Accounting in Europe最新文献

Classification and Measurement under IFRS 9: A Commentary and Suggestions for Future Research 国际财务报告准则第9号的分类与计量:评论及对未来研究的建议

IF 2.8

Accounting in Europe Pub Date : 2023-09-07 DOI: 10.1080/17449480.2023.2253808

Erlend Kvaal, Edgar Löw, Zoltán Novotny-Farkas, Argyro Panaretou, Annelies Renders, Peter Sampers

引用次数: 0

Does mandatory recognition of derivatives and hedging activities influence investors’ uncertainty and diversity of opinion? The moderating role of product market competition 强制承认衍生品和对冲活动是否会影响投资者的不确定性和意见的多样性?产品市场竞争的调节作用

IF 2.8

Accounting in Europe Pub Date : 2023-08-27 DOI: 10.1080/17449480.2023.2251996

Abiot Tessema

引用次数: 0

Auditors’ perceptions of alternative performance measures – alternative truths and professional skepticism 审计师对替代绩效衡量标准的看法——替代事实和专业怀疑

IF 2.8

Accounting in Europe Pub Date : 2023-08-13 DOI: 10.1080/17449480.2023.2244509

A. Rautiainen, Jani Saastamoinen, Kati Pajunen

{"title":"Auditors’ perceptions of alternative performance measures – alternative truths and professional skepticism","authors":"A. Rautiainen, Jani Saastamoinen, Kati Pajunen","doi":"10.1080/17449480.2023.2244509","DOIUrl":"https://doi.org/10.1080/17449480.2023.2244509","url":null,"abstract":"Alternative performance measures (APMs) and alternative ways of presenting financial information pose a threat to the comparability of financial statement information and the assessment of alternative information may rouse increased professional skepticism (PS). The alternative performance measures or “alternative truths” presented in financial statements range from excluding few non-recurrent items to stating full “ non-IFRS”, “non - GAAP” or “ p ro forma” results. In a case where the presentation selected leads either to profit or loss, two differing figures may increase uncertainty in audit work and affect the perceived risks in the case. In this paper, we study how Finnish public auditors perceive audit work and professional skepticism related to APMs, with a survey (N=220) with statements focusing on the professional skepticism (PS) both generally (as a personal trait, trait skepticism ) and as case-specific state skepticism . We develop a measurement instrument for state skepticism. We find that state skepticism related to APMs is a largely separate component of professional (trait) skepticism. State skepticism seems to be helpful, together with considerations of the practical usefulness of those measures, in assessing APMs. Further, we find that auditors hold various views on APMs, and that search for knowledge seems a key feature in coping with APMs.","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":" ","pages":""},"PeriodicalIF":2.8,"publicationDate":"2023-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49582310","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Small and Medium-Sized Accounting Practices (SMPs): Explaining Financial Performance based on Human Capital and Organisational Resources 中小企业会计实务:基于人力资本和组织资源解释财务绩效

IF 2.8

Accounting in Europe Pub Date : 2023-08-11 DOI: 10.1080/17449480.2023.2241871

Frederik Verplancke, Stefanie De Bruyckere, P. Everaert, Carine Coppens, Eva Blondeel

引用次数: 0

International Accounting Convergence and Divergence: Towards a Framework for Understanding De Jure Adoption of IFRS 国际会计趋同与分歧:建立理解国际财务报告准则在法律上采用的框架

IF 2.8

Accounting in Europe Pub Date : 2023-07-19 DOI: 10.1080/17449480.2023.2237056

M. Bengtsson, D. Argento

{"title":"International Accounting Convergence and Divergence: Towards a Framework for Understanding De Jure Adoption of IFRS","authors":"M. Bengtsson, D. Argento","doi":"10.1080/17449480.2023.2237056","DOIUrl":"https://doi.org/10.1080/17449480.2023.2237056","url":null,"abstract":"Abstract\u0000 By bridging the two main approaches examining de jure adoption of IFRS, namely, convergence and divergence studies, we provide a framework that more fully captures the totality, dynamics, and complexity of voluntary adoption of IFRS by country. The framework offers an understanding of accounting regulators’ efforts to balance between pressure to adopt IFRS and national specific conditions that may conflict with IFRS requirements. The suggested framework depicts four propositions which are built on four institutional dimensions: the degree of IFRS diffusion, national accounting system compatibility with IFRS, country dependence on external financing, and accounting regulator’s international networking. These four propositions jointly predict national adoption level of IFRS, ranging from non-adoption to partial adoption, and to full adoption. The framework assumes that the current IFRS adoption status by country is not static and may change over time. The voluntary adoption of IFRS standards by country is understood as the result of tradeoffs among multiple factors. In doing so, the developed framework solves a theoretical dichotomy in IFRS studies: the tendency of using institutional isomorphism to examine convergence versus accounting classification to understand divergence.","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":" ","pages":""},"PeriodicalIF":2.8,"publicationDate":"2023-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44348974","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Sustainability Reporting: A Financial Reporting Perspective 可持续发展报告:财务报告视角

IF 2.8

Accounting in Europe Pub Date : 2023-06-03 DOI: 10.1080/17449480.2023.2218398

Alfred Wagenhofer

引用次数: 4

Reconciling Competing Reporting Objectives Through Deferred Tax Accounts: Evidence on Private Italian Firms 通过递延所得税账户协调竞争性报告目标:意大利私人公司的证据

IF 2.8

Accounting in Europe Pub Date : 2023-05-20 DOI: 10.1080/17449480.2023.2213249

Alessandro Mura

引用次数: 1

Audit in Europe – A Comparison of Access Requirements into the Audit Profession Across the European Union 欧洲审计——欧盟审计行业准入要求的比较