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Corporate Governance and Quality of Financial Reporting in Emerging Markets: A Structured Literature Review

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  • Punita Dhansingh Rajpurohit
  • Parag Rajkumar Rijwani

Abstract

This article is a structured literature review (SLR) on the role of corporate governance (CG) in ensuring/improving the quality of financial reporting (FRQ) in emerging markets and identify avenues for future research. A rigorous search strategy applied across several databases resulted in 51 articles. A detailed analytical framework is used to analyse and synthesise these articles. SLR reveals five major themes of research: regulation, comparative analysis, specificities of country, political connections, and religion. These themes are examined by the selected articles using archival data of non-financial listed firms. This SLR contributes to academia and practice by providing a comprehensive descriptive analysis of the characteristics of articles; synthesising the existing research using a detailed categorisation analysis based on a comprehensive review of themes researched, measurement of CG and FRQ, methodology used, findings and use of interaction terms; and suggesting the avenues for future research. To the best of our knowledge, this study is the first to take a detailed account of the role of CG to ensure FRQ in emerging markets.

Suggested Citation

  • Punita Dhansingh Rajpurohit & Parag Rajkumar Rijwani, 2022. "Corporate Governance and Quality of Financial Reporting in Emerging Markets: A Structured Literature Review," Indian Journal of Corporate Governance, , vol. 15(1), pages 89-134, June.
    • Handle: RePEc:sae:ijcgvn:v:15:y:2022:i:1:p:89-134
    DOI: 10.1177/09746862221089060
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