当代挑战:聚焦气候、加密货币和中小企业实践

IF 3.1 3区 管理学 Q2 BUSINESS, FINANCE
Yaowen Shan, Sue Wright
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引用次数: 0

摘要

我们的主要文章来自澳大利亚会计准则委员会(AASB)的工作人员(李和李2023)。它记录了澳大利亚证券交易所顶级上市公司如何在2022年报告与气候相关的风险披露。这对于比较您感兴趣的其他公司的披露信息非常有用。虽然披露情况有所改善,但尚不清楚用户的需求是否得到满足。作者提出了未来研究的想法,并呼吁提供有助于标准制定者、监管机构和教育工作者的证据。任何会计承担的最困难的任务之一就是预测。我们接下来的两篇文章(Choi等人,2023;Platikanova 2023)就提高预测准确性所需的内容提供了建议。他们强调了卓越内部信息的重要性(Choi等人,2023),并主张加强分析师之间的竞争,以获得更好的信息(Platikanova 2023)。这些好处包括更高的就业效率和更好的投资决策。多年来,研究人员在许多文章中讨论了审计质量问题。Howard等人。(2023)通过审查股东对新任命审计师的批准情况,提供了一个新的视角。他们表明,即使在年底任命N大审计师时,他们也会受到好评,而非N大审计师在任何时候都不会受到好评,随着年底的临近,情况就更糟了。当代会计最具挑战性的问题之一是如何处理新兴金融资产和负债。加密货币当然是这样一个问题(并非双关语),Jackson和Luu(2023)回答了以下问题。公司如何报告数字资产?现行会计准则提供了哪些报告选择?如何调整这些标准,为用户提供更相关、更有用的信息?在本期的最后一篇文章中,Ali和Mustafa(2023)对之前50多篇关于专门研究中小企业的会计师事务所的文章进行了全面分析。这对从事该领域工作的会计师以及有兴趣为这一重要且研究不足的领域做出贡献的研究人员特别感兴趣。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Contemporary Challenges: Spotlight on Climate, Cryptocurrencies and SME Practices

Our lead article comes from Australian Accounting Standards Board (AASB) staff (Li and Lee 2023). It documents how top Australian Securities Exchange listed firms reported climate-related risk disclosures in 2022. This is useful for comparing the disclosures of other companies of interest to you. While the disclosures have improved, it is not clear that users’ needs are being met. The authors suggest ideas for future research and call for evidence that will assist standard setters, regulators and educators.

One of the most difficult tasks undertaken by any accountant is forecasting. Our next two articles (Choi et al. 2023; Platikanova 2023) provide advice on what is needed to enhance forecast accuracy. They underscore the importance of superior internal information (Choi et al. 2023), and advocate for heightened competition among analysts that elicits better information (Platikanova 2023). The benefits include greater employment efficiency and better investment decisions.

Over the years, researchers have addressed the issue of audit quality in numerous articles. Howard et al. (2023) offer a fresh perspective by examining shareholder ratifications of newly appointed auditors. They show that Big N auditors are perceived favourably, even when their appointment is at the end of the year, whereas non-Big N auditors are not perceived favourably at any time, and even less so as the end of the year approaches.

One of the most challenging contemporary issues in accounting is how to deal with emerging financial assets and liabilities. Cryptocurrencies are certainly such an issue (no pun intended), and Jackson and Luu (2023) answer the following questions. How do companies report digital assets? What options for reporting are provided by current accounting standards? How can these standards be adjusted to provide more relevant and useful information to users?

In the final article of this issue, Ali and Mustafa (2023) present a comprehensive analysis of over 50 previous articles on accounting firms that specialise in SMEs. This is of particular interest to accountants working in this field, as well as researchers who are interested in contributing to this important and under-researched area.

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来源期刊
Australian Accounting Review
Australian Accounting Review BUSINESS, FINANCE-
CiteScore
6.30
自引率
17.60%
发文量
31
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