Francesco De Luca is Full Professor of International Accounting and Financial Reporting at the University “G. d’Annunzio” of Chieti-Pescara (Italy), where he is also Head elect of the Department of Management and Business Administration. Between 2012 and 2017, he spent several periods as a visiting scholar at the University of Alabama at Birmingham (USA). He is currently a member of the editorial board of the International Journal of Economics, Finance and Management, and of the Journal of Governance and Regulation. He is also a fellow of the American Accounting Association, European Accounting Association, and member of the Board of the Società Italiana dei Docenti di Ragioneria e di Economia Aziendale (SIDREA). He has (co)authored articles on international accounting standards convergence, non-financial information, venturing and start-up finance, and financial distress analysis.Ho-Tan-Phat Phan received his PhD from the University “G. d’Annunzio”of Chieti-Pescara (Italy) in 2021. He obtained his BSM degree from President University in Indonesia, and later, he obtained his MSc in risk and risk management from the University of Florence in Italy. He has been visiting scholar for one year at the University of Alabama at Birmingham (USA). His research interests focus on corporate reporting, financial and non-financial information, and corporate valuation.

• 1. Comparability as a driver of Financial Reporting Quality.- 2. Criticalities along the path to Global Comparability of financial reporting.- 3. The role of Auditing in Global Comparability of financial reporting.- 4. Cross-country Empirical Analysis on IFRS based financial reports.- 5. Conclusion.

Francesco De Luca is Full Professor of International Accounting and Financial Reporting at the University “G. d’Annunzio” of Chieti-Pescara (Italy), where he is also Head elect of the Department of Management and Business Administration. Between 2012 and 2017, he spent several periods as a visiting scholar at the University of Alabama at Birmingham (USA). He is currently a member of the editorial board of the International Journal of Economics, Finance and Management, and of the Journal of Governance and Regulation. He is also a fellow of the American Accounting Association, European Accounting Association, and member of the Board of the Società Italiana dei Docenti di Ragioneria e di Economia Aziendale (SIDREA). He has (co)authored articles on international accounting standards convergence, non-financial information, venturing and start-up finance, and financial distress analysis.Ho-Tan-Phat Phan received his PhD from the University “G. d’Annunzio”of Chieti-Pescara (Italy) in 2021. He obtained his BSM degree from President University in Indonesia, and later, he obtained his MSc in risk and risk management from the University of Florence in Italy. He has been visiting scholar for one year at the University of Alabama at Birmingham (USA). His research interests focus on corporate reporting, financial and non-financial information, and corporate valuation.

• 1. Comparability as a driver of Financial Reporting Quality.- 2. Criticalities along the path to Global Comparability of financial reporting.- 3. The role of Auditing in Global Comparability of financial reporting.- 4. Cross-country Empirical Analysis on IFRS based financial reports.- 5. Conclusion.

Francesco De Luca is Full Professor of International Accounting and Financial Reporting at the University “G. d’Annunzio” of Chieti-Pescara (Italy), where he is also Head elect of the Department of Management and Business Administration. Between 2012 and 2017, he spent several periods as a visiting scholar at the University of Alabama at Birmingham (USA). He is currently a member of the editorial board of the International Journal of Economics, Finance and Management, and of the Journal of Governance and Regulation. He is also a fellow of the American Accounting Association, European Accounting Association, and member of the Board of the Società Italiana dei Docenti di Ragioneria e di Economia Aziendale (SIDREA). He has (co)authored articles on international accounting standards convergence, non-financial information, venturing and start-up finance, and financial distress analysis.Ho-Tan-Phat Phan received his PhD from the University “G. d’Annunzio”of Chieti-Pescara (Italy) in 2021. He obtained his BSM degree from President University in Indonesia, and later, he obtained his MSc in risk and risk management from the University of Florence in Italy. He has been visiting scholar for one year at the University of Alabama at Birmingham (USA). His research interests focus on corporate reporting, financial and non-financial information, and corporate valuation.

• 1. Comparability as a driver of Financial Reporting Quality.- 2. Criticalities along the path to Global Comparability of financial reporting.- 3. The role of Auditing in Global Comparability of financial reporting.- 4. Cross-country Empirical Analysis on IFRS based financial reports.- 5. Conclusion.