<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>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.</p>
</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.

A Screening of Tools to Measure the Quality of Financial Reporting

Faculty of Economics and Law, Department of Economic Sciences ED1

University of Medicine, Pharmacy, Science and Technology "George Emil Palade" of Targu Mures

1 Decembrie 1918" University of Alba Iulia

Acta Marisiensis. Seria Oeconomica

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

{"article-title":"A Screening of Tools to Measure the Quality of Financial Reporting"}

The main objective of this research is to identify and systematize tools for measuring the quality of financial reports, in order to support researchers...

A Screening of Tools to Measure the Quality of Financial Reporting

Publié en ligne: 19 janv. 2024

Pages: 11 - 28

DOI: https://doi.org/10.2478/amso-2023-0002

Mots clés
measurement tools, review, quality, financial reporting

© 2023 Tatiana Dănescu et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

A Screening of Tools to Measure the Quality of Financial Reporting

Publié en ligne: 19 janv. 2024

Pages: 11 - 28

DOI: https://doi.org/10.2478/amso-2023-0002

Mots clésmeasurement tools, review, quality, financial reporting

© 2023 Tatiana Dănescu et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Mots clés
measurement tools, review, quality, financial reporting