Special section editorial: Enforcement of financial reporting

Stergios Leventis · Christopher Humphrey

11 citations0/0 files storedAccounting and Business Research

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

Abstract

This editorial introduces and assesses the collective contribution of three papers that collectively provide a special section of ABR on the topic of corporate financial reporting enforcement.1 Emp...

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References

2008International Accounting Standards and Accounting Quality 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences 2011The new global rulers: the privatization of regulation in the world economy 2013Mandatory IFRS reporting and changes in enforcement 2011Do the SEC's enforcement preferences affect corporate misconduct?2014Political connections and SEC enforcement 2015A Review of the IFRS-Adoption Literature 2007Theorizing engagement: the potential of a critical dialogic approach

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