... functions of corporate governance is to ensure the quality of the financial reporting process. According Sloan (2001) the financial information is the first source of independent and true, communication ... the financial reporting as the main attraction to management influence. The paper of Bushman and Smith (2001) refers to the dual role of financial accounting systems. On the one hand the financial ... 1,81*BOARDSIZE -0 ,015 -0 ,5680,0731,57 -0 ,023 -0 ,83INDBOARD0,000 -0 ,1990,0001,440,000 -0 ,07BOARDCHAN 0,000 0,400 0,000 -1 ,63 0,000 -0 ,31CEO -0 ,019 -1 ,612 0,0361,85 *-0 ,023 -1 ,96* R212,10...