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A Screening of Tools to Measure the Quality of Financial Reporting

Author

Listed:
  • Tatiana Dănescu

    (Faculty of Economics and Law, Department of Economic Sciences ED1, University of Medicine, Pharmacy, Science and Technology "George Emil Palade" of Targu Mures, Gheorghe Marinescu, nr. 38, Targu Mures, 540139, Romania)

  • Roxana Maria Stejerean

    (1 Decembrie 1918" University of Alba Iulia, 5 Gabriel Bethlen Street, Alba Iulia, 510009, Romania)

Abstract

The main objective of this research is to identify and systematize tools for measuring the quality of financial reports, in order to support researchers considering this comprehensive area. By using the PRISMA system in as transparent a manner as possible, we also aimed to find potential gaps in all 89 articles and scholarly papers examined in the smallest detail. As the quality of financial reporting is ultimately aimed at mediating the relationship between the entity and the user, it is not a topic addressed individually, the secondary object of this paper is to expose the most common themes and discussions associated with this object of study, such as: characteristics of entities, adoption of International Financial Reporting Standards, shareholding structure, corporate governance and audit committee.

Suggested Citation

  • Tatiana Dănescu & Roxana Maria Stejerean, 2023. "A Screening of Tools to Measure the Quality of Financial Reporting," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, vol. 1, pages 11-28, December.
    • Handle: RePEc:pmu:oecono:v:1:y:2023:p:11-28
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    Keywords

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    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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