Complexity of financial reporting standards and accounting expertise

Citations

Cited by:

1. Barber, Russell & Hollie, Dana, 2021. "Does order backlog matter for financial reporting quality? Evidence from revenue restatements," Advances in accounting, Elsevier, vol. 53(C).
2. Katarzyna Anna Bilicka & Elisa Casi & Carol Seregni & Barbara Stage, 2021. "Tax Strategy Disclosure: A Greenwashing Mandate?," CESifo Working Paper Series 9030, CESifo.
   • Bilicka, Katarzyna & Casi, Elisa & Seregni, Carol & Stage, Barbara M. B., 2024. "Tax strategy disclosure: A greenwashing mandate?," ZEW Discussion Papers 21-047, ZEW - Leibniz Centre for European Economic Research, revised 2024.
3. Laura Bini & Francesco Giunta & Rebecca Miccini & Lorenzo Simoni, 2023. "Corporate governance quality and non-financial KPI disclosure comparability: UK evidence," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 43-74, March.
4. Rani Hoitash & Udi Hoitash & Ari Yezegel, 2021. "Can sell-side analysts’ experience, expertise and qualifications help mitigate the adverse effects of accounting reporting complexity?," Review of Quantitative Finance and Accounting, Springer, vol. 57(3), pages 859-897, October.
5. Obermire, Kara M. & Cohen, Jeffrey R. & Zehms, Karla M., 2021. "Audit committee members’ professional identities: Evidence from the field," Accounting, Organizations and Society, Elsevier, vol. 93(C).
6. Pinto, Inês & Morais, Ana Isabel & Quick, Reiner, 2020. "The impact of the precision of accounting standards on the expanded auditor’s report in the European Union," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
7. Joost Impink & Mari Paananen & Annelies Renders, 2022. "Regulation‐induced Disclosures: Evidence of Information Overload?," Abacus, Accounting Foundation, University of Sydney, vol. 58(3), pages 432-478, September.
8. Paul Hribar & Richard Mergenthaler & Aaron Roeschley & Spencer Young & Chris X. Zhao, 2022. "Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 60(1), pages 299-351, March.
9. Ibrahim El-Sayed Ebaid, 2023. "IFRS adoption and the readability of corporate annual reports: evidence from an emerging market," Future Business Journal, Springer, vol. 9(1), pages 1-12, December.
10. Robert Carnes, 2025. "Riding the merger wave: the gatekeeping role of auditors," Review of Accounting Studies, Springer, vol. 30(2), pages 2071-2133, June.
11. Aghamolla, Cyrus & Smith, Kevin, 2023. "Strategic complexity in disclosure," Journal of Accounting and Economics, Elsevier, vol. 76(2).
12. Blankespoor, Elizabeth & deHaan, Ed & Marinovic, Iván, 2020. "Disclosure processing costs, investors’ information choice, and equity market outcomes: A review," Journal of Accounting and Economics, Elsevier, vol. 70(2).
13. Vismaya Gangadharan & Lakshmi Padmakumari, 2024. "Fogging the firm performance: an empirical examination of the annual report readability in India," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(2), pages 211-226, June.
14. Andersson, Patric & Hellman, Niclas, 2020. "Analysts’ evaluations of acquisitions: Swedish survey evidence on IFRS knowledge and the use of accounting information for valuation purposes," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
15. Abbas Saad Hamada Alkhuzaie & Muzaffar Asad & Ala'a Zuhair Ahmad Mansour & Mohammed Ali Bait Ali Sulaiman & Umar Nawaz Kayani & Muhammad Uzair Asif, 2024. "Compliance with Accounting Standards by Jordanian SMEs," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 89-107.
16. Oliver Binz & Robert Hills & Matthew Kubic, 2023. "Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP?," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 61(5), pages 1479-1530, December.
17. Ni Wayan Rustiarini & Ni Made Sunarsih & Putu Diah Kumalasari, 2025. "Ownership Structure and Financial Restatement in Emerging Markets: A Study from Indonesia," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 80-97.
18. Aleksandra “Ally” B. Zimmerman & Dereck Barr‐Pulliam & Joon‐Suk Lee & Miguel Minutti‐Meza, 2023. "Auditors’ Use of In‐House Specialists," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 61(4), pages 1363-1418, September.
19. El’fred Boo & Terence Ng & Premila Gowri Shankar, 2021. "Effects of Advice on Auditor Whistleblowing Propensity: Do Advice Source and Advisor Reassurance Matter?," Journal of Business Ethics, Springer, vol. 174(2), pages 387-402, November.
20. María Dolores Alcaide-Ruiz & Francisco Bravo-Urquiza, 2024. "Board’s financial expertise: a bibliometric analysis and future research agenda," Management Review Quarterly, Springer, vol. 74(2), pages 951-976, June.
21. Oradi, Javad & Hesarzadeh, Reza & E-Vahdati, Sahar & Nadeem, Muhammad, 2024. "CEO succession origin and annual reports readability," The British Accounting Review, Elsevier, vol. 56(6).
22. Gutiérrez‐Ponce Herenia & Chamizo González Julián & Manar Moffadi Awad Al‐mohareb, 2024. "Does corporate governance influence readability of the report by the chairman of the board of directors? The case of Jordanian listed companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3535-3550, July.
23. Lai, Karen M.Y. & Khedmati, Mehdi & Gul, Ferdinand A. & Mount, Matthew P., 2023. "Making honest men of them: Institutional investors, financial reporting, and the appointment of female directors to all-male boards," Journal of Corporate Finance, Elsevier, vol. 78(C).
24. Zhou, Fuzhao & Huang, Jianning, 2024. "Cybersecurity data breaches and internal control," International Review of Financial Analysis, Elsevier, vol. 93(C).
25. Boone, Jeff P. & Khurana, Inder K. & Raman, K.K., 2022. "Accounting estimation intensity, analyst following, and earnings forecast properties," Advances in accounting, Elsevier, vol. 59(C).
26. Grommes, Alexander, 2025. "Impact of audit assurance on the quality of sustainability reporting," Junior Management Science (JUMS), Junior Management Science e. V., vol. 10(1), pages 201-235.
27. Nicolae MÄ‚GDAÅž & Gabriel RAITA, 2022. "Ï»¿The Role And Importance Of Legal Aspects Regarding Accounting Expertise," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(24), pages 1-1.
28. Hills, Robert & Kubic, Matthew & Mayew, William J., 2021. "State sponsors of terrorism disclosure and SEC financial reporting oversight," Journal of Accounting and Economics, Elsevier, vol. 72(1).