Regulatory enforcement, financial reporting quality and investment efficiency: a pitch

Abstract

Purpose

This paper aims to apply the pitching research template developed by Faff (2015, 2016) to a research project on regulatory enforcement, financial reporting quality and investment efficiency.

Design/methodology/approach

The authors begin this paper by giving a brief commentary on using the pitching research template to identify the core elements of the research project. They will then describe their personal reflections on the pitch exercise itself.

Findings

The authors have found that the pitch exercise itself is an excellent way to clearly and efficiently present and communicate their thoughts on the research project with their co-authors in particular and other researchers in general.

Originality/value

The pitching research template developed by Faff (2015, 2016) is an interesting and effective tool to start a research journey in a straightforward and simple way to avoid unnecessary deviation from the planned research direction.

Citation

Nguyen, N.(N).H. and Truong, T.P. (2017), "Regulatory enforcement, financial reporting quality and investment efficiency: a pitch", Accounting Research Journal, Vol. 30 No. 01, pp. 12-18. https://doi.org/10.1108/ARJ-07-2016-0094