Quality Of Reports Research Articles

Abstracts of randomized controlled trials in splint therapy for temporomandibular disorders: Reporting quality and spin.

Poor reporting quality and spin in randomized controlled trial (RCT) abstracts can lead to misinterpretation and distorted interpretation of results. This methodological study aimed to assess the reporting quality and spin among RCT abstracts on splint therapy for temporomandibular disorders (TMD) and explore the association between spin and potentially related factors. The authors searched PubMed for RCTs on splint therapy for TMD. The reporting quality of each abstract was assessed using the original 16-item CONSORT for abstracts checklist. The authors evaluated the presence and characteristics of spin only in abstracts with nonsignificant primary outcomes according to pre-determined spin strategies. Logistic regression analyses were performed to identify factors associated with the presence of spin. A total of 148 abstracts were included in the reporting quality evaluation. The mean overall CONSORT score (OCS) was 5.86 (score range: 0-16). Only interventions, objectives and conclusions were adequately reported. Of the 61 RCT abstracts included for spin analysis, spin was identified in 38 abstracts (62.3%), among which 32 abstracts (52.3%) had spin in the Results section and 21 (34.4%) had spin in the Conclusions section. A significantly lower presence of spin was found in studies with exact p-value reporting (OR: 0.170; 95% CI: 0.032-0.887; p = .036) and a two-arm comparison design (OR: 11.777; 95% CI: 2.171-63.877; p = .004). The reporting quality of RCT abstracts on splint therapy for TMD is suboptimal and the prevalence of spin is high. More awareness and joint efforts are needed to improve reporting quality and minimize spin.

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.

Blockchain‐based incentive mechanism for environmental, social, and governance disclosure: A principal‐agent perspective

AbstractEnvironmental, social, and governance (ESG) disclosure has drawn much attention from listed companies, investors, and regulators. In response to the increasing demand of investors and regulators for non‐financial information, listed companies have paid attention to publishing ESG reports consisting of environmental, social, and governance information. Listed companies are increasingly required to provide high‐quality information that is clear and comparable. However, the lack of incentive to listed companies makes it hard to improve the quality of ESG disclosure, and the cost of ESG disclosure leads to the uncontrollable quality of ESG reports and may even manipulation by opportunistic behaviors. In this paper, we illustrate the moral hazard problem in ESG disclosure from the perspective of investors and listed companies, in which the effort level for listed companies to provide high‐quality ESG report cannot be observed by investors. Then we propose a blockchain‐based incentive mechanism for ESG disclosure from a principal‐agent perspective to improve the information quality of ESG disclosure, where investors act as principal and listed companies act as agents. Token in blockchain technology is utilized as the rewards to improve the listed companies' reputation, thus increasing their chance of being promoted to investors for preferential investment opportunities in the blockchain platform. We then design the first‐best (FB) and second‐best (SB) optimal contracts based on classic principal‐agent model to overcome the moral hazard problem. Extensive simulations are conducted to demonstrate the effectiveness and feasibility of the incentive mechanism.

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)

Completeness and Quality of ADR reports published in Leading Biomedical Journals

To study the completeness of ADR reports published in leading Indian biomedical, pharmacological or medical journals.The quality and completeness of published ADR reports in leading Bio Medical Journals can prove very vital in the effective implementation of drug safety programmes in the form of PvPI in the country. It will further, go long ways to assure the quality assurance of PvPI not only at National Coordination Centre but also at the respective AMC level.

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

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

Materiality and stakeholder engagement in sustainability reporting: does it matter?

Materiality analysis and stakeholder engagement are crucial processes in sustainability reports which aim to identify material issues and prioritize them based on stakeholder interests. Subjectivity in the process of determining materiality and stakeholder engagement can affect the quality of sustainability reports because management can determine the information to be published and eliminate negative information related to sustainability. This research aims to investigate the influence of board of directors’ activity, presence of independence commissioners, company financial performance, and size on materiality disclosure and stakeholder engagement in mining companies in Indonesia. Content analysis and multiple regression analysis were carried out on 70 sustainability reports. The research results show that the involvement of the board of directors and the quantity of board members have a positive and significant effect, while the presence of independence commissioners and company size do not have a significant effect on materiality and stakeholder disclosure. It is noteworthy that disclosing materiality in sustainability reports is a crucial aspect of business practices, irrespective of the company’s financial status or size. This research contributes to the disclosure of materiality and stakeholder involvement in the reporting of companies operating in Indonesia from the perspective of stakeholder theory and legitimacy theory.

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

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

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.

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.

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.

Cutting Edge to Cutting Time: Can ChatGPT Improve the Radiologist's Reporting?

Radiology-structured reports (SR) have many advantages over free text (FT), but the wide implementation of SR is still lagging. A powerful tool such as GPT-4 can address this issue. We aim to employ a web-based reporting tool powered by GPT-4 capable of converting FT to SR and then evaluate its impact on reporting time and report quality. Thirty abdominopelvic CT scans were reported by two radiologists across two sessions (15 scans each): a control session using traditional reporting methods and an AI-assisted session employing a GPT-4-powered web application to structure free text into structured reports. For each radiologist, the output included 15 control finalized reports, 15 AI-assisted pre-edits, and 15 post-edit finalized reports. Reporting turnaround times were assessed, including total reporting time (TRT) and case reporting time (TATc). Quality assessments were conducted by two blinded radiologists. TRT and TATc have decreased with the use of the AI-assisted reporting tool, although statistically not significant (p-value > 0.05). Mean TATc for RAD-1 decreased from 00:20:08 to 00:16:30 (hours:minutes:seconds) and TRT decreased from 05:02:00 to 04:08:00. Mean TATc for RAD-2 decreased from 00:12:04 to 00:10:04 and TRT decreased from 03:01:00 to 02:31:00. Quality scores of the finalized reports with and without AI-assistance were comparable with no significant differences. Adjusting the AI-assisted TATc by removing the editing time showed statistically significant results compared to the control for both radiologists (p-value < 0.05). The AI-assisted reporting tool can generate SR while reducing TRT and TATc without sacrificing report quality. Editing time is a potential area for further improvement.

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.