The core aim of this paper is studying corporate governance and information quality on financial statements, then summarize the results of last papers about the factors on the impacts of corporate governance on information quality on financial statements. Based on the content of these previous papers about this topic, this paper has identified the impact trend of each factor such as the characteristics of the board of directors (BOD), the audit committee (AC) on the quality of information on the financial statements. In addition, this paper also proposes further research involved in each factor. The content of this research expands the literature of the relevant research, and it is a useful reference for regulators and researchers.
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