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簡介：國際會計準則與中國新會計準則的差異分析時間20130223193958分享到01引言國際會計準則委員會迄今為止已發(fā)布了41項國際會計準則，成為指導許多國家會計準則的建立和改革的標準。我國會計準則也在不斷地發(fā)展和完善，其制定過程始終與國際會計準則的發(fā)展聯(lián)系在一起。自1992年年底發(fā)布會計準則基本準則以來，我國已發(fā)布了39項具體會計準則，尤其是2006年，新的會計準則的出臺在社會各界引起了巨大的反響。我國會計準則的制定主要都是參考國際會計準則，但仍存在差異。探索和研究差異所在，進行分析比較，才能判斷孰優(yōu)孰劣，才能使我國的會計準則得到更好的發(fā)展和完善，與國際會計準則之間的差異進一步縮小，使得國際財務報告準則在我國獲得更大的應用空間。2研究背景與動機2006年是我國會計發(fā)展史上及其重要的一年，也是會計改革的重要一年，因為在這一年，我國實行了新的會計準則和審計準則，標志著我國會計正逐步與國際接軌，成為國際規(guī)范化的新的里程碑。能判斷孰優(yōu)孰劣，才能使我國的會計準則得到更好的發(fā)展和完善，與國際會計準則之間的差異進一步縮小，使得國際財務報告準則在我國獲得更大的應用空間。會計準則具有的經(jīng)濟后果是利益相關者之間利益沖突與協(xié)調(diào)的結果。在會計制度的變遷過程中,原有會計制度的均衡狀態(tài)被打破,與準則相關的利益集團圍繞新的會計準則的制定展開新一輪的博弈并達到新的均衡。3整體差異我國會計準則與國際會計準則趨同的基礎較好，但若作進一步對比，兩者之間仍存在不少差別。概括起來，差異如下（1）我國實行會計準則與會計制度并行的做法，這與大多數(shù)國家的做法是不同的。在當今世界，各國采用的會計規(guī)范形式主要有兩種一種是英、美等英語國家普遍采用的會計準則的形式，另一種是以德法為代表的歐洲大陸法系國家所采用的有關會計立法和會計制度的形式。而我國會計準則與會計制度并行的做法，從長遠來看，不利于我國會計準則的發(fā)展以及與國際會計準則的趨同。（2）我國先行會計準則的結構由基本準則和具體準則構成，并將類似于概念框架的內(nèi)容歸入基本會計準則。這種做法與國際慣例有較大出入。在國際會計準則和各國會計準則中都不存在基本準則與具體準則之分。

簡介：財務收支審計目錄定義審計內(nèi)容基本流程編輯本段定義財務收支審計（AUDITOFFINANCIALREVENUES）是指對實行預算管理的事業(yè)單位或基本建設項目的財務收支情況進行的審計、實行企業(yè)管理的單位財務收支審計、行政事業(yè)單位財務收支審計等。編輯本段審計內(nèi)容1實行預算管理的事業(yè)單位主要審計內(nèi)容1財務收入來源的合法性、入賬的完整性；2財務支出范圍的合法性、合規(guī)性、合理性；3資產(chǎn)的安全性等。2基本建設項目的財務收支審計的主要內(nèi)容1項目撥款是否按規(guī)定入賬；2資金使用是否符合規(guī)定的用途；3資金是否安全等。3實行企業(yè)管理的單位財務收支審計的主要內(nèi)容1對企業(yè)的會計資料，包括會計報表、會計賬簿和會計憑證的真實、合法進行審計。2對企業(yè)資產(chǎn)，包括流動資產(chǎn)、長期投資、固定資產(chǎn)及其累計折舊、在建工程、無形資產(chǎn)、遞延資產(chǎn)和其他資產(chǎn)的安全完整、保值增值進行審計。3對企業(yè)負債、包括流動負債和長期負債的情況進行審計。4對企業(yè)所有者權益，包括實收資本、資本公積、盈余公積和未分配利潤的真實、合法進行審計。5對企業(yè)損益，包括收入、成本費用和利潤的情9況進行審計。4行政事業(yè)單位財務收支審計的主要內(nèi)容A財務收入方面1、未經(jīng)省級人民政府的財政部門會同物價部門批準進行收費。2、應繳未繳財政專戶和沒有及時足額上繳財政及坐支應繳未繳收入。3、賬外資金形成“小金庫”。（1）任職情況。包括單位職能、本人職務、任職時間、職責范圍。（2）所在部門或單位年度工作目標責任及其完成情況。（3）履行經(jīng)濟決策權的情況。主要陳述重大經(jīng)濟決策、固定資產(chǎn)投資和對外投資情況，有無因決策失誤造成國有資產(chǎn)流失的問題和嚴重損失浪費的問題。（4）履行經(jīng)濟職責的情況。主要陳述各年度預算執(zhí)行情況、專項資金的管理和使用情況。有無執(zhí)行不力、隱瞞截留財政收入、擠占挪用專項資金、財務收支不真實、不合法和經(jīng)濟效益差的問題。（5）履行經(jīng)濟管理職責的情況。主要陳述履行經(jīng)濟管理職責的措施、辦法和效果；制定的財政財務收支的規(guī)章制度，有無與國家政策、法規(guī)相抵觸的內(nèi)容；有無管理不善，瀆職或失職造成單位、部門或下屬機構財務管理混亂，影響干部職工利益和正常經(jīng)濟秩序的問題。（6）履行經(jīng)濟監(jiān)督權的情況。主要陳述是否建立并實行了有效的內(nèi)部控制制度，認真行使對下屬核算單位的監(jiān)督職責，發(fā)現(xiàn)的主要問題、處理處罰情況及其落實情況。（7）任職期間接受的歷次審計中，單位或部門存在的違反國家物價政策、財經(jīng)法規(guī)的問題，處理決定的落實情況及本人應負的經(jīng)濟責任。（8）當前單位或部門負債、遺留的訴訟、索賠、經(jīng)濟擔保、重大潛虧及其他未決經(jīng)濟事項。（9）個人遵守廉政規(guī)定的情況。（10）需要說明的其他情況。2、任期內(nèi)各年度會計憑證、會計賬簿、會計報表、財務情況說明書（財務決算說明）和其他會計資料；3、單位財務管理、資產(chǎn)管理等各項管理制度；4、任期內(nèi)單位重大經(jīng)濟合同、協(xié)議、投資項目的論證、決策資料；5、任期內(nèi)各年度的自查報告；6、任期內(nèi)有關部門出具的各種審計、檢查報告；7、任期內(nèi)各年度的預算、調(diào)整和執(zhí)行情況等資料；8、任期內(nèi)各年度的財務計劃、調(diào)整和執(zhí)行情況等資料；

簡介：1編寫單位廣州市城市規(guī)劃局廣州市城市規(guī)劃編制研究中心廣州市城市規(guī)劃管理技術標準與準則廣州市城市規(guī)劃管理技術標準與準則建筑工程規(guī)劃管理篇建筑工程規(guī)劃管理篇3第一節(jié)術語1111建筑工程建筑工程指新建、改建、擴建各類永久性或臨時性建（構）筑物以及原狀維修工程。1212城市居民自住建筑工程城市居民自住建筑工程指城市非農(nóng)業(yè)人口居民憑國有土地使用權證興建的僅供自己居住的建筑工程。1313建筑場地建筑場地指新建、改建、擴建的建筑工程的用地。1414建筑工程規(guī)劃建設總建筑面積建筑工程規(guī)劃建設總建筑面積141指一定地塊內(nèi)建筑工程規(guī)劃建設的總建筑面積，包括地面以上和地面以下建筑面積的總和。具體計算方法應按照建筑工程建筑面積計算規(guī)范（GB/T503532005）執(zhí)行。142建筑工程規(guī)劃建設總建筑面積可以分為計算容積率的總建筑面積和自然計算的總建筑面積。1515容積率容積率指一定地塊內(nèi)，計算容積率的總建筑面積與凈建設用地面積的比值。151計算容積率的總建筑面積包括（1）地面以上建筑的建筑面積，但是地面以上的架空層、避難層、屋頂梯間和電梯機房的建筑面積除外；（2）以下建筑的建筑面積，但是地面以下的機動車和非機動車庫、設備用房的建筑面積除外。152凈建設用地面積是指扣除寬度為15米以上的城市道路、城市河涌等用地面積的建設用地面積。1616建筑密度建筑密度指一定地塊內(nèi)所有建筑物的基底總面積占凈建設用地面積的比例。1717規(guī)劃戶數(shù)規(guī)劃戶數(shù)指一定地塊內(nèi)居住建筑所規(guī)劃的居住人口戶數(shù)。1818建筑層數(shù)建筑層數(shù)指建筑層高22米以上的建筑自然層數(shù)（按樓板、地板結構分層的樓層數(shù)）。

