We provide evidence regarding the relationship between director training programs and improved financial reporting. Director Training Programs (DTP) help directors better understand the specific context in which a firm operates, including its operations and environment; awareness of business norms and values; standards of probity and accountability; and their fiduciary duties as an agent of investors. This study explores a recent requirement for director training and its effect on the quality of financial reporting for publicly listed companies in three eastern countries. This study examines the relationship between DTP and the quality of financial reporting of Australian, Malaysian and Pakistani publicly listed companies by using a sample of data from 2011 to 2013. We determined that Australian companies that incur additional DTP expenditures and have a flexible training schedule (Online DTP)improve their financial reporting quality and that a well established DTP positively affects financial reporting quality in Malaysia. In addition, the results indicate that firm size negatively affects financial reporting quality in the Asia Pacific and older companies (firm age) suffer from low-quality financial reporting. © 2017, University of Finance and Management in Warsaw. All rights reserved.

中文翻译：

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培训和财务披露总监：亚洲洞察

我们提供有关董事培训计划与改进财务报告之间关系的证据。董事培训计划 (DTP) 帮助董事更好地了解公司运营的具体环境，包括其运营和环境；对商业规范和价值观的认识；廉洁和问责标准；以及他们作为投资者代理人的受托责任。本研究探讨了最近对三个东方国家上市公司董事培训的要求及其对财务报告质量的影响。本研究使用 2011 年至 2013 年的数据样本，检验 DTP 与澳大利亚、马来西亚和巴基斯坦上市公司财务报告质量之间的关系。我们确定，产生额外 DTP 支出并拥有灵活培训计划（在线 DTP）的澳大利亚公司可提高其财务报告质量，而完善的 DTP 会对马来西亚的财务报告质量产生积极影响。此外，结果表明，公司规模对亚太地区的财务报告质量产生负面影响，而老公司（公司年龄）的财务报告质量较差。© 2017，华沙金融与管理大学。版权所有。结果表明，公司规模对亚太地区的财务报告质量产生负面影响，而较老的公司（公司年龄）的财务报告质量较差。© 2017，华沙金融与管理大学。版权所有。结果表明，公司规模对亚太地区的财务报告质量产生负面影响，而较老的公司（公司年龄）的财务报告质量较差。© 2017，华沙金融与管理大学。版权所有。