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Lobbying and the International Accounting Standards Committee [PDF]
, 2001 Systems theory and agency theory were employed as the theoretical bases for a study of lobbying and the International Accounting Standards Committee (IASC) during the years of the Core Standards Programme, 1993-98.
Day, Robert, Kirsch, R.J.
core +9 more sources
Auditor Lobbying on Accounting Standards [PDF]
Journal of Law, Finance, and Accounting, 2014 We examine how Big N auditors’ changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973–2006). In particular, we focus on the influence of auditors’ lobbying incentives arising from two basic factors: managing expected litigation and regulatory costs and catering to clients’ preferences ...
Abigail M. Allen +2 more
openaire +3 more sources
Changes in the Value Relevance of Accounting Information and Identifying the Factors Affecting the Value Relevance [PDF]
بررسیهای حسابداری و حسابرسی, 2015 Accounting information for decision making purposes is essential for financial accounting users and can be useful by accompanying with value relevance. The aim is investigation the changes of accounting information´s value relevance and related factors ...
Ahmad Ahmadpour, Eyyed Amin Hadiyan
doaj +1 more source
Развитие образования, 2019 The given article says about the process of IT development of education. Nowadays the said process becomes the most important factor of the extension of the practice of the implementation of innovative technologies in the educational process. The authors
Larisa Y. Lazareva +2 more
doaj +1 more source
Does the Level of Enforcement Shape the Complexity in Accounting Standards?
International Journal of Financial Studies, 2023 This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity based ...
Ana Isabel Morais, Inês Pinto
doaj +1 more source
Conformity of Islamic Banks with AAOIFI Standards for General Presentation and Disclosure in Turkey and Bahrain [PDF]
Türkiye İslam İktisadı Dergisi, 2022 Islamic (participation) banks in Turkey are required to apply international accounting standards in their accounting and reporting practices, while their counterparts in Bahrain apply the Accounting and Auditing Organization for Islamic Financial ...
Yusuf Avşar, Ozan Özdemir
doaj +1 more source
Competition among pressure groups for political influence over the determination of accounting standards [PDF]
, 1998 This paper integrates prior studies of accounting policy choice and lobbying activities by testing the empirical implications of Becker''s (1983) theory of competition among pressure groups for political influence over the determination of accounting ...
Klumpes, P J M
core +4 more sources
EVOLUTION, IMPLEMENTATION AND EFFECTS OF INTERNATIONAL ACCOUNTING STANDARDS IN THE PHILIPPINES [PDF]
Malaysian E Commerce Journal, 2019 This paper discussed the Evolution, Implementation and Effects of International Accounting Standards in the Philippines. Rules and standards governing the accountancy profession in the Philippines is under R.A 9298.
Elaine Joy C. Apat +2 more
doaj +1 more source
Implementasi PSAK NO. 106 Akuntansi Musyarakah Pada Produk Pembiayaan Kepemilikan Rumah
Disclosure, 2021 As on of the Business measuring tools, accounting is inseparable from Business Activities owing to its function to provide information about the financial condition and as a medium of accountability between parties.
Soleha Soleha
doaj +1 more source
Accounting Standards Harmonization [PDF]
مطالعات تجربی حسابداری مالی, 2004 Harmonization means that the differences in national accounting standards should be kept to the minimum. Harmonization accommodates the existence of alternative accounting rules or practices in different countries as long as they are in harmony with each
Mohsen Khoshtinat, N. O. Rahimian
doaj