tailieunhanh - Disclosure quality and its impact on financial reporting quality, audit quality, and investors’ perceptions of the quality of financial reporting: A literature review

The purpose of this paper is to review the most recent empirical studies on corporate disclosures, in the aim of examining the link between disclosure quality (DQ) and financial reporting quality, audit quality, and investors’ perceptions of the quality of financial reporting and providing recommendations for future research on this topic. | Disclosure quality and its impact on financial reporting quality, audit quality, and investors’ perceptions of the quality of financial reporting: A literature review