Financial Reporting Quality: A Literature Review
Abstract
The purpose of this paper is to review current articles and research papers with regard to influences on and measures of the quality of financial reporting. The paper also examines some findings and some gaps in the existing literature. The Design/Methodology/Approach: This paper reviews existing literature from some accounting journals, official accounting associations, and published papers from the period 2009 to 2015. Research Findings This research recognized some instances of insufficient information and some gaps in the existing literature. For example, the size of some study samples is not big enough to draw reasonable conclusions. Research limitations/Implications: It identifies some gaps in the current literature and calls for additional research. Further, the paper offers some object lessons, and exposes the reader to different aspects of financial reporting quality.