Do audit firm reputation provide insight into financial reporting quality? Evidence from accrual and real management of listed companies in Vietnam

Tran, Ngoc Mai; Tran, Manh Ha

doi:10.1080/23311975.2023.2197675

Cited by 1 publication

(1 citation statement)

References 25 publications

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“…In addition to meeting legal requirements, transparent financial reporting increases investment, reduces capital costs, and fosters positive relationships with stakeholders [29]. Improved corporate governance and stakeholder trust are the main drivers of sustainable financial performance in companies that produce highquality financial reporting [30]. Management can make better decisions about resource allocation and strategy planning when they have access to timely and accurate financial information [31].…”

Section: Financial Statement Quality and Financial Performancementioning

confidence: 99%

How Tax Compliance, Audit Quality, and Financial Reporting Quality on Corporate Financial Performance in Manufacturing Companies

Dwitayanti,

Armaini

2024

account. Fin.

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Within the framework of Indonesian manufacturing enterprises, this study explores the intricate links between tax compliance, audit quality, financial reporting quality, and firm financial performance. Using Structural Equation Modeling with Partial Least Squares (SEM-PLS), a sample of 175 firms was examined. The effect of these variables on financial performance was evaluated using correlation analysis, hypothesis testing, and descriptive statistics. The findings show a strong positive correlation between business financial performance, financial reporting quality, audit quality, and tax compliance. This study adds to the body of knowledge by providing complex insights specific to the Indonesian manufacturing industry. These insights can be used by investors, policy makers, regulators, and firm management to enhance decision-making procedures and promote sustainable financial practices in the sector.

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Section: Financial Statement Quality and Financial Performancementioning

confidence: 99%