Understanding the Relation between Financial Reporting Quality and Audit Quality

By Lisa Milici Gaynor, Andrea Seaton Kelton, Molly Mercer, Teri Lombardi Yohn. 2016

182 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/531fb42d4b3cc25775cd7f107b78a7b6d0f55d2a

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1. H. Al‐Shaer

Citations in the corpus

• Sustainability reporting quality and post‐audit financial reporting quality: Empirical evidence from the UK (2020, background): “…reporting quality constructs are generally unobservable, and the literature on audit quality and financial reporting quality often underplay the distinction between audit quality and financial reporting quality and use the same metrics to measure both (Gaynor, Kelton, Mercer, & Yohn, 2016, p. 6).”