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Title: On the relation between financial reporting quality and country attributes: research challenges and opportunities
Authors: Isidro, H.
Nanda, D. J.
Wysocki, P.
Keywords: Accounting quality
Financial reporting
International accounting
IFRS adoption
Country attributes
Issue Date: 2020
Publisher: American Accounting Association
Abstract: We provide new evidence on the co-dependence among the many country attributes previously linked to financial reporting quality. First, we show that the synchronicity of 21 changing country attributes spikes surrounding mandatory IFRS adoption. Thus, while IFRS adoption “explains” increased reporting quality, this finding disappears after including other changing country determinants of reporting quality. Second, a single underlying factor distills the numerous reporting quality measures used in the international literature. Finally, we document that four underlying country factors largely subsume the individual explanatory power of 72 candidate country attributes in explaining reporting quality levels across countries. We conclude with implications and suggestions for future research on international reporting quality.
Peer reviewed: yes
DOI: 10.2308/accr-52607
ISSN: 0001-4826
Accession number: WOS:000565109900011
Appears in Collections:BRU-RI - Artigos em revistas científicas internacionais com arbitragem científica

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