A Screening of Tools to Measure the Quality of Financial Reporting

Tatiana Dănescu; Roxana Maria Stejerean

doi:10.2478/amso-2023-0002

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A Screening of Tools to Measure the Quality of Financial Reporting

Acta Marisiensis. Seria Oeconomica

Volume 17 (2023): Issue 1 (December 2023)

By: Tatiana Dănescu and Roxana Maria Stejerean

Open Access

|Jan 2024

Abstract

The main objective of this research is to identify and systematize tools for measuring the quality of financial reports, in order to support researchers considering this comprehensive area. By using the PRISMA system in as transparent a manner as possible, we also aimed to find potential gaps in all 89 articles and scholarly papers examined in the smallest detail. As the quality of financial reporting is ultimately aimed at mediating the relationship between the entity and the user, it is not a topic addressed individually, the secondary object of this paper is to expose the most common themes and discussions associated with this object of study, such as: characteristics of entities, adoption of International Financial Reporting Standards, shareholding structure, corporate governance and audit committee.

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