This thesis focuses on financial reporting. The main objective of the first chapter is to understand the role of fair value accounting, taking into account the

A thorough retrospective guide to financial accounting changes related to Sarbanes - Oxley and corresponding legislation.

Accounting has an ever-increasing significance in contemporary society. Indeed, some argue that its practices are fundamental to the development and functioning

The dissertation consists of four essays on the quality of audited financial statements. The first analysis investigates the association between several regulat