Accounting function hierarchies and financial reporting quality

Accounting function hierarchies and financial reporting quality

I examine how the hierarchical structure of a firm’s accounting function influences its financial reporting quality. Using information from accounting employees’ online resumes to infer the hierarchical layers in a firm’s accounting function, I find that a firm with a more hierarchical accounting fu...

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書目詳細資料
主要作者:	LI, Shuo
格式:	text
語言:	English
出版:	Institutional Knowledge at Singapore Management University 2024
主題:	organization structure financial reporting quality corporate accountants internal control internal information quality Accounting
在線閱讀:	https://ink.library.smu.edu.sg/etd_coll/569 https://ink.library.smu.edu.sg/context/etd_coll/article/1567/viewcontent/Thesis_Shuo_Submission_Apr06.pdf
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