Concepedia

Disclosure Oversight

Disclosure Oversight is a formal governance mechanism within financial oversight that systematically ensures the accuracy, completeness, and timeliness of organizational disclosures by establishing accountability structures and verification processes to mitigate informational asymmetries and enhance stakeholder trust.

22

Publications

2.5K

Citations

44

Authors

32

Institutions

Publications per year

2017–2026

3

Parents

Publications

22

Auditor independence, ‘low balling’, and disclosure regulation

Linda DeAngelo · Journal of Accounting and Economics · 1981 · 1.7K citations

, , +16

Valuation impact of Sarbanes–Oxley: Evidence from disclosure and governance within the financial services industry

Aigbe Akhigbe, Anna D. Martin · Journal of Banking & Finance · 2005 · 167 citations

, , +16

An integrated analysis of the association between accrual disclosure and the abnormal accrual anomaly

Henock Louis, Dahlia Robinson, Andrew M. Sbaraglia · Review of Accounting Studies · 2007 · 92 citations

, , +14

The Influence of Country‐ and Firm‐level Governance on Financial Reporting Quality: Revisiting the Evidence

Pietro Bonetti, Michel Magnan, Antonio Parbonetti · Journal of Business Finance &amp Accounting · 2016 · 60 citations

, , +17

Disclosure, shareholder oversight and the pay–performance link

Peter Clarkson, Julie Walker, Shannon Nicholls · Journal of Contemporary Accounting & Economics · 2011 · 55 citations

, , +14

1–5 of 22

Authors

44

  1. DR
    Dahlia Robinson

    University of South Florida, United States

    2 publications · 117 citations

    2

    h-index

  2. HL
    Henock Louis

    Pennsylvania State University, United States

    2 publications · 117 citations

    2

    h-index

  3. AM
    Andrew M. Sbaraglia

    Florida International University, United States

    2 publications · 117 citations

    2

    h-index

  4. SS
    Suzanne Summers

    Lander University, United States

    2 publications · 50 citations

    2

    h-index

  5. AB
    Ashley Burrowes

    University of Wisconsin–La Crosse, United States

    1 publications · 26 citations

    1

    h-index

1–5 of 44

Institutions

32

  1. University of Pennsylvania

    Philadelphia, United States

    2 h-index

    2 publications

    1.8K citations

  2. Arizona State University

    Tempe, United States

    2 h-index

    2 publications

    117 citations

  3. The University of Queensland

    Brisbane, Australia

    2 h-index

    4 publications

    162 citations

  4. Pennsylvania State University

    State College, United States

    2 h-index

    3 publications

    209 citations

  5. Lander University

    Greenwood, United States

    1 h-index

    2 publications

    80 citations

  6. State Street (United States)

    Boston, United States

    1 h-index

    2 publications

    52 citations

  7. Southern Illinois University Carbondale

    Carbondale, United States

    1 h-index

    2 publications

    54 citations

  8. Fairfield University

    Fairfield, United States

    1 h-index

    1 publications

    167 citations

1–8 of 32

Venues

  1. SSRN Electronic Journal

    Repository · 4 publications · 74 citations

    4

    h-index

  2. International Journal of Auditing

    IJA · 2 publications · 50 citations

    2

    h-index

  3. European Accounting Review

    EAR · 2 publications · 42 citations

    2

    h-index

  4. The Medical Journal of Australia

    MJA · 1 publications · 26 citations

    1

    h-index

  5. 1

    h-index

1–5