新冠肺炎期间学生对保障与税收的思考:评论*

IF 1.6 Q3 BUSINESS, FINANCE

Accounting Perspectives Pub Date : 2021-05-26 DOI:10.1111/1911-3838.12262

Merridee Lynne Bujaki, François Brouard

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引用次数: 0

摘要

在这篇评论中，我们从一个获得注册会计师资格的研究生会计项目的准专业会计师的角度，记录了2019冠状病毒病对鉴证和税务实践和从业人员的影响。这些会计专业研究生强调，COVID-19在工作性质和流程方面给鉴证和税务实践带来了许多挑战，影响了广泛的利益攸关方。与此同时，同学们也举出了一些克服挑战的创意和创新的例子。学生丰富的见解让我们感到乐观，认为这个职业的未来掌握在良好的手中。

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Student Reflections on Assurance and Taxation during COVID-19: A Commentary*

In this commentary, we document insights on the impact of COVID-19 on the practice and practitioners of assurance and taxation from the perspectives of prospective professional accountants in a graduate accounting program leading to the CPA designation. These graduate students in accounting highlight that COVID-19 poses many challenges for the practice of assurance and tax, in terms of the nature and process of work, affecting a wide range of stakeholders. At the same time, a number of examples of creativity and innovation in overcoming challenges were also identified by the students. The richness of student insights leaves us feeling optimistic that the future of the profession is in good hands.

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来源期刊

Accounting Perspectives BUSINESS, FINANCE-

CiteScore

2.60

自引率

0.00%

发文量

期刊介绍： Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.