Title:
Corporate Governance and Financial Reporting Quality

Authors:
Abiodun, Olatunde Omotayo, Shiyanbola, Tunji Trimisiyu, Aderibigbe, Amos Adejare, Nigeria

Abstract:

This research delves into the influence of corporate governance on the quality of financial reporting by conducting an extensive review of existing literature. The analysis sourced articles from accounting journals and published materials from 2013 to 2023. Through this examination, we identified areas with inadequate information and gaps in the literature, underlining the necessity for further research. Furthermore, this paper presents pivotal insights and investigates various facets of financial reporting quality. The study reviewed six theories -stakeholders' theory, agency theory, stewardship theory, core competencies theory, transaction cost analysis theory, and resource-based view theory. This study concludes that corporate governance has significant implications for the quality of financial reporting.

DOI: https://doi.org/10.51505/IJEBMR.2024.8910