Author

  • Pan Xi

    • Gengdan Institute of Beijing University of Technology, Beijing, Shunyi District, China
    • China

  • Suhaily Hasnan

    • Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam Selangor, Malaysia
    • Malaysia

  • Intan Waheedah Othman

    • Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam Selangor, Malaysia
    • Malaysia

Abstract

This study reviews research on the quality of financial reports. It highlights the influencing factors of financial reporting quality, provides more information for measuring and improving financial reporting quality, and offers suggestions for future research. By the method proposed by Tranfield et al. (2003), this paper conducted a literature review on the quality of financial reports and their related terms, influencing factors and measurement methods. When conducting the literature search, Scopus and Google Scholar search engines were used to screen top-ranked journals, such as Science Direct and Emerald, to find high-quality papers. The selected online publishing materials cover the period from 2020 to 2023. This review found that previous research discussed the quality of financial reporting using different metrics and various theories. In addition, this study also revealed the factors that influence the improvement of financial reporting quality in emerging countries. This article contends that due to the lack of empirical research on the quality of financial reports from the perspective of other stakeholders, future research needs to focus on the impact of corporate stakeholders on financial report quality, especially in emerging countries.

Keywords

References

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Xi, P., Hasnan, S., & Othman, I. W. (2025). Contemporary Review of Financial Reporting Quality Studies in Emerging Countries. Information Management and Business Review, 17(2(I), 1-13. https://doi.org/10.22610/imbr.v17i2(J).4531

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Vol. 17 No. 2(I) (2025) Digital Economy, Workforce Transitions & Public Health View issue contents

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2025-06-22

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