Notice of Retraction: How to measure financial reporting quality internationally?

Huifa Chen; Yihong Jiang; Qingliang Tang; Zhijun Lin

doi:10.1109/ICEBEG.2011.5882149

Notice of Retraction: How to measure financial reporting quality internationally?

Huifa Chen
, Yihong Jiang
, Qingliang Tang
, Zhijun Lin

School of Business

Research output: Chapter in Book / Conference Paper › Chapter › peer-review

Abstract

This article develops an index to measure financial reporting quality at country level, i.e., financial reporting quality index. This index is applied in eight Asian-Pacific countries for year 2004 and 2005. The results suggest that Australia and New Zealand are among the best financial reporting quality countries in this area. Further analysis shows that financial reporting quality in the group as a whole was stable during the two years time period.

Original language	English
Title of host publication	2011 International Conference on E-Business and E-Government, ICEE2011 - Proceedings
Publisher	IEEE Computer Society
Pages	3271-3274
Number of pages	4
ISBN (Print)	9781424486946
DOIs	https://doi.org/10.1109/ICEBEG.2011.5882149
Publication status	Published - 2011

Publication series

Name	2011 International Conference on E-Business and E-Government, ICEE2011 - Proceedings

Keywords

audit quality
earnings management
financial reporting quality index
globalized financial markets
international accounting

Access to Document

10.1109/ICEBEG.2011.5882149

Cite this

Chen, H., Jiang, Y., Tang, Q., & Lin, Z. (2011). Notice of Retraction: How to measure financial reporting quality internationally? In 2011 International Conference on E-Business and E-Government, ICEE2011 - Proceedings (pp. 3271-3274). Article 5882149 (2011 International Conference on E-Business and E-Government, ICEE2011 - Proceedings). IEEE Computer Society. https://doi.org/10.1109/ICEBEG.2011.5882149

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title = "Notice of Retraction: How to measure financial reporting quality internationally?",

abstract = "This article develops an index to measure financial reporting quality at country level, i.e., financial reporting quality index. This index is applied in eight Asian-Pacific countries for year 2004 and 2005. The results suggest that Australia and New Zealand are among the best financial reporting quality countries in this area. Further analysis shows that financial reporting quality in the group as a whole was stable during the two years time period.",

keywords = "audit quality, earnings management, financial reporting quality index, globalized financial markets, international accounting",

author = "Huifa Chen and Yihong Jiang and Qingliang Tang and Zhijun Lin",

year = "2011",

doi = "10.1109/ICEBEG.2011.5882149",

language = "English",

isbn = "9781424486946",

series = "2011 International Conference on E-Business and E-Government, ICEE2011 - Proceedings",

publisher = "IEEE Computer Society",

pages = "3271--3274",

booktitle = "2011 International Conference on E-Business and E-Government, ICEE2011 - Proceedings",

}

Chen, H, Jiang, Y, Tang, Q & Lin, Z 2011, Notice of Retraction: How to measure financial reporting quality internationally? in 2011 International Conference on E-Business and E-Government, ICEE2011 - Proceedings., 5882149, 2011 International Conference on E-Business and E-Government, ICEE2011 - Proceedings, IEEE Computer Society, pp. 3271-3274. https://doi.org/10.1109/ICEBEG.2011.5882149

Notice of Retraction: How to measure financial reporting quality internationally? / Chen, Huifa; Jiang, Yihong; Tang, Qingliang et al.
2011 International Conference on E-Business and E-Government, ICEE2011 - Proceedings. IEEE Computer Society, 2011. p. 3271-3274 5882149 (2011 International Conference on E-Business and E-Government, ICEE2011 - Proceedings).

Research output: Chapter in Book / Conference Paper › Chapter › peer-review

TY - CHAP

T1 - Notice of Retraction

T2 - How to measure financial reporting quality internationally?

AU - Chen, Huifa

AU - Jiang, Yihong

AU - Tang, Qingliang

AU - Lin, Zhijun

PY - 2011

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N2 - This article develops an index to measure financial reporting quality at country level, i.e., financial reporting quality index. This index is applied in eight Asian-Pacific countries for year 2004 and 2005. The results suggest that Australia and New Zealand are among the best financial reporting quality countries in this area. Further analysis shows that financial reporting quality in the group as a whole was stable during the two years time period.

AB - This article develops an index to measure financial reporting quality at country level, i.e., financial reporting quality index. This index is applied in eight Asian-Pacific countries for year 2004 and 2005. The results suggest that Australia and New Zealand are among the best financial reporting quality countries in this area. Further analysis shows that financial reporting quality in the group as a whole was stable during the two years time period.

KW - audit quality

KW - earnings management

KW - financial reporting quality index

KW - globalized financial markets

KW - international accounting

UR - https://www.scopus.com/pages/publications/79960410675

U2 - 10.1109/ICEBEG.2011.5882149

DO - 10.1109/ICEBEG.2011.5882149

M3 - Chapter

AN - SCOPUS:79960410675

SN - 9781424486946

T3 - 2011 International Conference on E-Business and E-Government, ICEE2011 - Proceedings

SP - 3271

EP - 3274

BT - 2011 International Conference on E-Business and E-Government, ICEE2011 - Proceedings

PB - IEEE Computer Society

ER -

Chen H, Jiang Y, Tang Q, Lin Z. Notice of Retraction: How to measure financial reporting quality internationally? In 2011 International Conference on E-Business and E-Government, ICEE2011 - Proceedings. IEEE Computer Society. 2011. p. 3271-3274. 5882149. (2011 International Conference on E-Business and E-Government, ICEE2011 - Proceedings). doi: 10.1109/ICEBEG.2011.5882149

Notice of Retraction: How to measure financial reporting quality internationally?

Abstract

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Keywords

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