Quality Around the World: Evidence from a Natural Experiment

Say-on-Pay Laws and Financial Reporting Quality Around the World: Evidence from a Natural Experiment

Audit Committee Characteristics and Financial Reporting Quality of Consumer Good Firms in Nigeria

The paper examined the impact of audit committee features on the reporting quality of consumer goods firms in Nigeria. The paper used an ex post facto design. Data were gathered from the audited annual reports of the target firms. By employing the Hausman test, the study used a fixed and random effect model. The F-statistic of 2.238984, p-value = 0.023456 < 0.05 alpha, suggests that audit team meetings, size and financial knowledge jointly have a substantial implication on the calibre of financial reporting. In light of the foregoing, the study suggested among others that firms should maintain an optimal size that balances efficiency with diverse expertise that is neither too small nor too large for thorough financial oversight.

The Effect of Financial Reporting Quality on Firm Financial Performance: The Moderating Role of Ownership Structure

The Effect of Financial Reporting Quality on Firm Financial Performance: The Moderating Role of Ownership Structure

Financial Reporting Quality during the Covid-19 Pandemic: Evidence from Transportation Sector and Tourism/Recreation Industry in Indonesia

Financial Reporting Quality during the Covid-19 Pandemic: Evidence from Transportation Sector and Tourism/Recreation Industry in Indonesia

The impact of the characteristics of audit committees on the quality of financial reports

The impact of the characteristics of audit committees on the quality of financial reports

The Influence of Information Technology Utilization and Use on the Quality of Financial Reports

The Influence of Information Technology Utilization and Use on the Quality of Financial Reports

The Influence of Audit Fees, Audit Tenure, Company Size and Managerial Ownership on Audit Quality

Every company must provide quality financial reports presented in the form of company financial statements or with accounting information. Public accountants are needed to find misrepresentations or fraud in financial statements and reduce the possibility of this happening. This research aims to provide an explanation and analysis of the effect of audit fees, audit duration, company size and managerial ownership on audit quality in transportation and logistics sector companies listed on the IDX in 2016-2022. This study involved 63 observations, each with 9 samples and 30 populations. Data analysis was carried out using descriptive statistics, classical assumption tests and multiple linear regression analysis using SPSS 25 software. The results of the study concluded that audit fees and company size had an effect, but audit tenure and managerial ownership did not.

Determinants of Financial Reporting Quality in Public Sector Entities: Empirical Evidence from Debt Management Office of Nigeria

Determinants of Financial Reporting Quality in Public Sector Entities: Empirical Evidence from Debt Management Office of Nigeria

The Effect of Green Accounting Implementation, Environmental Performance, and Sustainability Growth on Financial Reporting Quality with Profitability as A Moderating Variable

The Effect of Green Accounting Implementation, Environmental Performance, and Sustainability Growth on Financial Reporting Quality with Profitability as A Moderating Variable

Accounting Information System and Financial Reporting Quality of Quoted Service Companies in Nigeria

AIS is seen as a significant organizational mechanism but it can only be of benefit to organizational operations, including the Quality of Financial Reporting (QFR) produced if the right factors are well integrated and operated harmoniously. Therefore, the study examined AIS and QFR of listed service companies in Nigeria. The study adopted cross-sectional survey research design. Primary data was employed through a questionnaire which was administered on 256 respondents. Variables used included Information Quality (IQ), Service Quality (SERVQ), faithful representation, relevance, understandability and timeliness. The study adopted the use of structural equation modeling for data analysis. The findings revealed that IQ has a significant effect on QFR while SERVQ has no significant and negative effect on QFR. It is therefore recommended that organizations should ensure that they maintain good information quality which should start from the point of data collection from different sources to the point of final preparation of the financial reports.

Peningkatan Kualitas Laporan Keuangan UMKM Toko Sembako Dan Laundry Care

In order to maintain business continuity and growth, Micro, Small and Medium Enterprises (MSMEs) need assistance in preparing financial reports. The importance of assistance in preparing financial reports for Micro, Small and Medium Enterprises (MSMEs), especially for Toko Laras Barokah and Laundry Care is included in this activity. Accurate and timely financial reports are very important for MSMEs to run and develop their companies. This research uses a qualitative methodology by providing direct support to the two MSMEs in preparing their financial reports. The aim of this coaching activity is to perfect the accounting procedures of MSME owners and increase their awareness of the importance of financial reports. The findings of this research show how good mentoring can improve the quality of MSME financial reports, which will facilitate better business decision making and increase access to funding and other resources.

The Influence of Accounting Information Systems in Mediating the Quality of Financial Reports on the Performance of MSMEs in Medan

This research aims to determine the Influence of Accounting Information Systems in Mediating the Quality of Financial Reports on the Performance of MSMEs in Medan. The approach used in this research is quantitative, a survey with a Likert scale was distributed to stakeholders interests of MSMEs in Medan. Data analysis carried out using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS. Research finds significant effects accounting information systems and the quality of financial reports on the performance of MSMEs. In addition, this research highlights the mediating influence of financial report quality on the relationship between accounting information systems and performance in Medan.

