Issues in Accounting and Accountability

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@article{1705655,
      author = {Oluwaseun O. Adebola},
      title = {Issues in Accounting and Accountability},
      journal = {Iconic Research And Engineering Journals},
      year = {2024},
      volume = {7},
      number = {10},
      pages = {65-70},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1705655.pdf},
      abstract = {This research aims to describe financial reporting and its roles, challenges as well as limitations in today?s business world. It goes further by explaining the extent of the importance of financial reporting in facilitating informed business decision-making, contributing to an efficient capital market, and enabling shareholders to hold management accountable, through a theoretical approach of agency and stewardship theory. The second part of the paper examines the concept of corporate governance, audit committees, and gender-diverse boards, and the contribution of audit committees and gender-diverse boards in providing assurance and improving reporting quality. It also highlights that corporate governance legislation requirements vary between countries, it?s optional in some and mandatory in others, by using examples of Enron and Parmalat. Findings revealed that gender-diverse boards make better and sound decisions. It concludes by emphasizing that, the efficacy and heterogeneity of the board and audit committee have been shown to enhance financial reporting and collaboration by increasing the disclosure and trustworthiness of financial statements and audit quality by minimizing the risk of a report of auditing.},
      month = {April},
  }