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Circulation, ISSN 0009-7322, 10/2017, Volume 136, Issue 16, pp. e232 - e268
Journal Article
Circulation, ISSN 0009-7322, 09/2016, Volume 134, Issue 11, pp. e198 - e225
Journal Article
Journal of Accounting and Economics, ISSN 0165-4101, 11/2016, Volume 62, Issue 2-3, pp. 234 - 269
A growing literature documents that complex financial statements negatively affect the information environment. In this paper, we examine whether managers use... 
Voluntary disclosure | Information environment | Financial statement complexity | MANAGEMENT FORECASTS | LIQUIDITY | QUALITY | MARKET | ANNUAL-REPORT READABILITY | STOCK RETURNS | BUSINESS, FINANCE | EARNINGS PERSISTENCE | INVESTORS | PRIVATE INFORMATION | ECONOMICS | ASSOCIATION | Financial statements | Accounting | Standards | Financial disclosure
Journal Article
Knowledge-Based Systems, ISSN 0950-7051, 07/2017, Volume 128, pp. 139 - 152
Financial statement fraud has been serious concern for investors, audit firms, government regulators, and other capital market stakeholders. Intelligent... 
Annual reports | Text mining | Feature selection | Financial statement fraud | Machine learning | FEATURE-SELECTION | WORDS | TEXT | MODEL | COMPUTER SCIENCE, ARTIFICIAL INTELLIGENCE | Financial statements | Financial markets | Detectors | Fraud investigation | Mineral industry | Financial misrepresentations | Comparative analysis | Data mining | Mining industry | Methods
Journal Article
Accounting, Auditing & Accountability Journal, ISSN 1368-0668, 08/2014, Volume 27, Issue 7, pp. 1190 - 1216
Purpose The paper contributes to the current discussions about the concept of Integrated Reporting (IR) and provides a practical and useful proposal of an... 
Integrated reporting | Value added | Value added statements | TRIPLE BOTTOM-LINE | BUSINESS, FINANCE | PRODUCTIVITY | SUSTAINABILITY | CORPORATION | COMPANY | Management | Analysis | Methods | Organizational communication | Annual reports | Initiatives | Gross Domestic Product--GDP | Cognition & reasoning | Sustainability reporting | Social responsibility
Journal Article
Journal of Accounting Research, ISSN 0021-8456, 09/2014, Volume 52, Issue 4, pp. 955 - 992
Journal Article
Journal Article
AUDITING-A JOURNAL OF PRACTICE & THEORY, ISSN 0278-0380, 05/2019, Volume 38, Issue 2, pp. 1 - 26
We examine whether the readability of financial statement footnotes in the annual report is informative about audit engagement risk. Using various readability... 
audit report lag | MANAGEMENT | QUALITY | engagement risk | INFORMATION | EARNINGS | FEES | audit fees | BUSINESS, FINANCE | readability | IMPACT | DISCLOSURE | going concern opinion | LITIGATION RISK | footnotes | EFFICIENCY | JUDGMENTS
Journal Article
2003, Routledge new works in accounting history, ISBN 0415299551, 320
This Volume, edited by Peter W. Wolnizer, Professor of Accounting at the University of Sydney, makes available the collected writings of Walter P. Scheutze, a... 
Financial statements | Corporations | Accounting | Corporation reports
eBook
DISCRETE DYNAMICS IN NATURE AND SOCIETY, ISSN 1026-0226, 2019, Volume 2019, pp. 1 - 12
Journal Article
Development and Learning in Organizations, ISSN 1477-7282, 2018
Journal Article