Factors Affecting the Quality of Financial Statements

Author(s)

Ngoc Linh Tran ,

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Volume 10 - January 2021 (01)

Abstract

The objective of this paper is to review research related to the quality of financial reporting in the private and public sectors, factors affecting the quality of public financial reporting, the role of accounting competence, leadership style to quality financial reporting. From there, the author proposes future research directions

Keywords

Accounting capacity, leadership style, quality financial report.

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