Concepedia

External Financial Reporting

External Financial Reporting is a formal process of disclosing standardized financial information, prepared in accordance with generally accepted accounting principles, to external stakeholders such as investors, creditors, and regulatory agencies, to provide transparent and auditable insights into an entity's financial performance and position.

276

Publications

19.2K

Citations

546

Authors

332

Institutions

Publications per year

2017–2026

94

Parents

Publications

276

Founding Family Ownership and Earnings Quality

Dechun Wang · Journal of Accounting Research · 2006 · 1.1K citations

, , +10

Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members

Suraj Srinivasan · Journal of Accounting Research · 2005 · 1.1K citations · Full text

, , +16

Audit Committee Composition and Auditor Reporting

Joseph V. Carcello, Terry L. Neal · The Accounting Review · 2000 · 889 citations

, , +15

Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions

Holger Daske, Luzi Hail, Christian Leuz et al. · Journal of Accounting Research · 2012 · 740 citations

, , +16

The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports

Anna M. Costello, Regina Wittenberg-Moerman · Journal of Accounting Research · 2010 · 543 citations

, , +17

1–5 of 276

Authors

546

  1. GK
    Ganesh Krishnamoorthy

    Boston College, United States

    6 publications · 724 citations

    6

    h-index

  2. JR
    Jeffrey R. Cohen

    Boston College, United States

    6 publications · 724 citations

    6

    h-index

  3. ML
    Mark L. DeFond

    University of Southern California, United States

    5 publications · 442 citations

    5

    h-index

  4. OH
    Ole‐Kristian Hope

    University of Toronto, Canada

    4 publications · 736 citations

    4

    h-index

  5. DA
    David A. Wood

    University of Wisconsin–Madison, United States

    4 publications · 289 citations

    4

    h-index

1–5 of 546

Institutions

332

  1. University of Chicago

    Chicago, United States

    10 h-index

    11 publications

    4.2K citations

  2. University of Southern California

    Los Angeles, United States

    8 h-index

    9 publications

    757 citations

  3. California Southern University

    Chandler, United States

    7 h-index

    8 publications

    745 citations

  4. University of Tennessee at Knoxville

    Knoxville, United States

    6 h-index

    8 publications

    1.5K citations

  5. City University of Hong Kong

    Hong Kong, Hong Kong

    6 h-index

    8 publications

    382 citations

  6. Boston College

    Boston, United States

    6 h-index

    9 publications

    741 citations

  7. Bentley University

    Waltham, United States

    5 h-index

    6 publications

    155 citations

  8. Monash University

    Melbourne, Australia

    5 h-index

    5 publications

    116 citations

1–8 of 332

Venues

  1. SSRN Electronic Journal

    Repository · 43 publications · 1.9K citations

    20

    h-index

  2. The Accounting Review

    16 publications · 3.1K citations

    16

    h-index

  3. Accounting Horizons

    10 publications · 638 citations

    10

    h-index

  4. Auditing A Journal of Practice & Theory

    AJPT · 8 publications · 280 citations

    9

    h-index

  5. Contemporary Accounting Research

    CAR · 7 publications · 378 citations

    8

    h-index

1–5