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The relation between disclosure quality and reporting quality: A discussion of Cassell, Myers, and Seidel (2015)

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  • Tucker, Jennifer Wu

Abstract

I use the opportunity of commenting on Cassell, Myers, and Seidel (CMS) to discuss the broader issue of the relation between disclosure quality and reporting quality. Three aspects of this relation are worth exploring: (1) joint decision making, (2) incentives, and (3) temporal variation. I place CMS in the context of this research and point out avenues for future research.

Suggested Citation

  • Tucker, Jennifer Wu, 2015. "The relation between disclosure quality and reporting quality: A discussion of Cassell, Myers, and Seidel (2015)," Accounting, Organizations and Society, Elsevier, vol. 46(C), pages 39-43.
    • Handle: RePEc:eee:aosoci:v:46:y:2015:i:c:p:39-43
    DOI: 10.1016/j.aos.2015.05.002
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