Matches in SemOpenAlex for { <https://semopenalex.org/work/W2969876021> ?p ?o ?g. }
- W2969876021 abstract "The purpose of this paper is to review the most recent empirical studies on corporate disclosures, in the aim of examining the link between disclosure quality (DQ) and financial reporting quality, audit quality, and investors’ perceptions of the quality of financial reporting and providing recommendations for future research on this topic. Seventy-eight empirical studies, published in several relevant journals from 2003 onwards (i.e. one year after the commencement of the SOX 2002), have been categorized and analyzed in order to identify the link between the aforementioned variables. The analysis has revealed that the Sarbanes Oxley Act (2002) has significantly increased management awareness of the importance of accounting disclosures. In general, the majority of the studies which have been reviewed have identified the presence of a positive correlation between four aforementioned variables. These findings lend credence to the belief that these variables may well be classified as dependent since they are complementary. Finally, the review presents a discussion of the limitations of the studies and provides useful recommendations for future research on this topic." @default.
- W2969876021 created "2019-08-29" @default.
- W2969876021 creator A5068447144 @default.
- W2969876021 date "2019-08-24" @default.
- W2969876021 modified "2023-09-30" @default.
- W2969876021 title "Disclosure Quality and its Impact on Financial Reporting Quality, Audit Quality, and Investors’ Perceptions of the Quality of Financial Reporting: A Literature Review" @default.
- W2969876021 cites W1493452437 @default.
- W2969876021 cites W1507383678 @default.
- W2969876021 cites W1509279886 @default.
- W2969876021 cites W1514921101 @default.
- W2969876021 cites W1526206440 @default.
- W2969876021 cites W1552409810 @default.
- W2969876021 cites W1560653061 @default.
- W2969876021 cites W1593455549 @default.
- W2969876021 cites W1603794490 @default.
- W2969876021 cites W1605347156 @default.
- W2969876021 cites W1643467027 @default.
- W2969876021 cites W1797349550 @default.
- W2969876021 cites W1900644973 @default.
- W2969876021 cites W1931023810 @default.
- W2969876021 cites W1975095598 @default.
- W2969876021 cites W1981476721 @default.
- W2969876021 cites W1982523793 @default.
- W2969876021 cites W1984988612 @default.
- W2969876021 cites W1992498289 @default.
- W2969876021 cites W1992601479 @default.
- W2969876021 cites W2003398768 @default.
- W2969876021 cites W2003937960 @default.
- W2969876021 cites W2007231276 @default.
- W2969876021 cites W2008974923 @default.
- W2969876021 cites W2011188981 @default.
- W2969876021 cites W2012363474 @default.
- W2969876021 cites W2021705213 @default.
- W2969876021 cites W2022971203 @default.
- W2969876021 cites W2031534634 @default.
- W2969876021 cites W2047236462 @default.
- W2969876021 cites W2050624699 @default.
- W2969876021 cites W2054579923 @default.
- W2969876021 cites W2067945192 @default.
- W2969876021 cites W2071791738 @default.
- W2969876021 cites W2090386056 @default.
- W2969876021 cites W2092680724 @default.
- W2969876021 cites W2108377819 @default.
- W2969876021 cites W2109307145 @default.
- W2969876021 cites W2112582798 @default.
- W2969876021 cites W2115428256 @default.
- W2969876021 cites W2115747715 @default.
- W2969876021 cites W2116797670 @default.
- W2969876021 cites W2122024984 @default.
- W2969876021 cites W2126186544 @default.
- W2969876021 cites W2131136597 @default.
- W2969876021 cites W2135364663 @default.
- W2969876021 cites W2137488937 @default.
- W2969876021 cites W2171983833 @default.
- W2969876021 cites W2183461408 @default.
- W2969876021 cites W2291422613 @default.
- W2969876021 cites W2314866834 @default.
- W2969876021 cites W2531488726 @default.
- W2969876021 cites W2584817228 @default.
- W2969876021 cites W2586076534 @default.
- W2969876021 cites W2587266201 @default.
- W2969876021 cites W2605549612 @default.
- W2969876021 cites W2640315251 @default.
- W2969876021 cites W2728572473 @default.
- W2969876021 cites W2752617332 @default.
- W2969876021 cites W286297135 @default.
- W2969876021 cites W2891393676 @default.
- W2969876021 cites W2912354599 @default.
- W2969876021 cites W2916711908 @default.
- W2969876021 cites W2952145925 @default.
- W2969876021 cites W3121562953 @default.
- W2969876021 cites W3121727281 @default.
- W2969876021 cites W3121883648 @default.
- W2969876021 cites W3122176856 @default.
- W2969876021 cites W3122519131 @default.
- W2969876021 cites W3122625710 @default.
- W2969876021 cites W3124363000 @default.
- W2969876021 cites W3124388084 @default.
- W2969876021 cites W3124773030 @default.
- W2969876021 cites W3124783532 @default.
- W2969876021 cites W3124958099 @default.
- W2969876021 cites W3125001043 @default.
- W2969876021 cites W3125342930 @default.
- W2969876021 cites W3125677029 @default.
- W2969876021 cites W1979922354 @default.
- W2969876021 cites W2129822362 @default.
- W2969876021 doi "https://doi.org/10.5430/afr.v8n3p201" @default.
- W2969876021 hasPublicationYear "2019" @default.
- W2969876021 type Work @default.
- W2969876021 sameAs 2969876021 @default.
- W2969876021 citedByCount "4" @default.
- W2969876021 countsByYear W29698760212021 @default.
- W2969876021 countsByYear W29698760212022 @default.
- W2969876021 countsByYear W29698760212023 @default.
- W2969876021 crossrefType "journal-article" @default.
- W2969876021 hasAuthorship W2969876021A5068447144 @default.
- W2969876021 hasBestOaLocation W29698760211 @default.
- W2969876021 hasConcept C10138342 @default.
- W2969876021 hasConcept C111472728 @default.
- W2969876021 hasConcept C119857082 @default.