Financial Reporting Governance in Family-Owned Enterprises

Nida Garnida Fitrianti; Raden Roro Fatmasari

Authors

Nida Garnida Fitrianti Yayasan Kreatif Indonesia Emas Author
Raden Roro Fatmasari Yayasan Kreatif Indonesia Emas, Bandung Author

Keywords:

financial, reporting, governance, family-owned, enterprises, accounting, integrative review

Abstract

This integrative evidence review examines financial reporting governance in family-owned enterprises by asking how financial reporting governance is connected to financial reporting governance and which conditions determine whether that connection becomes operationally meaningful. The article synthesizes peer-reviewed and institutional literature relevant to reporting, assurance, control, and financial decision systems, emphasizing mechanisms, boundary conditions, and measurement choices rather than a universal average effect. Evidence associated with Knudsen, 2020 and Dechow et al., 2010 is read with the wider source set to distinguish formal adoption from effective use, short-term response from durable capability, and observed association from causal interpretation. The synthesis identifies complementary roles for measurement discipline and disclosure consistency, governance independence, and governance or coordination routines. No survey, interview, experiment, proprietary dataset, or regression estimate is represented as having been collected for this conceptual review.

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References

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