Economic Policy Uncertainty and Accounting Reporting Complexity

Andros Gregoriou, Tri Tri Nguyen, Nhung Vu, Liverpool Business School, Liverpool John Moores University, Department of Accounting, College of Business, Colorado State University, Fort Collins, Faculty of Business and Law, University of Roehampton, School of Accounting, University of Economics Ho Chi Minh City, Ho Chi Minh City, Accounting and Finance Group, Loughborough Business School, Loughborough University

Journal of Accounting, Auditing & Finance

Published online on November 13, 2025

Abstract

Journal of Accounting, Auditing & Finance, Ahead of Print.
We posit that accounting reporting complexity includes two components—monetary reporting complexity (MRC) and textual reporting complexity (TRC). It is generally challenging to disentangle these components because they tend to increase with real business ...