FIRM ATTRIBUTES AND ACCOUNTING DISCLOSURE: A SYNTHESIS ANALYSIS

Accounting disclosure with its determinants has been challenged by many stakeholders over the years. Some users of financial information have insatiable appetite for more information to be disclosed voluntarily. Others observed that disclosure should be on material information rather than disclosing uninformative information which led to information overloaded. Large firms have strong motives to disclose their activities when compared with smaller ones. The extent of disclosure within these published reports varies from company to company and also from country to country. Consequently, this study synthesizes firm’s attributes and accounting disclosure from 1960 to 2015. Also studies failed to account for the impact of globalization where Information Technology and Forensic Accounting as explanatory variables that are possible to derive information disclosure. The study recommends among others that future researchers should consider which explanatory variables with more positive relationship in terms of information disclosure while preparing their reports. Also, it is recommended that, future researchers should include Information Technology and Forensic Accounting as firms attributes. This will enable them to see their impact via accounting disclosure.