A Screening of Tools to Measure the Quality of Financial Reporting

Tatiana Dănescu () and Roxana Maria Stejerean ()
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Tatiana Dănescu: Faculty of Economics and Law, Department of Economic Sciences ED1, University of Medicine, Pharmacy, Science and Technology "George Emil Palade" of Targu Mures, Gheorghe Marinescu, nr. 38, Targu Mures, 540139, Romania
Roxana Maria Stejerean: 1 Decembrie 1918" University of Alba Iulia, 5 Gabriel Bethlen Street, Alba Iulia, 510009, Romania

Acta Marisiensis. Series Oeconomica, 2023, vol. 1, 11-28

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.

Keywords: measurement tools; review; quality; financial reporting (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:pmu:oecono:v:1:y:2023:p:11-28

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