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The financial reporting environment: Review of the recent literature

20102,498 citationsJournal Article

Authors

Anne Beyer · Stanford University

Daniel Cohen · The University of Texas at Dallas

Thomas Z. Lys · Northwestern University

Beverly R. Walther · Northwestern University

Topics & Keywords

Auditing, Earnings Management, Governance Corporate Finance and Governance Financial Reporting and XBRL

UN Sustainable Development Goals

Decent work and economic growth

Publication Details

Published in: Journal of Accounting and Economics

Volume 50, Issue 2-3, pp. 296-343

DOI: 10.1016/j.jacceco.2010.10.003

Field-Weighted Citation Impact: 183.59

The financial reporting environment: Review of the recent literature | Researchclopedia