CEO, CFO, Financial Reporting Quality, Hierarchical Linear Modeling

Tharindra Ranasinghe, Ariel Rava, Emanuel Zur, Kogod School of Business, American University, Sy Sims School of Business, Yeshiva University, Smith School of Business, University of Maryland, College Park

Journal of Accounting, Auditing & Finance

Published online on January 09, 2025

Abstract

Journal of Accounting, Auditing & Finance, Volume 41, Issue 2, Page 708-731, April 2026.
Industry, firm, CEO, CFO, and time effects likely have a significant influence on a firm’s financial reporting quality (FRQ). However, our understanding of the extent to which each of these factors affects different facets of FRQ remains limited. In this ...