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Complexity of financial reporting standards and accounting expertise · Study

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ArticleComplexity of financial reporting standards and accounting expertise

Roman Chychyla2018

Article2018

Complexity of financial reporting standards and accounting expertise

Roman Chychyla · Andrew J. Leone · Miguel Minutti‐Meza

148 citations·0/0 files stored·Journal of Accounting and Economics

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

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References

1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 2008Bootstrap-Based Improvements for Inference with Clustered Errors 2007Boards: Does one size fit all☆2008Annual report readability, current earnings, and earnings persistence 2004Oxford English dictionary 2007Monitoring: Which institutions matter?2007The determinants of board structure☆

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2022Board diversity’s antecedents and consequences: A review and research agenda 2021eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research 2018Financial Statement Complexity and Bank Lending 2021Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?2022Financial Costs of Judicial Inexperience: Evidence From Corporate Bankruptcies 2023Strategic complexity in disclosure

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Year2018

Typearticle

Published2018-09-27

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations148

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jacceco.2018.09.005

openalex_workW2892993604

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2021Readability of Accounting Disclosures: A Comprehensive Review and Research Agenda*

2020The impact of the precision of accounting standards on the expanded auditor’s report in the European Union