{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","description":"This cluster of papers focuses on financial reporting, earnings management, audit committee characteristics, accounting quality, corporate governance, and the impact of information asymmetry. 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Financial Reporting; Audit Committee; Accounting Quality; Corporate Governance; Accruals Quality; Information Asymmetry; International Financial Reporting Standards; Analyst Forecasts; Disclosure Practices","ids":{"openalex":"https://openalex.org/T10081","wikipedia":"https://en.wikipedia.org/wiki/Financial_reporting"},"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"},"siblings":[{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance"},{"id":"https://openalex.org/T10517","display_name":"Financial Literacy, Pension, Retirement Analysis"},{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies"},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance"},{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction"},{"id":"https://openalex.org/T11903","display_name":"Private Equity and Venture Capital"},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance"},{"id":"https://openalex.org/T12276","display_name":"Risk Management in Financial Firms"},{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers"},{"id":"https://openalex.org/T12509","display_name":"Corporate Insolvency and Governance"},{"id":"https://openalex.org/T12544","display_name":"Working Capital and Financial Performance"},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting"},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management"},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior"},{"id":"https://openalex.org/T13972","display_name":"Business Law and Ethics"},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues"},{"id":"https://openalex.org/T14138","display_name":"Life Cycle Costing Analysis"},{"id":"https://openalex.org/T14180","display_name":"Law, logistics, and international trade"},{"id":"https://openalex.org/T14183","display_name":"Banking Sector Performance and Management"},{"id":"https://openalex.org/T14239","display_name":"Business, Education, Mathematics Research"},{"id":"https://openalex.org/T14419","display_name":"Banking Systems and Strategies"}],"works_count":258572,"cited_by_count":2207122,"works_api_url":"https://api.openalex.org/works?filter=topics.id:T10081","updated_date":"2026-10-20T03:01:21","created_date":"2024-01-23T15:27:05"}