簡介：20122012年朝陽區(qū)衛(wèi)生局工會經(jīng)費審計工作方案年朝陽區(qū)衛(wèi)生局工會經(jīng)費審計工作方案根據(jù)朝陽區(qū)總工會關于印發(fā)的通知的精神，為加強朝陽區(qū)衛(wèi)生局工會審計工作，提高基層工會財務管理水平，結合衛(wèi)生局工會的實際情況，制定2012年度審計工作方案。一、組織機構一、組織機構朝陽區(qū)衛(wèi)生局工會成立以劉元春主席為組長，聶美副主席、李菁菁經(jīng)審主任為副組長，朝陽區(qū)衛(wèi)生局工會經(jīng)審委員、基層工會經(jīng)審主任為成員的朝陽區(qū)衛(wèi)生局工會審計工作小組，負責制定經(jīng)費審計方案，組織對基層工會開展經(jīng)費審計工作；工作小組下設辦公室，設在朝陽區(qū)衛(wèi)生局工會，負責組織日常工會經(jīng)費審計工作；各單位負責配備專兼職經(jīng)審人員配合具體審計工作。二、審計范圍二、審計范圍各直屬、非公醫(yī)療機構工會全部開展自查工作，朝陽區(qū)衛(wèi)生局工會在全面自查基礎上按照三分之一的比例選取基層工會，開展審計工作。三、時間范圍三、時間范圍對基層工會審計的時間范圍2012年1月1日至2012年9月30日四、審計方式四、審計方式性。（三）各基層工會要積極配合會計師事務所按時完成審計工作。（四）各基層工會上報材料要求一式兩份，一份單位留存?zhèn)浼?，一份與10月15日前上交朝陽區(qū)衛(wèi)生局409室。聯(lián)系人闞旭聯(lián)系電話65856919

簡介：1我國會計準則與國際會計準則差異比較研究【內(nèi)容摘要】2006年2月，國家財政部頒布了新的會計準則。新準則體系強化了為投資者和公眾提供決策有用的會計信息的新理念，實現(xiàn)了與國際慣例的趨同，首次構建了比較完整的有機統(tǒng)一體系，實現(xiàn)了我國會計準則新的跨越和突破。即便是這樣，我國會計準則與國際會計仍然存在很大差異，突出體現(xiàn)在準則總體框架和準則體系上。只有分析出這種差異存在的原因，才能不斷完善我國會計準則，使我國會計準則真正與國際接軌。同時，我們應發(fā)現(xiàn)我國會計準則國際化存在的問題，不斷完善我國市場經(jīng)濟體制，強化會計監(jiān)督體系，提高會計人員素質(zhì)，從而推進我國會計準則國際化的進程。【關鍵詞】會計準則差異比較研究3（四）行業(yè)因素10四、我國會計準則國際化存在的問題與建議10（一）我國會計準則國際化存在的問題10（二）加快我國會計準則國際化的幾點建議11結束語10一、會計準則的產(chǎn)生與發(fā)展會計準則是會計人員從事會計工作的規(guī)則和指南，所以世界上很多國家都有相應的會計準則的研究人員，各國會計準則也經(jīng)歷了不斷發(fā)展和進步的歷程。（一）國際會計準則的發(fā)展與變遷1966年，HERRYBENSON爵士（時任英格蘭和威爾士特許會計師協(xié)會（ICAEW）會長）聯(lián)合美國和加拿大會計師協(xié)會共同成立了“會計師國際研究小組”（AISG）。成立該研究小組的目的就是對英、美、加三國的會計準則與會計實務開展比較研究并發(fā)表研究報告。在推動會計準則的國際協(xié)調(diào)過程中，“會計師國際研究小組”（AISG）的工作取得了一定成果，但是僅靠對以上三國的情況比較研究，對會計準則的國際協(xié)調(diào)工作顯然是不夠的。

簡介：中文3300字，1950單詞SOURCEDAVIDMWALKERACCOUNTINGPROFESSIONOVERSIGHT,AUDITORINDEPENDENCE,ANDFINANCIALREPORTINGISSUESNGAO02742RACCOUNTINGPROFESSIONISSUES,2002112外文文獻翻譯原文ACCOUNTINGPROFESSIONOVERSIGHT,AUDITORINDEPENDENCE,ANDFINANCIALREPORTINGISSUESTHISLETTERRESPONDSTOYOURRECENTREQUESTTHATWEPROVIDEOURVIEWSREGARDINGWHATSTEPSTHECONGRESSSHOULDCONSIDERTAKINGTOSTRENGTHENOVERSIGHTOFOUNTINGPROFESSION,AUDITORINDEPENDENCE,ANDSELECTEDFINANCIALREPORTINGMATTERSTHESUDDENANDLARGELYUNEXPECTEDBANKRUPTCYOFTHEENRONCORPORATIONENRONANDOTHERLARGECORPORATIONS’FINANCIALREPORTINGRESTATEMENTSHAVERAISEDQUESTIONSABOUTTHESOUNDNESSOFTHECURRENTSELFREGULATORYANDFINANCIALREPORTINGSYSTEMSANRESULTEDINSUBSTANTIALLOSSESTOEMPLOYEES,SHAREHOLDERS,ANDOTHERINVESTORSTHESEEVENTSHAVEALSORAISEDARANGEOFQUESTIONSREGARDINGHOWSUCHDRAMATICANDUNEXPECTEDEVENTSCANHAPPENANDTHEROLEANDCAPACITIESOFVARIOUSKEYPLAYERSUNDERTHEEXISTINGSYSTEMSTHEISSUESSURROUNDINGTHEACCOUNTINGPROFESSION’SCURRENTSELFREGULATORYSYSTEMFORAUDITORSINVOLVESMANYPLAYERSINAFRAGMENTEDSYSTEMTHATISNOTWELLCOORDINATED,INVOLVESCERTAINCONFLICTSOFINTEREST,LACKSMUNICATION,HASAFUNDINGMECHANISMTHATISDEPENDENTUPONVOLUNTARYCONTRIBUTIONSFROMTHEACCOUNTINGPROFESSION,ANDHASADISCIPLINESYSTEMTHATISLARGELYPERCEIVEDASBEINGINEFFECTIVEENCLOSURE1SERVESTOILLUSTRATEPLEXITYOFTHECURRENTSYSTEMOFREGULATIONANDOVERSIGHTANDTHESTAKEHOLDERSWHORELYONTHESYSTEMSIMPLYSTATED,THECURRENTSELFREGULATORYSYSTEMISBROKENANDOVERSIGHTOFTHESELFREGULATORYSYSTEMBYTHESECURITIESANDMISSIONSECHASNOTBEENEFFECTIVEINADDRESSINGTHESEISSUESTOADEQUATELYPROTECTTHEPUBLICINTERESTASRESULT,GIVENTHEIMPORTANTROLETHATINDEPENDENTAUDITORPLAYANDVARIOUSINHERENTPROBLEMSINTHECURRENTSELFREGULATORYSYSTEM,DIRECTGOVERNMENTINTERVENTIONISNEEDEDTOSTATUTORILYCREATEANEWBODYTOOVERSEETHEACCOUNTINGPROFESSION’SRESPONSIBILITIESFORAUDITINGPANIESTHISSTEPISNECESSARYINORDERTOINCREASETHEEFFECTIVENESSOFTHEAUDITPROCESSANDTOREBUILDPUBLICCONFIDENCETHENEWBODYSHOULDBEINDEPENDENTOFTHEACCOUNTINGPROFESSION,HAVESIGNIFICANTSTANDARDSSETTING,OVERSIGHT,ANDDISCIPLINARYAUTHORITY,BEADEQUATELYRESOURCEDTOPAGE2GAO02742RACCOUNTINGPROFESSIONISSUESFULFILLITSRESPONSIBILITIES,ANDHAVESUFFICIENTOPERATINGFLEXIBILITYTOATTRACTANDRETAINQUALITYLEADERSHIPANDSUPPORTINGSTAFFONTHEOTHERHAND,THECONCERNSRELATINGTOTHETIMELINESS,RELEVANCYANDTRANSPARENCYOFTHEFINANCIALREPORTINGMODELMAYBEBESTADDRESSEDTHROUGHTHESECWORKINGMORECLOSELYWITHTHEFINANCIALACCOUNTINGSTANDARDSBOARDFASB,ASSURINGTHATTHEFASBHASANADEQUATEANDINDEPENDENTSOURCEOFFUNDINGFORITSOPERATIONS,ANDREPORTINGPERIODICALLYTOTHECONGRESSINCONNECTIONWITHCERTAINFASBMATTERSIFSUCHANAPPROACHISNOTESSFULINACHIEVINGTHEEXPECTEDIMPROVEMENTSINTHEFINANCIALREPORTINGMODELINATIMELYANDEFFECTIVEMANNER,THEGOVERNMENTCANTHENTAKEFURTHERACTIONTHEAREASOFOVERSIGHTOFTHEACCOUNTINGPROFESSION,AUDITORINDEPENDENCE,ANDFINANCIALREPORTINGAREIMPORTANTONTHEIROWN,BUTTHEYALSOREPRESENTINTERRELATEDKEYSTONESTOPROTECTINGTHEPUBLIC’SINTERESTFAILUREINANYOFTHESEAREASCANPLACEASTRAINONTHEENTIRESYSTEMCONSEQUENTLY,POTENTIALACTIONSSHOULDBEGUIDEDBYTHEFUNDAMENTALPRINCIPLESOFHAVINGTHERIGHTIE,PRIMARYANDSECONDPARTNERS,ANDENGAGEMENTMANAGERSRELATEDTOTHISFUNCTION,WEBELIEVETHENEWBODYSHOULDUNDERTAKEASTUDYANDREPORTTOTHECONGRESSONTHEPROSANDCONSOFANYMANDATORYROTATIONOFACCOUNTINGFIRMSTHATAUDITPANIESBEFORETAKINGANYACTIONWITHREGARDTOESTABLISHINGREQUIREMENTSFORANYMANDATORYROTATIONOFACCOUNTINGFIRMSFUNDINGFORTHENEWBODYTHENEWBODYSHOULDHAVEINDEPENDENTSOURCESOFFUNDINGBYVIRTUEOFMANDATORY,NOTVOLUNTARY,PAYMENTSPUBLICACCOUNTINGFIRMSANDAUDITPARTNERSTHATAUDITFINANCIALSTATEMENTS,REPORTS,OROTHERDOCUMENTSOFPANIESTHATAREREQUIREDTOBEFILEDWITHTHESECSHOULDBEREQUIREDTOREGISTERWITHTHENEWBODYTHENEWBODYSHOULDHAVETHEAUTHORITYTOSETANNUALREGISTRATIONFEESANDFEESFORSERVICESSUCHASPEERREVIEWSOFPUBLICACCOUNTINGFIRMSTHEFEESSHOULDBESETTORECOVERFULLCOSTSANDSUSTAINTHEOPERATIONSOFTHENEWBODYAUDITORINDEPENDENCEFOROVER70YEARS,THEPUBLICACCOUNTINGPROFESSION,THROUGHITSINDEPENDENTAUDITFUNCTION,HASPLAYEDACRITICALROLEINENHANCINGAFINANCIALREPORTINGPROCESSTHATHASSUPPORTEDTHEEFFECTIVEFUNCTIONINGOFOURDOMESTICCAPITALMARKETS,WHICHAREWIDELYVIEWEDASTHEBESTINTHEWORLDTHEPUBLIC’SCONFIDENCEINTHERELIABILITYOFISSUERS’FINANCIALSTATEMENTS,WHICHRELIESINLARGEPARTONTHEROLEOFINDEPENDENTAUDITORS,SERVESTOENCOURAGEINVESTMENTINSECURITIESISSUEDBYPANIESTHISSENSEOFCONFIDENCEDEPENDSONREASONABLEINVESTORSPERCEIVINGAUDITORSASINDEPENDENTEXPERTPROFESSIONALSWHOHAVENEITHERMUTUAL,NORCONFLICTSOF,INTERESTSINCONNECTIONWITHTHEENTITIESTHEYAREAUDITINGACCORDINGLY,INVESTORSANDOTHERUSERSEXPECTAUDITORSTOBRINGTOTHEFINANCIALREPORTINGPROCESSINTEGRITY,INDEPENDENCE,OBJECTIVITY,ANDPETENCE,ANDTOPREVENTTHEISSUANCEOFMISLEADINGFINANCIALSTATEMENTSENRON’SFAILUREANDCERTAINOTHERRECENTEVENTSHAVERAISEDQUESTIONSCONCERNINGWHETHERAUDITORSARELIVINGUPTOTHEEXPECTATIONSOFTHEINVESTINGPUBLICHOWEVER,SIMILARQUESTIONSHAVEBEENRAISEDOVERANUMBEROFYEARSDUETOSIGNIFICANTRESTATEMENTSOFFINANCIALSTATEMENTSANDCERTAINUNEXPECTEDANDCOSTLYBUSINESSFAILURES,SUCHASTHESAVINGSANDLOANCRISISISSUESDEBATEDOVERTHEYEARSCONTINUETOFOCUSONAUDITORINDEPENDENCECONCERNSANDTHEAUDITOR’SROLEANDRESPONSIBILIT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簡介：1中文中文33253325字本科畢業(yè)論文（設計）外文翻譯外文題目INDEPENDENTREVIEWORGANIZATIONSMUSTMEETGAOYELLOWBOOKSTANDARDS外文出處JOURNALOFHEALTHCARECOMPLIANCE,201022732外文作者HERRMANNTHOMASE3STARKLAWFROMTHEPERSPECTIVEOFTHEOIG,ITISESSENTIALTHATANIROCONDUCTITSREVIEWSWITHBOTHINDEPENDENCEANDOBJECTIVITYASTANDARDREQUIREMENTINANOIGCIAISTHAT“THEIROMUSTPERFORMITSREVIEWINAPROFESSIONALLYINDEPENDENTANDOBJECTIVEFASHION,ASAPPROPRIATETOTHENATUREOFTHEENGAGEMENT,TAKINGINTOACCOUNTANYOTHERBUSINESSRELATIONSHIPSORENGAGEMENTS”TYPICALLY,THEIROISOBLIGATEDTOPROVIDEACERTIFICATIONREGARDINGITSPROFESSIONALINDEPENDENCEANDOBJECTIVITYFURTHER,THEUSUALCIASPECIFIESTHAT“INTHEEVENTOIGHASREASONTOBELIEVETHATTHEIROISNOTINDEPENDENTANDOBJECTIVE,THEOIGMAY,ATITSSOLEDISCRETION,REQUIRE”THEENGAGEMENTOFANEWIROTHEOIGHASSTATEDTHATANIROSHOULDFOLLOW“THESTANDARDSFORAUDITORINDEPENDENCESETFORTHINTHEGENERALACCOUNTINGOFFICEGAO,GOVERNMENTAUDITINGSTANDARDS2003REVISION”THEOIGHASINDICATEDTHAT,UNDERTHESESTANDARDS,“CIAREVIEWSWOULDBECONSIDEREDPERFORMANCEAUDITSANDIROSWOULDBESUBJECTTOTHEINDEPENDENCESTANDARDSSETFORTHINTHEYELLOWBOOKTHATRELATETOPERFORMANCEAUDITS”INREFERENCINGTHEGAOYELLOWBOOK’SAPPLICABILITYTOIROINDEPENDENCE,THEOIGHASFURTHERNOTEDWHENASSESSINGINDEPENDENCE,THETWOOVERARCHINGPRINCIPLESTHATMUSTBECONSIDEREDARETHATAUDITORGANIZATIONSSHOULDNOTPERFORMMANAGEMENTFUNCTIONSORMAKEMANAGEMENTDECISIONSANDAUDITORGANIZATIONSSHOULDNOTAUDITTHEIROWNWORKORPROVIDENONAUDITSERVICESINSITUATIONSWHERETHENONAUDITSERVICESARESIGNIFYCANT/MATERIALTOTHESUBJECTMATTEROFTHEAUDITSTHEGAOYELLOWBOOKSTANDARDSTHEGAOYELLOWBOOK,FIRSTISSUEDBYTHECOMPTROLLERGENERALOFTHEUNITEDSTATESIN1972,ISINTENDEDTOADDRESSTHEUNIQUEREQUIREMENTSOFGOVERNMENTALENTITIESESTABLISHGENERALSTANDARDSFORBOTHGOVERNMENTALANDNONGOVERNMENTALAUDITORSPERFORMINGAUDITSINACCORDANCEWITHGAGASSUPPLEMENTFIELDWORKANDREPORTINGSTANDARDSOFTHEAMERICANINSTITUTEOFCERTIFIEDPUBLICACCOUNTANTSAICPAAUDITINGSTANDARDSBOARD

簡介：370LLOOBBBBYYIINNGGTTOOWWAARRDDSSIIAASSBBRREESSPPOONNDDEENNTTSS’’IINNFFLLUUEENNCCEEOONNTTHHEEFFAAIIRRVVAALLUUEEOOPPTTIIOONNAAMMEENNDDMMEENNTTG?RBIN?MARIAM?D?LINAASEBUCURE?TI,STRBOZIENINR8,BLOC831,ET9,AP904,GIRBINAMYAHOOCOMTHEFOCUSOFOURRESEARCHISTOANALYZETHEENVIRONMENTINWHICHIASBACTSANDTOINVESTIGATEITSINFLUENCEONTHESTANDARDSETTINGPROCESSUSINGTHETHEORETICALFRAMEWORKOFTHEINSTITUTIONALTHEORYWEPERFORMACASESTUDYILLUSTRATINGTHESTANDARDSETTINGPROCESSFORTHEAMENDMENTSTOIAS39AFTER2002CONCENTRATINGONTHE“FAIRVALUEOPTIONAMENDMENT”THEEXAMINATIONISBASEDONCOMMENTSLETTERSSUBMITTED,FINALSTANDARDSANDTHEIRBASISFORCONCLUSIONANDPURSUESTHEIDENTIFICATIONOFTHEMAINPARTIESINVOLVED,THEIROPINIONS,INCENTIVES,INTERESTSANDTHEARGUMENTSTHEYUSETOSUPPORTTHEIRPOSITION,THESOURCESOFCONTROVERSIESANDALSOTHEREACTIONOFTHEIASBTOOPPOSINGARGUMENTSANDTHEJUSTIFICATIONOFITSCHOICESKEYWORDSACCOUNTINGSTANDARDSETTING,IASB,LOBBYING,FAIRVALUEOPTIONINTRODUCTIONTHEREISAGENERALPRESUMPTIONTHATACCOUNTINGSTANDARDSAREINTENDEDTOENHANCETHEQUALITYOFACCOUNTINGINFORMATIONANDTOREDUCETHEASYMMETRYAMONGMARKETPARTICIPANTSBECAUSETHESTANDARDSDETERMINETHEINFORMATIONDISCLOSEDBYCOMPANIESANDPLAYANIMPORTANTROLEINTHEWEALTHDISTRIBUTIONPROCESS,ANACCOUNTINGSTANDARDACCEPTABLETOALLRARELYEXISTSTHEAFFECTEDPARTIESWILLTRYTOCONVINCETHESTANDARDSETTERTOWRITERULESTOTHEIRADVANTAGEANDTHELATERWILLHAVETOSOLVETHEINHERENTCONFLICTSINOTHERWORDS,ACCOUNTINGSTANDARDSETTINGISNOTJUSTABOUTFINDINGTHE“RIGHTSOLUTION”BUTISALSOABOUTMAKINGCHOICESAMONGTHEVIEWSOFDIFFERENTINDIVIDUALSANDGROUPSHAVINGCONFLICTINGINTERESTSPRIVATEREGULATORSDEVELOPTHEIRSTANDARDSACCORDINGTOADUEPROCESSWHICHINCORPORATESAFORMALPUBLICCONSULTATIONBYPROVIDINGINTERESTEDPARTIESOPPORTUNITIESTOEXPRESSTHEIRVIEWSONDEBATEDISSUESBEFORETHEADOPTIONOFTHEFINALSTANDARDSTHESTANDARDSETTINGISCONSIDEREDAPOLITICALACTIVITYINWHICHINTERESTEDPARTIESWILLSEEKTOLOBBYTHERULEMAKINGBODYTHESTUDYOFTHELOBBYINGPROCESSISNECESSARYBECAUSEITGIVESINSIGHTSINTOUNDERSTANDINGTHEINSTITUTIONALFEATURESOFSTANDARDSETTINGIFPRIORRESEARCHCONCENTRATEDMAINLYONTHEWORKOFSTANDARDSSETTERSFROMDIFFERENTCOUNTRIES,WECONSIDEREDTHATINSTITUTIONALPARTICULARITIESOFIASBDON’TJUSTIFYTHEGENERALIZATIONOFRESULTSLITERATUREREVIEWANIMPORTANTPARTOFTHELITERATUREONPOLITICSINSTANDARDSETTINGIDENTIFIEDINTERESTEDPARTIESTHEIRINCENTIVESANDVICTORIESSOMERESEARCHAPPEALEDECONOMICMODELS,THEINDIVIDUALINTERESTANDTHERATIONALITYOFTHEACTORSTOEXPLAINTHESTANDARDSETTINGPROCESSANDTHEBEHAVIOROFTHEACTORSOTHERRESEARCHSTUDIESCLASSIFIEDPARTICIPANTSANDCORRELATEDTHEIRPOSITIONSTOACCOUNTINGSTANDARDOUTCOMESINSPITEOFTHEEXTENSIVELITERATUREONACCOUNTINGSTANDARDSETTING,FEWSTUDIESFOCUSEDONTHEWORKOFTHEIASBANDITSFORERUNNER,IASCAPARTOFTHEMANALYZEDTHECOMMENTLETTERSWITHOUTFOCUSINGONCHARACTERISTICSOFLOBBYERSKENNYANDLARSON1993EXAMINEDTHECOMMENTLETTERSONTHEEXPOSUREDRAFTFINANCIALREPORTINGOFINTERESTSINJOINTVENTURESANDCONCLUDEDTHATFEWINDIVIDUALFIRMSLOBBYTHEIASCANDTHATPROFESSIONALANDTRADEORGANIZATIONSLOBBYONBEHALFOFTHEIRCONSTITUENTSKENNYANDLARSON1995ANALYZEDALSOTHECOMMENTLETTERSONIASCPROPOSALSPUBLISHEDBETWEEN1989AND1992ANDFOUNDTHAT40ORGANIZATIONSCONTRIBUTEDABOUT60OFALLSUBMITTEDRESPONSESLARSON1997TESTEDEMPIRICALLYTHEAPPLICABILITYOFIDEASORIGINATINGINTHEUSBASEDLOBBYINGLITERATUREINANINTERNATIONALCONTEXTMACARTHUR1996ANALYZEDTHECONTENTOFTHECOMMENTLETTERSSENTBYCOMPANIESTOTHEIASCONED32COMPARABILITYOFFINANCIALSTATEMENTSTOTESTGRAYSHYPOTHESIZEDLINKAGESBETWEENACCOUNTINGVALUESANDTHECULTURALVALUESIDENTIFIEDBYHOFSTEDELATER,MACARTHUR1999FOCUSEDONTHEIMPACTOFCULTURALFACTORSONTHELOBBYINGBEHAVIOROFACCOUNTINGBODIES’MEMBERSONTHEIASC’SED32THECOMBINEDRESULTSSUGGESTEDTHATCULTURAL,ACCOUNTINGSUBCULTURALANDECONOMICFACTORSINFLUENCETHEPREFERENCESOFACCOUNTINGBODIES’MEMBERSANDCORPORATEMANAGEMENTBYEXPLORINGTHEEFFECTOFNATIONALCHARACTERISTICSONLOBBYING,JORISSENETAL2006DEMONSTRATEDTHATINCOUNTRIESWITHHIGHLEVELSOFENFORCEMENT,WITHHIGHJUDICIALEFFICIENCY,ANDWITHAPOSITIVEATTITUDETOWARDSTAXCOMPLIANCE,COMPANIESENGAGEMOREOFTENINLOBBYINGANDTHATVARIABLESRELATINGTODOMESTICEARNINGSMANAGEMENTPRACTICESANDTHEDOMESTICINFORMATIONENVIRONMENTOFTHEFIRMHAVENOSIGNIFICANTINFLUENCE372INORDERTOOBSERVEIFEXTERNALACTORSINFLUENCEDIASBVIATHEIRCOMMENTLETTERSWEIDENTIFIEDTHEMAINISSUESRAISEDBYCONSTITUENTSINTHEIRLETTERSANDVERIFIEDIFTHEYWEREINTEGRATEDINTHEFINALSTANDARDTHEMETHODOLOGYWASPROPOSEDBYWEETMAN,2001ANDWEANALYZEDSITUATIONSFORWHICHIASBCHANGEDINTHEFINALSTANDARDITSPOSITIONEXPRESSEDINTHEEDMOSTCOMMENTSRECEIVEDANANSWERINTHEFINALSTANDARDTHEJUSTIFICATIONOFSTANDARDSETTERINTHEBASISFORCONCLUSIONISMOREDETAILEDIFTHEFINALSTANDARDREFLECTSADIFFERENTVIEWFROMTHEVIEWOFCONSTITUENTSINORDERTOASSESSTHERESPONDENTS’INFLUENCEEACHCOMMENTLETTERWASCODEDBASEDONITSCONCORDANCEWITHTHEOUTCOMEINTHEFINALSTANDARDSPECIFICALLYIFTHECOMMENTLETTERFAVOREDTHEOUTCOMEINTHESTANDARDITWASCODED1FORTHATISSUEIFTHECOMMENTLETTEROPPOSEDTHEOUTCOMEITWASCODED1FORTHEISSUETHENWEREALIZEDABINOMIALTESTOFTHEPREFERENCEWITHTHEIASB’SPOSITIONTHEVERIFIABILITYISSUENOTMENTIONEDIASBFINALSOLUTIONAGREEWITHTHEEDTOTALTOTAL65570EXPECTEDPROPORTION05PROPORTION092995CI0841TO0976EXACT2TAILEDP00001EXACTTHISANALYSISTENTATIVELYINDICATEDTHATTHEIASBISINFLUENCEDBYRESPONDENTS’PREFERENCESASEXPRESSEDINTHEIRLETTERSTOSTATISTICALLYTESTFORTHEASSOCIATIONBETWEENTHEPREDICTORVARIABLE,CONSTITUENTSGROUPSANDTHEINFLUENCEONACCOUNTINGISSUES,ACHISQUARETESTWASUSEDITREVEALEDTHATBANKSINFLUENCEDTHEELIMINATIONOFTHEVERIFIABILITYTESTFROMTHEFINALSTANDARDALSO,MOSTBANKSAGREEDWITHFAIRVALUINGDEBTSWITHOUTSEPARATINGTHEEFFECTOFOWNCREDITWORTHINESSWITHTHEPURPOSEOFEXAMINATIONOFTHEPOSITIONSTAKENINRELATIONTOTHESPECIFICISSUESRELATEDTOTHEUSEOFFAIRVALUEOPTIONWEREALIZEDACONTENTANALYSISOFCOMMENTLETTERSTHENUMBEROFARGUMENTSANDSUPPORTINGARGUMENTSPRESENTEDONANISSUEWASCONSIDEREDASANINDICATIONOFSTRENGTH,THEIDEABEINGTHATTHEMOREARGUMENTSANDSUPPORTINGARGUMENTSPROVIDEDINASUBMISSIONTHESTRONGERTHEPOSITIONOFTHESUBMISSIONCOMPANIESMAYALSOUSEDIFFERENTTYPESOFARGUMENTSANDSUPPORTINGARGUMENTS,SUCHASECONOMICCONSEQUENCESORCONCEPTUALLYBASEDARGUMENTS,INANATTEMPTTOCONVINCESTANDARDSETTERSOFTHEIRVIEWTUTTICCIETAL,1992WEALSOINTERPRETEDASASTRENGTHINDICATORTHENUMBEROFPHRASESCONSIDERINGTHATMEASURESBASEDONWORDCOUNTSANDPAGESAREPROBLEMATICBECAUSEOFDIFFERENTWRITINGSTYLESANDDIFFERENTPAGESETUPS,GRAPHICSANDFONTSIZEWEDETERMINEDTHATTHELONGESTJUSTIFICATIONSWERERECEIVEDFROMPREPARERSANDTHEACCOUNTINGPROFESSIONANDMOSTCONSTITUENTSUSEDCONCEPTUALBASEDARGUMENTSCONCLUSIONS,LIMITATIONSANDSUGGESTIONSFORFUTURERESEARCHUSINGINSIGHTSFROMINSTITUTIONALTHEORYTHERESEARCHILLUSTRATEDIASB’SACTIONSSTRIVINGFORLEGITIMACYINTHEFACEOFNORMATIVEPRESSURESEXERTEDBYTHEEUTHERESEARCHOFFERSANINSTITUTIONALTHEORYEXPLANATIONFORTHEIASB’SACTIONSTOFINDASOLUTIONFORTHISSHORTCIRCUITINSTANDARDSETTINGITUNDERLIESTHENECESSITYOFDEPLOYINGSTRATEGIESTOMAINTAINTHESTANDARDSETTERLEGITIMACYUNDERCIRCUMSTANCESOFLARGEINSTITUTIONALDISTANCEBETWEENPRESSUREFORCESOURCONCLUSIONSARESUPPORTEDALSOBYTHELATESTACTIONSOFIASBTOREVIEWITSCONSTITUTION,DUEPROCESSANDTOENHANCETRANSPARENCY,WHICHWEINTERPRETASATTEMPTSTOGAINMORELEGITIMACYTHEEMPIRICALPARTOFTHERESEARCHDEMONSTRATEDTHATTHEEXTERNALACTORSINFLUENCEDIASB’SDECISIONSVIATHEIRCOMMENTLETTERSTHECONTENTANALYSISILLUSTRATEDTHATMOSTCONSTITUENTSUSEDCONCEPTUALLYBASEDARGUMENTSTOSTRENGTHENTHEIRPOSITIONWHENTHEYDISAGREEDWITHTHEOPINIONOFTHESTANDARDSETTERTHISDEMONSTRATESALSOTHATCONSTITUENTSPREFERTOUSESOCIALLYACCEPTEDARGUMENTSANDTOANDHIDETHEIRREALREASONSFORLOBBYINGACCENTUATINGSTANDARDSETTERMYTHSTHISCASESTUDYILLUSTRATESHOWIASBEXPLOITSITSDUEPROCESSCEREMONYTOIMPOSEITSVALUESTHROUGHMANIPULATIONOFCOGNITIVELEGITIMACYTHEMOSTIMPORTANTLIMITATIONOFTHERESEARCHISRELATEDTOTHEFACTTHATISBASEDONCOMMENTLETTERSANDOTHERPUBLICLYAVAILABLEMATERIALALSO,THECONTENTANALYSISCONCLUSIONSMIGHTBEAFFECTEDBYTHESUBJECTIVITYOFTHERESEARCHERINCLASSIFYINGARGUMENTSANDCHOOSINGINDICATORSOFLOBBYINGPOSITIONBIBLIOGRAPHY1FOGARTY,TIMOTHYJ1992”FINANCIALACCOUNTINGSTANDARDSETTINGASANINSTITUTIONALIZEDACTIONFIELDCONSTRAINTS,OPPORTUNITIESANDDILEMMAS”,JOURNALOFACCOUNTINGANDPUBLICPOLICY,VOL11,P3313552GEORGIOU,GEORGE2004”CORPORATELOBBYINGONACCOUNTINGSTANDARDSMETHODS,TIMINGANDPERCEIVEDEFFECTIVENESS”,ABACUS,VOL40,NO2,PP219237

簡介：附錄OBSERVATIONSONMEASURINGTHEDIFFERENCESBETWEENDOMESTICACCOUNTINGSTANDARDSANDIASCHRISTOPHERWNOBESUNIVERSITYOFLONDON,ROYALHOLLOWAY,EGHAMHILL,EGHAM,SURREYTW200EX,UNITEDKINGDOMKEYWORDSINTERNATIONALACCOUNTINGDIFFERENCES,RULESVERSUSPRACTICES,BIASESINDATAABSTRACTINANEARLIEREDITIONOFTHISJOURNAL,DINGETALUSEDATAINGAAP2001TOASSESSDETERMINANTSANDEFFECTSOFDIFFERENCESBETWEENDOMESTICANDINTERNATIONALSTANDARDSTHISPAPEREXAMINESWHETHERTHOSEDATAARESUITABLEFORTHEPURPOSESOFACADEMICRESEARCHBYOUTLININGTHEBIASESANDPARTICULARFEATURESOFGAAP2001THEMAINPROBLEMWITHTHEDATAFORRESEARCHISTHATTHEDIFFERENCESFROMIASTHATITRECORDS,WHICHFOCUSONRULES,AREOFVARYINGIMPORTANCEFORACCOUNTINGPRACTICETHISRAISESQUESTIONSABOUTTHEEQUALWEIGHTINGAPPLIEDBYDINGETALTHISPAPERALSOQUESTIONSTHEIRDISTINCTIONBETWEENABSENCEOFIASREQUIREMENTSANDDIVERGENCEFROMTHOSEREQUIREMENTSSOMEDOUBTSAREALSORAISEDABOUTTHEINDEPENDENTVARIABLES1INTRODUCTIONDINGETAL2007USETHEDATAOFNOBES2001INORDERTOASSESSTHEDETERMINANTSANDEFFECTSOFDIFFERENCESBETWEENDOMESTICANDINTERNATIONALACCOUNTINGSTANDARDSIASMANYOTHERAUTHORS1REFERTOTHESAMEDATAFORVARIOUSPURPOSESASDINGETALREPORT,THEDATARELATETOTHEACCOUNTINGRULESINFORCEATTHEENDOF2001IN62COUNTRIES,OFWHICHTHEYCHOOSE30COUNTRIESTHEORIGINALDATAFOREACHCOUNTRYWEREDIVIDEDINTOFOURCATEGORIESABSENCEOFRECOGNITION/MEASUREMENTRULESCOMPAREDTOIAS,ABSENCEOFDISCLOSUREREQUIREMENTS,INCONSISTENCIESINRULESCOMPAREDTOIASAFFECTINGMANYENTERPRISES,ANDINCONSISTENCIESAFFECTINGCERTAINENTERPRISESDINGETALADDTHEFIRSTTWOCATEGORIESTOGETHERAS‘‘ABSENCE”,ANDTHESECONDTWOAS‘‘DIVERGENCE”ASTHEPREPAREROFTHEDATACALLEDHEREAFTER‘GAAP2001’,ICOMMENTHEREON1981ISTHATDIFFERENCESINTHERULESDEJUREDIFFERENCESAREMIXEDWITHTHOSERELATINGTOPRACTICESDEFACTODIFFERENCESHOWDOESTHEGAAP2001DATACOMPAREGAAP2001DOESNOTSUFFERFROMTHISPROBLEMITRECORDSONLYDEJUREDIFFERENCESBETWEENNATIONALANDIASRULES,NOTDEFACTODIFFERENCESBETWEENNATIONALANDIASPRACTICEALTHOUGHNOTSOSERIOUSALIMITATIONASWOULDBECREATEDBYMIXINGRULESANDPRACTICES,THECONCENTRATIONINGAAP2001ONRULESRATHERTHANPRACTICESCOULDCAUSEPROBLEMSFORRESEARCH,WHICHDINGETALDONOTDISCUSSFOREXAMPLE,IFANATION’SRULESDONOTREQUIREAPARTICULARITEMTOBEDISCLOSEDBUTCOMPANIESOFTENDISCLOSEITINPRACTICE,THENTHIS‘‘ABSENCE”O(jiān)FARULESHOULDPERHAPSBEIGNOREDOR,IFANATIONALSYSTEMUNLIKEIAS38ALLOWSINTERNALLYGENERATEDRESEARCHCOSTSTOBECAPITALIZEDBUTINPRACTICECOMPANIESDONOTCAPITALIZE,THENTHE‘‘DIVERGENCE”INRULESISPERHAPSIRRELEVANTANOTHERASPECTOFTHISISTHATSOMEDEJUREDIFFERENCESDONOTLEADTODEFACTODIFFERENCESINAPARTICULARCOUNTRYBECAUSETHEISSUEISIRRELEVANTFOREXAMPLE,THEABSENCEOFRULESONPENSIONACCOUNTINGISOFLITTLEIMPORTANCEINCHINABECAUSECHINESECOMPANIESDONOTGENERALLYRUNDEFINEDBENEFITPENSIONPLANSMORESUBTLY,BOTH‘‘INCONSISTENCY”CATEGORIESINGAAP2001SEETHEFIRSTPARAGRAPHOFTHISPAPERCONTAINTWOTYPESOFINCONSISTENCYWITHIASIWHERETHENATIONALRULEANDTHEIASISINCOMPATIBLEEGIFTHENATIONALRULEREQUIREDLIFOBUTIASREQUIREDFIFO,ANDIIWHERETHENATIONALRULEWOULDNOTENSUREIASCOMPLIANCEEGIFTHENATIONALRULEALLOWEDEITHERLIFOORFIFO,BUTIASREQUIREDFIFOTHEFORMERINCONSISTENCYISMORESERIOUSINDEED,THELATTERMAYBEOFNOPRACTICALIMPORTANCEEGIFCOMPANIESUSINGTHENATIONALRULECHOOSENOTTOUSELIFO23ANIASBIASTHEGAAP2001DATAWEREBASEDONLOOKINGATACCOUNTINGRULESFROMONEDIRECTIONTHECONTENTOFIASSO,IFANATIONALSYSTEMHADMORERULESORMORERESTRICTIVERULESTHANIASHAD,THISDIDNOTSHOWUPFOREXAMPLE,USGAAPCOVEREDMANYISSUESONWHICHIASWASSILENTEGOILANDGASACCOUNTINGANDUKGAAPDIDNOTALLOWLIFOWHEREASIASDIDSINCETHESETYPESOFDIFFERENCEARENOTCOVEREDBYGAAP2001,THEYWERENOTINCLUDEDBYDINGETALASTHEYNOTEINTHEIRAPPENDIX

簡介：中文中文4042字對國際會計準則委員會的游說受訪者對公允價值選擇權修正案的影響摘要本文中我們研究的重點是分析IASB（國際會計準則委員會）行為的環(huán)境，探討利用制度上的理論框架來制定標準制度過程中的影響。在闡述2002年國際會計準則第39條修訂標準制定工作的過程的同時以“公允價值期權修正案”為重點，對其進行個案研究。該研究是根據(jù)提交的意見信，最后的標準及其依據(jù)結論基礎，以當事方身份、他們的意見、獎勵、利益和他們所使用的論據(jù)來支持自己的立場。對國際會計準則理事會反對意見的反應是備受爭議的來源，同樣也是選擇的理由。關鍵詞會計標準制定，國際會計準則委員會，游說，公允價值的選擇1介紹人們普遍認為，會計準則是為了提高會計信息質(zhì)量，減少市場參與者之間的信息不對稱。由于會計標準確定了公司所披露的信息，在利潤分配過程中發(fā)揮著重要作用，一個各方都能接受的會計標準是很少存在的。受影響的各方將設法說服標準制定者按對他們有利的方向去編寫規(guī)則，稍后再解決那些無法避免的內(nèi)在沖突。換句話說，會計標準設置不只是在找一個“合適的解決方案”，也是在為有利益沖突的相關個人和團體做出選擇。私人監(jiān)管機構通過一個適當?shù)墓娮稍兊倪^程制定其標準，包含提供給有興趣的人士以機會，即在最終標準被通過前發(fā)表一個討論問題的機會。標準設置被認為是一個有關游說決策機構的政治活動。研究游說過程是必要的，因為給出了理解設置標準的見解。如果以前的研究主要是以來自不同國家的標準制定者的工作為重點，我們認為，國際會計準則委員會制度上的特性并不能證明這個一般化的結果。2文獻回顧政治文獻的一個重要組成部分是在制定標準中確定有關各方的獎勵和勝利。有些研究提出上訴的經(jīng)濟模式，個人利益和理性的參與者解釋標準的制定過程和行動者的行為。其他研究試圖將參與者分類，研究他們的職務與會計準則結果的相關性。盡管在會計準則的制定中有廣泛的文獻，但很少有研究聚焦于國際會計準則委員會及其前身機構間常設委員會的工作。他們中的一部分在沒有集中注意特別游說者的情況下對意見函進行分析?？夏岷屠瓲柹?993年）審查了財務報告征求意見稿的意見函在合資企業(yè)的利益，并得出結論，少數(shù)個別企業(yè)游說機構間常設委員會和專業(yè)人士和商業(yè)組織代表其委托人對議員進行疏通。肯尼和拉爾森（1995）分析了機構間常設委員會在1989年至1992年之間公布的建議意見函，發(fā)現(xiàn)約40個組織的貢獻，60％的組織予以回應。拉森（1997）的實證檢驗了美國游說文學的起源思想3擇進行限制（教育部建議修訂國際會計準則第39號金融工具確認和計量公平值期權）。6數(shù)據(jù)分析為了研究而進行的游說行為，必須知道哪些機會是得到了由國際會計準則委員會的成員參與游說的過程。一個可能的入侵源可能來自歐盟的篩選機制。選民也可以利用非正式渠道進行游說。獲得非正式的游說活動的跡象是困難的，因為它不是直接遵循的?；谶@個原因，我們的調(diào)查將以意見函，決定摘要，新聞稿及其他公共信息作為根據(jù)。GEORGIOIU（2004）表明，在使用意見函游說和使用游說機制之間有種強大的聯(lián)系，因此我們將主要側重于通過可得到的公眾意見函來研究游說行為。人口研究由寫在2002年和2005年，回應修正后的國際會計準則第39條征求意見草案的意見函組成。四百七十八封評論信黨首次分為不同的類別，每個類別代表了不同的成分編制人員，會計人員，使用者，國家標準制定機構，證券交易所，政府，個人，學者及其他有關方面。我們的分析支持沙頓（1984年）的編制大廳常常比使用者更發(fā)達的假說，因為他們有更大的接觸法規(guī)的影響，他們能夠承受的游說費用。第二大組是參加會計專業(yè)。侯賽因和凱茲（1991）解釋其對法律責任的參與和積極關注。此外，普羅（1984）經(jīng)驗表明，會計師游說是作為他們委托人的辯護人。LINDALH（1987）先進的思想表明他們使用一種政治資源，以提交意見函來創(chuàng)建專業(yè)形象或作為廣告形式。該集團的財務報表的用戶似乎對這個影響的過程心不在焉。編制人員，專業(yè)人士和標準制定者也是代表了國資委的大多數(shù)。我們研究了不同各方的游說，通過相關的國際會計準則委員會對國際會計準則第39條的修訂和被舍棄的有重要意義的假設（克魯斯卡爾沃利斯，漸近意義是00001。）許多與會者不同意董事會修改公允價值期權的理由。會計專業(yè)人士和編制人員（銀行和保險公司）以勉強的態(tài)度限制公允價值的選擇。大多數(shù)意見函來自英國（22封），德國（11封），澳大利亞（9封），瑞士（7封），新西蘭（6封），法國（6封），日本，丹麥和比利時（各4封）。為了觀察外部勢力是否通過他們的意見函來影響國際會計準則委員為，我們確定了選民信中提出的主要問題并且進行了驗證。他們最后的標準是否集成（方法由威特曼提議于2001年）和國際會計準則委員會是否改變了它最終標準的立場由教育部予以表示。大部分在最后一個標準中收到答案。如果最終標準反映了不同選民的不同看法，那么這個結論的理由就為標準制定者提供了更詳細的基礎。為了評估受訪者的影響每一封意見函都將基于其與最終標準結果的一致性而被編碼。具體來說，如果意見信對標準的結果是持贊成意見的，則會被編碼為正的數(shù)字1。若是持反對意見的意見信，這是問題的結果編碼為負的數(shù)字1。然后，我們實現(xiàn)了與國際會計準則委員會的立場偏好的二項測試。結果見表7驗證問題沒有提到（國際會計準則委員會最終解決方案）同意教育署合計合計65570

