Critical Analysis of the Methods of Assessment of Financial Reporting Quality
Abstract
The article contains a detailed analysis of methods of evaluation of financial reporting quality developed by overseas authors. The benefits and flaws of the methods in question are examined. The relevance of development of integral indicator used for estimating probability of distortion of financial results, incorporating specificities of financial reporting organization and industry specifics within Russian Federation. is substantiated.
About the Authors
M. A. Alekseev
Novosibirsk State University of Economics and Management
Russian Federation
Russian Federation
Alekseev Mikhail A. - Doctor of Economics, Head of the Department of Corporate Governance and Finance
M. Yu. Savelyeva
Novosibirsk State University of Economics and Management
Russian Federation
Russian Federation
Savelyeva Marina Yu. - PhD in Economics, Associate Professor, Department of Corporate Governance and Finance
S. A. Dudin
Novosibirsk State University of Economics and Management
Russian Federation
Russian Federation
Dudin Sergey A. - Senior Lecturer, Department of Corporate Governance and Finance
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Review
For citations:
Alekseev M.A., Savelyeva M.Yu., Dudin S.A. Critical Analysis of the Methods of Assessment of Financial Reporting Quality. Vestnik NSUEM. 2018;(3):144-161. (In Russ.)
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