Financial Reporting Quality Measurements: A Review Paper

Abstract

The measurements related to financial reporting quality and disclosure are versatile in association with the research objective, the definition of financial reporting quality and the determinants of quality. The paper reviews financial reporting quality measurements within the scope of the Conceptual Framework of International Financial Reporting Standards. The purpose of the paper is to facilitate young Ph.D. students and researchers to form a solid and systematical understanding of financial reporting for their future research. The main contribution of the paper in the research field is the paper attempted to: 1) review and analyze the existing accounting literature in the theoretical framework; 2) On the basis of theory, current and future trends in accounting research is illustrated.