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A Golden Age in Setting National Accounting Standards : The UK’s Accounting Standards Board, 1990–2000
Meeks, Geoff - 2023
At the beginning of the 1990s UK accounting standards were described as a ‘laughing stock’. By the millennium they were widely acclaimed and in some respects world-leading. This paper explores some of the key technical advances in this period, and the political processes employed to secure...
Persistent link: https://www.econbiz.de/10014348913
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Principles-Based Accounting Standards and Audit Outcomes : Empirical Evidence
Cho, Myojung; Krishnan, Gopal V. - 2021
The purpose of this study is to empirically examine the relations between audit outcomes and accounting standard design (principles-based vs. rules-based) for US firms. Considering that audit outcomes may vary with audit risk, which may differ under different accounting standards, we examine and...
Persistent link: https://www.econbiz.de/10013231802
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The Sound of Silence : What Does a Standard Unqualified Audit Opinion Mean Under the New Going Concern Financial Accounting Standard?
Owens, Joel - 2020
A recent FASB standard requires an entity's management to assess the entity's ability to continue as a going concern and disclose substantial doubt about such. In contextualized experiments wherein the entity's auditor does not issue a going concern opinion and the entity subsequently fails, we...
Persistent link: https://www.econbiz.de/10012849514
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Why Haven’t U.S. GAAP and IFRS on Insurance Contracts Converged? Evidence from an Unsuccessful Joint Project
Burke, Qing - 2019
This study examines the FASB's and IASB's unsuccessful joint project on accounting for insurance contracts. It highlights the divergent views the Boards may hold on certain fundamental accounting issues. Further, this study examines how the costs and benefits of accounting standard convergence...
Persistent link: https://www.econbiz.de/10012866048
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"Big 4" influence on audit market
Tache, Marta - In: Central European economic journal 7 (2020) 54, pp. 143-156
International Financial Reporting Standards (IFRS) became mandatory on the audit market. Thus, after thorough research of the … specialised studies, the impact of the financial reporting based on IFRS is analysed, while considering that Big 4 companies have …
Persistent link: https://www.econbiz.de/10012435390
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Bridging Financial Reporting Research and Policy : A Discussion of 'The Impact of Accounting Standards on Pension Investment Decisions'
Cascino, Stefano - 2019
Barthelme et al. (2018) examine the real effects of pension accounting regulation and provide evidence consistent with the claim that recent changes in financial reporting rules affect pension asset allocation decisions. Their study offers an interesting opportunity to highlight the importance...
Persistent link: https://www.econbiz.de/10012898210
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Measuring Country Differences in Enforcement of Accounting Standards : An Audit and Enforcement Proxy
Brown, Philip R. - 2014
country's accounting standards. The adoption of International Financial Reporting Standards (IFRS) aims, in broad terms, to …, the effectiveness of IFRS adoption is believed to be hampered by differences, across countries, in the institutional … setting in which financial reporting occurs. Studies of the impact of IFRS have used a range of proxies to capture these …
Persistent link: https://www.econbiz.de/10013063604
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Policy implications of research on non-GAAP reporting
Black, Dirk E.; Christensen, Theodore E. - 2018
Over the past two decades, the regulatory landscape for non-GAAP reporting has evolved significantly. Despite a temporary decline in the frequency of non-GAAP reporting following Regulation G, the incidence of non-GAAP disclosure has continued to increase steadily, leading to a current all-time...
Persistent link: https://www.econbiz.de/10011847846
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IFRS for SMEs : eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?
Henselmann, Klaus; Klein, Martin; Wiese, Maren - 2010
The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …-sized entities in Germany. -- Accounting ; full IFRS ; IFRS ; IFRS for SMEs ; non-listed companies ; small and medium-sized entities …
Persistent link: https://www.econbiz.de/10003966547
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IFRS for SMEs : eine interessante Option für deutsche KMUs auf dem Gebiet der Konzernrechnungslegung?
Henselmann, Klaus; Roos, Benjamin - 2009
The paper analyzes whether the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for … according to international standards. For this reason the analysis includes a comparison of the sections of the IFRS for SMEs … concerning consolidated financial statement accounting with Full-IFRS and the modernized German GAAP. -- Full-IFRS ; IFRS for …
Persistent link: https://www.econbiz.de/10003929019