Agrawal, A., & Chadha, S. (2005). Corporate Governance and Accounting Scandals. The Journal of Law & Economics, 371-406.
Ahmed, H., & Azim, M. (2015). Earnings management behavior: A study on the cement industry of Bangladesh. International Journal of Management, Accounting and Economics, 265-276.
Ahmed, K., & Nicholls, D. (2004). The impact of non-financial company characteristics on mandatory disclosure compliance in developing countries: the case of Bangladesh. The International Journal of accounting, 62-77.
Al-Ajmi, J. (2009). Audit firm, corporate governance, and audit quality: Evidence from Bahrain. Advances in Accounting, 64- 74.
Al-Asiry, M. (2017). Determinants of quality of corporate voluntary disclosure in emerging countries: a cross national study. (Doctoral dissertation, University of Southampton).
Almaqtari, F. A., Al-Homaidi, E. A., & Ahmad, A. (2018). Impact of corporate governance mechanisms on financial reporting quality: Evidence from India. Asian Journal of Management Applications and Research, 2230-8679.
Alsaeed, K. (2006). The association between firm‐specific characteristics and disclosure: The case of Saudi Arabia. . Managerial Auditing Journal.
Asegdew, K. (2016). Determinants of Financial Reporting Quality: Evidence from Large Manufacturing Share Companies of Addis Ababa. Addis Ababa.
Atik, A. (2009). Detecting income-smoothing behaviors of Turkish listed companies through empirical tests using discretionary accounting changes. Critical Perspectives on Accounting, 591-613.
Bédard, J., & Gendron, Y. (2010). Strengthening the financial reporting system: can audit committees deliver? International journal of auditing, 174-210.
Ben Ali, C., Gettler-Summa, M., & Trabelsi, S. (2007). Disclosure quality and ownership structure: evidence from the French Stock Market.
Botosan, C. A., & Plumlee, M. A. (2002). A re‐examination of disclosure level and the expected cost of equity capital. . Journal of accounting research, 21-40.
Cai, J., Garner, J., & Walkling, R. (2009). Electing directors. The Journal of Finance, 2384-2421.
Chakroun, R., & Hussainey, K. (2014). Disclosure quality in Tunisian annual reports. . Corporate Ownership and Control, 58-80.
Chalaki, P., Dider, H., & Riahinezhad, M. (2012). Corporate governance attributes and financial reporting quality: Empirical evidence from Iran. International Journal of Business and Social Science, 223-229.
Chen, T. (2016). Internal Control, Life Cycle and Earnings Quality -An Empirical Analysis from Chinese Market. Open Journal of Business and Management, 207-218.
Chou, H. I., Chung, H., & Yin, X. (2013). Attendance of board meetings and company performance: Evidence from Taiwan. . Journal of Banking & Finance, 4157-4171.
Dâmaso, G., & Lourenço, I. C. (2011). Internet financial reporting: environmental impact companies and other determinants. In 8th International Conference on Enterprise Systems. Accounting and Logistics, 11-12.
Dechow, P. M., & Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual estimation errors. . The Accounting Review , 35-59.
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. Accounting Review, 193-225.
Deegan, C. (2014). Financial Accounting Theory (4th ed.). Australia: McGraw-Hill Education.
Doyle, J. T., Ge, W., & McVay, S. (2007). Accruals quality and internal control over financial reporting. The accounting review, 1141-1170.
Durbin, J., & Watson, G. S. (1950). Testing for serial correlation in least squares regression: I. . Biometrika, 409-428.
Echobu, J., Okika, N. P., & Mailafia, L. (2017). Determinants Of Financial Reporting Quality: Evidence From Listed Agriculture And Natural Resources Firms In Nigeria. International Journal of Accounting Research, 20-32.
Fathi, J. (2013). Corporate Governance and the Level of Financial Disclosure by Tunisian Firm. Journal of Business Studies Quarterly, 95-111.
Gill-de-Albornoz, B., & Rusanescu, S. (2018). Foreign ownership and financial reporting quality in private subsidiaries. . Spanish Journal of Finance and Accounting, 181-213.
Gujarati, D. N., Porter, D. C., & Gunasekar, S. (2012). Basic Econometric. Tata McGraw-Hill Education.
Haniffa, R. M., & Cooke, T. E. (2002). Culture, corporate governance and disclosure in Malaysian corporations. Abacus, 317-349.
Hassan, S., & Bello, A. (2013). Firm characteristics and financial reporting quality of listed manufacturing firms in Nigeria. International Journal of Accounting, Banking and Management, 47 – 63.
Hossain, M. I., & Hossain, M. A. (2015). Determinants of Capital Structure and Testing of Theories: A Study on the Listed Manufacturing Companies in Bangladesh. International Journal of Economics and Finance.
Htay, S. N., Said, R. M., & Salman, S. A. (2013). Impact of corporate governance on disclosure quality: Empirical evidence from listed banks in Malaysia. International Journal of Economics and Management, 242-279.
Huang, H., Ena, R., & Lee, C. (2012). CEO age and financial reporting quality. Accounting Horizons, 725-740.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. . Journal of financial economics, 305-360.
