Accruals quality and internal control over financial reporting

Article Abstract:

The relation between accruals quality and internal controls is examined using 705 firms that reported at least one material weakness between August 2002 to November 2005 and find that weaknesses are usually associated with badly estimated accruals that are not considered as cash flows. It is found that weakness disclosures relating to overall company-level controls propels the relation between weak internal controls and lower accruals quality. No such relation for more auditable, account-specific weakness were found and similar results were found using discretionary accruals, average accruals quality, historical accounting restatements, and earnings persistence.

Analysis, Report, Internal control (Accounting)

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GASB no. 34's governmental financial reporting model: evidence on its information relevance

Article Abstract:

The efficacy of Governmental Accounting Standards Board 34 in assessing government's default risk is discussed.

Product standards, safety, & recalls, Venture Analysis, Standards, Methods, Risk assessment, Governmental Accounting Standards Board

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Measuring reporting conservatism

Article Abstract:

The assessment of financial reporting conservatism, using differential timeliness, is presented.

Usage, Evaluation, Measurement, Conservatism

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