摘要：This editorial introduces and assesses the collective contribution of three papers that collectivelyprovide a special section of ABR on the topic of corporate financial reporting enforcement. 1Empirically, the papers provide insights ranging from an analysis of the cross national impactof enforcement actions on the quality of corporate financial reporting in the banking sectors of37 countries to detailed case studies of enforcement processes, outcomes and consequences intwo contrasting institutional settings – namely, Romania and Italy – and covering, respectively,the development of a national Financial Reporting Enforcement System (FRES) and the insti-tutional actions, interactions and silences concerning a controversial share revaluation in 2013by the Bank of Italy. This editorial summarises the contributions made by the three papers andhighlights the continuing scope for empirical and theoretical research on the operation and func-tionality of corporate financial reporting enforcement systems.