Jonas, G., & Blanchet, J. (2000). Assessing quality of financial reporting. Accounting Horizons.
Jones, T. M. (1991). Ethical decision making by individuals in organizations: An issue-contingent model. . Academy of management review, 366-395.
Khan, A. R., & Rahman, A. (2017). An Analysis of Earnings Management: Evidence from Food & Allied Industry of Bangladesh. International Journal of Accounting and Financial Reporting, 359-374.
Khan, S., Rehman, A., Zeeshan, M., & Afridi, F. E. (2020). Effect of Corporate Governance on Financial Reporting Quality: Evidence from Listed Textile Sector Firms on Pakistan Stock Exchange . Journal of Management Research, 51-66.
Kibiya, M., Ahmad, A., & Amran, N. (2016). Audit committee characteristics and financial reporting quality: Nigerian non-financial listed firms. The European Proceedings of Social & Behavioral Sciences, 753-759.
Leuz, C., Nanda, D., & Wysocki, D. (2003). Earnings management and investor protection: an international comparison. Journal of Financial Economics.
Lindblom, C. K. (1993). The implications of organizational legitimacy for corporate social performance and disclosure. Critical Perspectives on Accounting Conference. New York.
Llukani, T. (2013). Earnings management and firm size: an empirical analyze in Albanian market. European Scientific Journal.
Mahboub, R. (2017). Main Determinants of Financial Reporting Quality in the Lebanese Banking Sector. European Research Studies Journal, 706-726.
Navarro, M. C., & Urquiza, F. B. (2015). Board of directors’ characteristics and forward-looking information disclosure strategies. . Glasgow: EEA Annual Congress.
Obaidat, A. N. (2007). Accounting Information Qualitative Characteristics Gap: Evidence from Jordan. . International Management Review.
Ojeka, S., Mukoro, D., & Kanu, C. (2015). Does financial reporting disclosures enhance firm financial performance in the Nigerian manufacturing companies? . Mediterranean Journal of Social Sciences, 332-337.
Pattaraporn, P. (2016). Ownership structure and the quality of financial reporting in Thailand: The empirical evidence from accounting restatement perspective. I J A B E R, 6799-6810.
Qiong, H., & Jianjun, D. (2011). Research on Critical Issues in Contemporary Accounting. Proceedings of the 7th International Conference on Innovation & Management, (pp. 918-923).
Rafiee, V., & Sarabdeen, J. (2012). The cultural influence in the practice of corporate governance in emerging markets.
Rahman, M. M., & Hasan, M. M. (2019). Determinants of Quality of Financial Information: Empirical Evidence from Cement Sector of Bangladesh. East Asian Journal of Business Management , 13-20.
Saleem, Q., & Rehman, R. U. (2011). Impacts of liquidity ratios on profitability. . Interdisciplinary journal of research in business, 95-98.
Shehu, U. H., & Abubakar, A. (2012). Ownership structure and opportunistic accounting: A case of listed food and beverages firms in Nigeria. Journal of Physical and Social Sciences, 236-253.
Shehu, U. H., & Ahmad, B. (2013). Firm characteristics and financial reporting quality of listed manufacturing firms in Nigeria. . International Journal of Accounting, Banking and Management, 47 – 63.
Shehu, U. H., & Farouk M.A. (2014). Firm attributes and earnings quality of listed oil and gas companies in Nigeria. Research Journal of Finance and Accounting, 10-16.
Siam, Y. I., Laili, N. H., & Khairi, K. F. (2014). Board of directors and earnings management among Jordanian listed companies: Proposing conceptual framework. . International Journal of Technical Research and Applications, 1-7.
Soheilyfar, F., Tamimi, M., Ahmadi, M. R., & Takhtaei, N. (2014). Disclosure quality and corporate governance: Evidence from Iran. Asian Journal and Finance and Accounting, 75-86.
Soyemi, K. A., & Olawale, L. S. (2019). Firm Characteristics and Financial Reporting Quality: Evidence from Non-Financial Firms in Nigeria. . International Journal of Economics, Management and Accounting, 445-472.
Soyemia, K. A., & Olawale, L. S. (2019). Firm Characteristics And Financial Reporting Quality: Evidence From Non-Financial Firms In Nigeria. International Journal of Economics, Management and Accounting, 445-472.
Susanto, A. (2015). What Factors Influence the Quality of Accounting Information? International Journal of Applied Business and Economic Research, 3995-4014.
Tanko, U. M., & Siyanbola, A. A. (2019). Audit Committee and Financial Reporting Quality: Evidence from Listed Firms in Nigeria. Journal of Accounting, Finance & Management Discovery, 92.
Wallace, R., Nasser, K., & Mora, A. (1994). The relationship between the comprehensive corporate annual reports and firm characteristics in Spain. Accounting and Business Research, 41-53.
Watts, R. L., & Zimmerman, J. L. (1983). Agency problems, auditing, and the theory of the firm: Some evidence. . The journal of law and Economics, 613-633.
White, H. (1980). A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity. Econometrica: journal of the Econometric Society, 817-838.
Williamson, O. E. (1979). Transaction-Cost Economics: The Governance of Contractual Relations. The Journal of Law and Economics, 233–261.