Mamatzakis, Emmanuel and Boahen, E.O. (2025) Modern slavery and financial reporting quality worldwide: the impact of institutional and legal environment. Journal of Accounting Literature , ISSN 0737-4607.
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Abstract
Modern slavery poses a serious global problem that encloses various illegal and illegitimate practices and could have severe consequences on the society and the economy. This study examines how the institutional and legal environment influences the relationship between modern slavery and the quality of financial reporting worldwide. We employ a comprehensive worldwide sample with a plethora of control variables and reveal that modern slavery asserts a positive effect on classification shifting, and that this effect is more acute in developing and emerging economies than developed economies. Similarly, our results confirm that slavery would assert a positive effect on real earnings management. However, there are some remedies for subduing the impact of modern slavery on earnings management and the quality of financial reporting in terms of strengthening the institutional environment/legal environment.
Metadata
| Item Type: | Article |
|---|---|
| School: | Birkbeck Faculties and Schools > Faculty of Business and Law > Birkbeck Business School |
| Research Centres and Institutes: | Accounting and Finance Research Centre |
| Depositing User: | Emmanuel Mamatzakis |
| Date Deposited: | 20 Mar 2025 16:23 |
| Last Modified: | 05 Apr 2025 08:55 |
| URI: | https://eprints.bbk.ac.uk/id/eprint/55198 |
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