How to Improve the Overall Reliability of Corporate Financial Reporting: The Auditor's Perspective
Posted: 6 Apr 2004
Abstract
This study attempted to gauge the auditor's perspective regarding how to improve the reliability of corporate financial reporting. Using a sample of 132 auditors from CPA firms in the State of Connecticut, we identified the following research question: how can the overall reliability of financial reporting be improved? Findings show that auditors feel strongly that CEO/CFO certification and the FASB prompt response to emerging accounting issues will enhance the reliability of corporate financial reporting system. Implications for future research are discussed.
Keywords: Corporate Financial Reporting, Aggressive Accounting
JEL Classification: M41, M44, M49
Suggested Citation: Suggested Citation
RuJoub, Mohd A. and Parr, Nicola, How to Improve the Overall Reliability of Corporate Financial Reporting: The Auditor's Perspective. Available at SSRN: https://ssrn.com/abstract=490903 or http://dx.doi.org/10.2139/ssrn.490903
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.