이 논문은 경제적 착취를 예방하기 위해 금융회사의 신고의무와 거래유 예 제도를 적극 도입하고 있는 미국의 법제도를 연구하고 우리나라의 개 선방안을 제시는 것을 목적으로 한다. 미국에서는 경제적 착취 행위가 형 사처벌의 대상이 됨에 따라 금융회사 등의 신고의무가 강조되고 있는 추 세이다. 금융회사 신고의무 제도를 도입한 주의 경우, 노인 학대 신고의 무자에 포함하여 규정하는 것이 일반적인데, 금융회사 직원이 경제적 착 취와 관련된 거래라고 합리적으로 의심하는 경우 관할 기관에 신고하여야 하며, 이 경우 민․형사상 면책규정이 적용된다. 의심거래 발견 시 금융회 사의 거래거절 또는 일시 거래정지를 의무화하거나 금융회사의 재량으로 규정하고 있다. 가장 큰 특징은, 금융회사의 신고, 거래거절 또는 정지 등 에 있어서 금융감독기관, 수사기관은 물론 노인보호전문기관이 서로 해당 정보를 수시로 공유하도록 함으로써 노인학대 상담 및 조사가 다각적이고 면밀하게 이루어지도록 협조 체제가 구축되어 있다는 점이다. 노인을 대상으로 하는 경제적 착취를 예방하기 위해 다음과 같이 개선 할 필요가 있다. 우선, 경제적 착취를 효과적으로 예방하기 위해 현행 ｢ 노인복지법｣을 개정하여 금융회사의 신고의무를 규정할 필요가 있다. 이 를 위해서는 경제적 착취 개념부터 구체적으로 정할 필요가 있다. 경제적 착취를 65세 이상 노인의 재산, 자원 등을 부당하게 빼앗거나, 부적절하 게 사용하거나, 노인에게 경제적 손해를 가하는 행위로 규정할 것을 제안 한다. 경제적 착취와는 별도로 사기 등 일반 형법상의 범죄를 노인경제적 착취관련범죄로 규정하고, 금융회사 직원이 해당 거래가 노인경제적착취 관련범죄와 관련이 있다고 합리적인 의심이 드는 때에는 노인보호전문기 관이나 수사기관에 신고하도록 의무규정을 둘 필요가 있다. 다만, 금융회 사가 의심거래를 신고할 경우 거래정지 등 임시조치는 업무 부담을 고려 하여 재량 사항으로 규정하는 것이 바람직하다. 또한 경제적 착취 신고를 받고 출동한 사법경찰관리가 금융거래 현장에서 해당 거래내역을 확인하 고 관련 자료를 제공받을 수 있도록 근거 규정을 둘 필요가 있다. 마지막 으로 금융회사의 내부 모니티링 시스템 및 교육훈련 강화, 정부의 재정 지원에 관한 책무를 ｢노인복지법｣에 규정할 필요가 있다.

This study aims to test Voluntary Disclosure, Quality of Financial Reporting and Information Asymmetry as Moderation Variables. The Voluntary Disclosure variable is calculated using the Index Disclosure. This research uses quantitative methods and uses partial least square with EViews data analysis. The research sample consisted of 225 manufacturing companies listed on the Indonesian stock exchange for the period 2016- 2018. The results of the study state that voluntary disclosure has a positive and significant effect on the quality of financial reporting through asymmetric information. The relationship between voluntary disclosure and asymmetric information has a negative effect on the quality of financial reporting, states that the disclosure of voluntary reports to companies can prevent information asymmetry, as well as the relationship of voluntary disclosure to information asymmetry states that companies that make voluntary disclosure will increase the interest of investors and other stakeholders. The quality of financial reporting states that if there is information asymmetry, the quality of financial reporting will also decline. The low value of relevance will affect the level of large or small information gaps between management and investors. The quality of financial reporting with increased relevance means that asymmetric information will have a negative impact on financial reporting.

This study aims to analyze the factors affecting the timeliness of cooperative financial reporting. The methods of measurement and accountability of financial statements must be timely, as it is critical information for making decision. Factors related to accounting information system problems such as timeliness of financial reporting, accounting information systems, teamwork, and internal control were identified in the study as a model. The method in this research is quantitative by taking survey data. The data were processed using SPSS 25, with a model test and partial test to produce a study to analyze the factors that affect the timeliness of cooperative financial reporting. The samples consisted of 60 cooperatives from the city of Tangerang, in Indonesia. The correspondents have published financial reports for each period of the current year and were a legal entity. Furthermore, primary data were collected by a questionnaire using a Likert scale and analyzed by multiple linear regression. The results showed that the Accounting Information System, Teamwork, and Internal Control had a positive and significant effect on the Timeliness of Financial Report Submission. Therefore, the cooperative that prepares financial reports in a timely manner has applied the principles of accountability and transparency.

This study aims to assess the impacts of COVID-19 on International Financial Reporting Standards (IFRS), because of the problems associated with changing and amending the financial reports according to the policies established based on the circumstances of the epidemic. The study sample targeted several international financial reports that were amended based on epidemic conditions. The revised financial reporting period provides standardized reporting procedures for financial transactions worldwide despite the pandemic. Therefore, IFRS has been used to reduce challenges in financial reporting by monitoring the duration of social distancing while reporting matters to eliminate confirmed uncertainty and judgment. After analyzing the data obtained through global search engines, the results conducted provided evidence that COVID-19 affects financial reporting in companies around the world. Therefore, companies face difficulty reporting finances based on the challenging environment that the pandemic represents. Besides, IFRS fair value measurements consider the prices that were predicted according to current market values. The contexts of the changing the standards by IFRS to curb the effects of the COVID19 financial reporting was attained through evaluation of the online files that were randomly selected and filtered to obtain valid data.

The aim of this paper is to review studies of women chief executive officers (CEOs) and chief financial officers (CFOs) in the context of financial reporting quality. By using electronic searches and keywords to identify relevant studies, a total of 22 published studies are identified over the period 2010-2020. Based on the review, two underpinning theories have been widely used in examining the effect of women CEOs/CFOs on the quality of financial reporting, namely, risk aversion theory and gender-ethics theory. In addition, a majority of the studies documented that women CEOs/CFOs lead to more conservative reporting and higher earnings quality. The findings underscore the importance to examine the gender issue in accounting literature and established a business and management case for women to attain the top position whether as a CEO or CFO. This paper also recommends to practitioners and regulators about the effect of having women as CEOs or CFOs on financial reporting quality as women are a pool of talent that is underutilized. In addition, this paper goes beyond a classic narrative review by suggesting future research avenues to examine further such issues in order to broaden the understanding of the role of women in accounting.

This study examines the effect of financial reporting opacity and audit quality on stock price crash risk using listed firms in Japan. This study is the first research to examine the effect of financial reporting opacity on crash risk using a Japanese listed company. Furthermore, the effect of audit quality on crash risk is verified. High level auditors can mitigate crash risk by playing a role as a corporate governance device mechanism to reduce agency costs. We use a logistic regression and linear regression model to test whether financial reporting opacity and audit quality affect crash risk using listed firms in the Japanese stock exchange market during the fiscal years 2015 January through 2017 February. The results of this study suggest that the financial reporting opacity variable shows a positive relationship with CRASH, which states that a firm with more opaque financial reporting increases crash risk. The results suggest also that the firms audited by Big4 auditors experience less crash risk, implying that the audit quality in Japan can be one of the factors mitigating firm's crash risk. This study provides implications for financial reporting and audit quality to external stakeholders who wants to avoid losses.