The Impact of Corporate Governance on Financial Reporting Quality: Integrated Approach

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NIKBAKHT MOHAMMAD REZA; Ahmad Khanbeigi Mostafa

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Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2018 | Volume:25 | Issue:3 Page(s): 433-455

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Information Journal Paper

Title

The Impact of Corporate Governance on Financial Reporting Quality: Integrated Approach

Author(s)

NIKBAKHT MOHAMMAD REZA | Ahmad Khanbeigi Mostafa | Issue Writer Certificate

Keywords

Agency theoryQ1

Corporate governanceQ2

Emerging marketsQ1

Financial reporting qualityQ1

Abstract

Objective: Considering the importance of Corporate governance and its impact on Financial reporting quality, in this study, the impact of Corporate governance on Financial reporting quality (FRQ) has been investigated by using different criteria to measure the FRQ’ s components (12 models) and four dimensions of Corporate governance, including audit, board structure, transparency and disclosure and the ownership structure. Methods: Using a combination of technical data for 102 companies the listed on Tehran Stock Exchange during the 7 year period 2006 to 2013 and by deploying Structural Equation Modeling and Partial Least Squares method. Results: The results show that there is a significant relationship between Corporate governance and Financial reporting quality. Our findings are consistent with the research results in Emerging markets. Conclusion: Our findings indicate that two dimensions of Corporate governance, auditor and ownership structure dimensions, have a significant impact on Financial reporting quality (FRQ).

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APA: Copy

NIKBAKHT, MOHAMMAD REZA, & Ahmad Khanbeigi, Mostafa. (2018). The Impact of Corporate Governance on Financial Reporting Quality: Integrated Approach. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 25(3 ), 433-455. SID. https://sid.ir/paper/8154/en

Vancouver: Copy

NIKBAKHT MOHAMMAD REZA, Ahmad Khanbeigi Mostafa. The Impact of Corporate Governance on Financial Reporting Quality: Integrated Approach. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2018;25(3 ):433-455. Available from: https://sid.ir/paper/8154/en

IEEE: Copy

MOHAMMAD REZA NIKBAKHT, and Mostafa Ahmad Khanbeigi, “The Impact of Corporate Governance on Financial Reporting Quality: Integrated Approach,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 25, no. 3 , pp. 433–455, 2018, [Online]. Available: https://sid.ir/paper/8154/en

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