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ReviewList of References (APA 7th Edition) 1. Abhishek, A. (2023). An empirical analysis of impact of XBRL on quality of financial reporting in India. Journal of Financial Reporting and Accounting, 21(4), 810–828. 2. Akerlof, G. A. (1970). The market for "lemons": Quality uncertainty and the market mechanism. The Quarterly Journal of Economics, 84(3), 488–500. 3. Alqatamin, R. M., & Alqatamin, M. (2024). Audit committee characteristics and financial reporting quality: Evidence from the emerging market. Journal of Governance and Regulation, 13(2), 150–163. 4. Ball, R., & Brown, P. (1968). An empirical evaluation of accounting income numbers. Journal of Accounting Research, 6(2), 159–178. 5. Barth, M. E., Landsman, W. R., & Lang, M. H. (2008). International Accounting Standards and accounting quality. Journal of Accounting Research, 46(3), 467–498. 6. Dechow, P. M., & Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review, 77(s-1), 35–59. 7. Dechow, P. M., Ge, W., & Schrand, C. (2010). Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and Economics, 50(2-3), 344–401. 8. Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. The Accounting Review, 70(2), 193–225. 9. DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147–160. 10. Etengu, R., et al. (2026). Corporate governance mechanisms and financial reporting quality: Evidence from quoted manufacturing firms. African Journal of Accounting and Finance, 14(1), 45–62. 11. Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. The Journal of Law and Economics, 26(2), 301–325. 12. Fang, J., He, L., Meng, Y., & Ye, K. (2022). Supervision or collusion? CEO-CFO social ties and financial reporting quality. Journal of Corporate Finance, 72, 102150. 13. Financial Accounting Standards Board (FASB). (2010). Statement of Financial Accounting Concepts No. 8: Conceptual Framework for Financial Reporting. FASB. 14. Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), 365–383. 15. International Accounting Standards Board (IASB). (2018). Conceptual Framework for Financial Reporting. IFRS Foundation. 16. Irawan, D., Rachmawati, S., & Silvarajoo, J. (2025). Factors driving the quality of financial reporting in non-financial public companies in Indonesia. Asian Journal of Business and Accounting, 18(1), 112–140. 17. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. 18. Johri, A. (2024). Examining the impact of IFRS adoption on financial reporting quality of multinational companies. Global Business Review, 25(3), 612–630. 19. Karunananda, A., Azam, M., & Yusoff, W. (2025). The impact of financial reporting quality (FRQ) on decision-usefulness: A case of investors in Sri Lanka. Global Business & Finance Review, 30(1), 88–105. 20. Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163–197. 21. Lisboa, I., Costa, J., & Reis, M. (2025). Financial reporting quality impact on the firm's capital structure. Review of Accounting and Finance, 24(2), 201–222. 22. Myers, S. C., & Majluf, N. S. (1984). Corporate financing and investment decisions when firms have information that investors do not have. Journal of Financial Economics, 13(2), 187–221. 23. Ohlson, J. A. (1995). Earnings, book values, and dividends in equity valuation. Contemporary Accounting Research, 11(2), 661–687. 24. Pfeffer, J., & Salancik, G. R. (1978). The External Control of Organizations: A Resource Dependence Perspective. Harper & Row. 25. Reis, M. (2023). Financial reporting quality impact on the firm's capital structure (Master's thesis, University of Minho). 26. Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3), 335–370. 27. Spence, M. (1973). Job market signaling. The Quarterly Journal of Economics, 87(3), 355–374. 28. Staubus, G. J. (1961). A Theory of Accounting to Investors. University of California Press. 29. Tawiah, V., & Borgi, H. (2022). Impact of XBRL adoption on financial reporting quality: A global evidence. International Journal of Accounting & Information Management, 30(4), 480–505. 30. Tran, T., & Dang, V. (2026). A meta-analytic review of the impact of financial reporting quality on firm value and performance. Journal of Accounting Literature, 44(1), 78–104. 31. Watts, R. L., & Zimmerman, J. L. (1978). Towards a positive theory of the determination of accounting standards. The Accounting Review, 53(1), 112–134. 32. Watts, R. L., & Zimmerman, J. L. (1986). Positive Accounting Theory. Prentice-Hall. 33. Yahaya, A. (2026). Moderating role of audit quality in the gender diversity-reporting quality relationship. Journal of Accounting in Emerging Economies, 16(2), 230–252. 34. Yousaf, M., & Mahmood, A. (2026). Audit committee characteristics and financial reporting quality of listed firms. Journal of Accounting, Finance & Business Insights, 5(1), 33–50. Kindly search for the above refrences and provide their DOI AskWhy can't i update a document here AskIn a nut shell what research topic are you suggesting WriteKindly brainstorm and restructure the proposed tiltle to be more focus and direct , note , title that have not been authored before and a very interesting area ReviewProposed Title From Cyber Risk to Investment Decisions: Board Oversight and Management Control Systems in Cybersecurity Investment A Critical Review of Emerging Econom Ask你係Apple Specialist 我而家用緊iPad mini A17 Pro WiFi 256GB,得返33GB容量。而家想trade in 咗佢換iPad mini A20 Pro Cellular, 但未諗到究竟應該要256GB定512GB,你點睇? Ask过程叙述详细 Ask详细拆分过程 Ask我如何自己做一个类似Consensise的多模型对比平台(先做网页版即可) Factcheckbest AI model in world Debatebest AI model in world Debatehello AskWhat are the main arguments against breakfast being the most important meal? 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