EFFECT OF ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS ON QUALITY OF FINANCIAL REPORTS IN THE PUBLIC SECTOR IN NIGERIA

The adoption of IPSAS aims to enhance the quality and comparability of financial reports in the public sector globally. Despite these objectives, implementing IPSAS in Nigeria has faced significant challenges that may impact the quality of financial reports produced by public sector entities. examine the effect of adopting IPSAS on the quality of financial reports in the Federal Ministry of Finance in Nigeria. Accountability, transparency, relevance, comparability, and full representation are the variables used. The study population comprised accountants, auditors and finance managers in agencies in the Ministry of Finance in Nigeria. Yamane formular was used to arrive at a total number of respondents of 394. The primary data source was used with a structured questionnaire as the instrument of data collection. The data were processed using factor analysis, and the hypotheses were tested using multiple regression. The findings showed that the accountability of IPSAS significantly affects the quality of financial reporting in the Federal Ministry of Finance. The study found that the transparency of IPSAS significantly affects the quality of financial reporting in the Federal Ministry of Finance. The study found that the relevance of IPSAS does not significantly affect the quality of financial reporting in the Federal Ministry of Finance. The study found that the comparability of IPSAS significantly affects the quality of financial reporting in the Federal Ministry of Finance. The study found that the full representation of IPSAS significantly affects the quality of financial reporting in the Federal Ministry of Finance. Based on this, the study recommends that the Federal Ministry of Finance should develop and implement clear accountability frameworks that outline the roles and responsibilities of various personnel in the financial reporting process. This will ensure that everyone understands their accountability in maintaining the quality and integrity of financial reports.

Implementation of an Accounting Information System Improving the Quality of Financial Reporting

Information systems play a crucial role in companies and businesses, particularly in accounting information systems. This study centers on the execution of accounting information systems to achieve enhanced quality of financial statements. The research methodology employed in this study is a comprehensive review of existing literature. The data utilized is classified as secondary data. The study findings demonstrate that the use of accounting information systems has a substantial influence on enhancing the accuracy and reliability of financial statements. Furthermore, the effective utilization of accounting information systems is contingent upon the backing of management, which plays a role in enhancing the accuracy and reliability of financial statements.

Financial Reporting Quality’s Moderating Effects on The Relationship Between External Auditing Practices and Firm Performance During a Decline in Covid-19

This research article explores the moderating role of financial reporting quality in the relationship between external auditing practices and firm performance during a decline in the COVID-19 pandemic. Using 212 questionnaire responses from small to medium manufacturing companies situated in industrious locations in Erbil, Erbil Industrial Zone, Erbil Free Zone, Sheikh Choly Industrial Area, and Qushtapa Industrial Area of Kurdistan, a structural equation model was estimated. The study findings are threefold and have advanced empirical ideas by highlighting that (1) the adoption of external practices has a significant effect on financial reporting quality and an insignificant positive effect on firm performance, (2) the adoption of financial reporting quality has a significant positive effect on firm performance and (3) financial reporting quality has a moderating effect on the relationship between external auditing practices and firm performance during a decline in Covid-19. The findings contribute to the advancement of the Principal-Agent Theory by providing empirical evidence on how external auditing practices influence financial reporting quality, aligning with the expectations of agency theory. It enriches the theoretical understanding of how monitoring mechanisms impact the agent’s behavior in the principal-agent relationship. To enhance firm performance, the findings suggest that it is important for firms to recognize the link between financial reporting quality and firm performance and allocate resources and efforts to improve reporting practices accordingly.

Examining the ability of big data analytics to investigate financial reporting quality: a comprehensive bibliometric analysis

Purpose This study aims to examine the ability of big data analytics (BDA) to investigate financial reporting quality (FRQ), identify the knowledge base and conceptual structure of this research field and explore BDA techniques used over time. Design/methodology/approach This study uses a comprehensive bibliometric analysis approach (performance analysis and science mapping) using software packages, including Biblioshiny and VOSviewer. Multiple analyses are conducted, including authors, sources, keywords, co-citations, thematic evolution and trend topic analysis. Findings This study reveals that the intellectual structure of using BDA in investigating FRQ encompasses three clusters. These clusters include applying data mining to detect financial reporting fraud (FRF), using machine learning (ML) to examine FRQ and detecting earnings management as a measure of FRQ. Additionally, the results demonstrate that ML and DM algorithms are the most effective techniques for investigating FRQ by providing various prediction and detection models of FRF and EM. Moreover, BDA offers text mining techniques to detect managerial fraud in narrative reports. The findings indicate that artificial intelligence, deep learning and ML are currently trending methods and are expected to continue in the coming years. Originality/value To the best of the authors’ knowledge, this study is the first to provide a comprehensive analysis of the current state of the use of BDA in investigating FRQ.

Ownership Structure and Financial Reporting Quality of Listed Non Financial Firms in Nigerian: The Moderating Role of Audit Committee

The aim of this study is to evaluate the moderating role of audit committee on the relationship between ownership structure and financial reporting quality of listed non-financial firms in Nigeria. The study used annual reports from 41 listed non-financial firms in Nigeria between 2010 to 2021 period. The study used causal research design approach. The analysis was done using descriptive statistics and multiple regression technique using Generalised Method of Moment (GMM). The findings of the study show that there is significant relationship between ownership structure and financial reporting quality and audit committee can effectively moderate their relationship. The study therefore, rejects all the null hypotheses formulated. The implications of the study are that regulators and policy makers, may encourage more shareholders representation in audit committee of listed companies and mandate financial expertise to all audit committee members. The study concludes that presence of institutional, managerial and foreign ownerships as well as sound audit committee are important for improving firms' financial reporting quality. The study therefore, recommends that in order to enhance the reporting quality, management of listed non-financial firms in Nigeria should ensure that they have effective and functional audit committee. The ownership structure should also be strengthened in order to assist in improving financial reporting quality and also improve relevance and reliability of annual reports and make it easier for the stakeholders to make appropriate decisions relevant to their needs.