Determinants of voluntary Internet financial reporting by local government authorities

Article Abstract:

A study examining the factors because of which the local governments voluntarily disclose the financial information of their agencies and activities on Internet is presented. The study is based on the public sector reforms implemented in New Zealand.

Legal issues & crime, Government regulation (cont), Government regulation, Public Administration, New Zealand, Legal/Government Regulation, Capital funds & cash flow, State & Local Government, Local Government, Laws, regulations and rules, Accounting and auditing

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Do auditor resignations reduce uncertainty about the quality of firms' financial reporting?

Article Abstract:

The implications of auditor's resignation on the uncertainty relating to quality of the financial reports of the clients of the resigning auditor are discussed.

Appointments, resignations and dismissals, Auditors

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Disclosure timing: determinants of quarterly earnings release dates

Article Abstract:

The implications of discretionary accounting disclosure like the timing of disclosure related to quarterly earnings release are analyzed.

Management dynamics, Management, Company business management

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