簡介：OBSERVATIONSONMEASURINGTHEDIFFERENCESBETWEENDOMESTICACCOUNTINGSTANDARDSANDIASCHRISTOPHERWNOBESUNIVERSITYOFLONDON,ROYALHOLLOWAY,EGHAMHILL,EGHAM,SURREYTW200EX,UNITEDKINGDOMARTICLEINFOKEYWORDSINTERNATIONALACCOUNTINGDIFFERENCESRULESVERSUSPRACTICESBIASESINDATAABSTRACTINANEARLIEREDITIONOFTHISJOURNAL,DINGETALUSEDATAINGAAP2001TOASSESSDETERMINANTSANDEFFECTSOFDIFFERENCESBETWEENDOMESTICANDINTERNATIONALSTANDARDSTHISPAPEREXAMINESWHETHERTHOSEDATAARESUITABLEFORTHEPURPOSESOFACADEMICRESEARCHBYOUTLININGTHEBIASESANDPARTICULARFEATURESOFGAAP2001THEMAINPROBLEMWITHTHEDATAFORRESEARCHISTHATTHEDIFFERENCESFROMIASTHATITRECORDS,WHICHFOCUSONRULES,AREOFVARYINGIMPORTANCEFORACCOUNTINGPRACTICETHISRAISESQUESTIONSABOUTTHEEQUALWEIGHTINGAPPLIEDBYDINGETALTHISPAPERALSOQUESTIONSTHEIRDISTINCTIONBETWEENABSENCEOFIASREQUIREMENTSANDDIVERGENCEFROMTHOSEREQUIREMENTSSOMEDOUBTSAREALSORAISEDABOUTTHEINDEPENDENTVARIABLES?2009ELSEVIERINCALLRIGHTSRESERVED1INTRODUCTIONDINGETAL2007USETHEDATAOFNOBES2001INORDERTOASSESSTHEDETERMINANTSANDEFFECTSOFDIFFERENCESBETWEENDOMESTICANDINTERNATIONALACCOUNTINGSTANDARDSIASMANYOTHERAUTHORS1REFERTOTHESAMEDATAFORVARIOUSPURPOSESASDINGETALREPORT,THEDATARELATETOTHEACCOUNTINGRULESINFORCEATTHEENDOF2001IN62COUNTRIES,OFWHICHTHEYCHOOSE30COUNTRIESTHEORIGINALDATAFOREACHCOUNTRYWEREDIVIDEDINTOFOURCATEGORIESABSENCEOFRECOGNITION/MEASUREMENTRULESCOMPAREDTOIAS,ABSENCEOFDISCLOSUREREQUIREMENTS,INCONSISTENCIESINRULESCOMPAREDTOIASAFFECTINGMANYENTERPRISES,ANDINCONSISTENCIESAFFECTINGCERTAINENTERPRISESDINGETALADDTHEFIRSTTWOCATEGORIESTOGETHERAS‘‘ABSENCE”,ANDTHESECONDTWOAS‘‘DIVERGENCE”02784254/SEEFRONTMATTER?2009ELSEVIERINCALLRIGHTSRESERVEDDOI101016/JJACCPUBPOL200901003TEL441784276213FAX441784276100EMAILADDRESSCHRISNOBESRHULACUK1GOOGLESCHOLARACCESSEDON7SEPTEMBER2007SHOWS549RESULTSFOR‘‘GAAP2001NOBES”,MOSTOFWHICHAREFORTHISPUBLICATIONJACCOUNTPUBLICPOLICY282009148–153CONTENTSLISTSAVAILABLEATSCIENCEDIRECTJACCOUNTPUBLICPOLICYJOURNALHOMEPAGEWWWELSEVIERCOM/LOCATE/JACCPUBPOLWHETHERDEJUREDIFFERENCESTHATARENOTDEFACTODIFFERENCESSHOULDBESETASIDEDEPENDSUPONTHEPURPOSEOFTHERESEARCHADISCUSSIONOFTHISISSUEBYFUTURERESEARCHERSWOULDBEHELPFULINTHECONTEXTOFDINGETALITWOULDBEWORTHDISCUSSINGWHETHERGOODQUALITYREPORTINGNEEDSGOODQUALITYREGULATIONORWHETHERGOODREPORTINGCANDEVELOPWITHOUTGOODREGULATIONIFASTRONGEQUITYMARKETDEMANDSITIFTHELATTERISTHECASE,THENASTUDYOFDEJUREDIFFERENCESFROMIASISLESSRELEVANT23ANIASBIASTHEGAAP2001DATAWEREBASEDONLOOKINGATACCOUNTINGRULESFROMONEDIRECTIONTHECONTENTOFIASSO,IFANATIONALSYSTEMHADMORERULESORMORERESTRICTIVERULESTHANIASHAD,THISDIDNOTSHOWUPFOREXAMPLE,USGAAPCOVEREDMANYISSUESONWHICHIASWASSILENTEGOILANDGASACCOUNTINGANDUKGAAPDIDNOTALLOWLIFOWHEREASIASDIDSINCETHESETYPESOFDIFFERENCEARENOTCOVEREDBYGAAP2001,THEYWERENOTINCLUDEDBYDINGETALASTHEYNOTEINTHEIRAPPENDIXAIFTHESEDIFFERENCESWEREINCLUDED,ITWOULDMAKETHEUSANDTHEUKLOOKMOREDIFFERENTFROMIASTHANTHE‘‘ABSENCE”AND‘‘DIVERGENCE”MEASURESSUGGEST,BUTITWOULDNOTMUCHAFFECTTHEPOSITIONOFTHENETHERLANDS,WHERETHERULESWEREGENERALLYLESSDETAILEDORLESSRESTRICTIVETHANIAS24111TOPICSBUT79SURVEYQUESTIONSDINGETALINAPPENDIXANOTICETHATSOMETOPICSINTHESURVEYDONOTCORRESPONDWITHTHEORIGINALSURVEYQUESTIONSASKEDTHISISBECAUSETHESURVEYRESULTSWEREPREPAREDAFTERANINTERACTIVEPROCESSFIRST,IPREPAREDTHEQUESTIONSBYANALYSINGTHEWHOLEOFIAS,ASSESSINGWHICHWEREITSKEYREQUIREMENTSCOUNTRYTEAMSOFSENIORTECHNICALSTAFFREPLIEDTOTHEQUESTIONSIASKEDFORCLARIFICATIONS,OFTENDISPUTINGCOUNTRYANSWERSSOMETIMES,NEWISSUESTURNEDUPCONSENSUSWASEVENTUALLYREACHED,ANDTHECOUNTRYTEAMSSIGNEDOFFONTHELISTSOFDIFFERENCESTHISALSOEXPLAINSANOTHERFEATUREOFGAAP2001UPONWHICHDINGETALCOMMENTTHATTHECOUNTRYLISTSOFDIFFERENCESARENOTINEXACTLYTHEORDEROFTHEORIGINALQUESTIONSTHEYAREBROADLYINTHEORDEROFICONSOLIDATIONISSUES,IIASSETS,ANDIIILIABILITIESHOWEVER,ANEXACTORDERISLESSIMPORTANTIFTHEREISNOINTENTIONTOCOMPARECOUNTRIESINCIDENTALLY,RESEARCHERSUSINGOTHERDATAMIGHTCONSIDERCONTACTINGTHEPREPARERSOFTHEDATAINORDERTOASKQUESTIONSSUCHASTHESE25RESPONDENTBEHAVIORANOTHERPOSSIBLEBIASINTHEDATAISBEHAVIORALSOMECOUNTRIESLIKETOBESEENTOBE‘‘INTERNATIONAL”ANDTHEREFORETOBECOMPLYINGWITHIASTHISINCLUDESMANYDEVELOPINGCOUNTRIESBYCONTRAST,IN2001BEFORETHEENRON/ANDERSENDEBACLE,THEUSWASEMPHASIZINGTHATITSACCOUNTINGWASDIFFERENTFROMIEBETTERTHANIASEGBLOOMER,1999THEREWASTHUSPRESSUREFROMSOMECOUNTRIESTOMINIMIZETHELISTOFDIFFERENCESANDFROMAFEWOTHERSTOMAXIMIZEITIBELIEVETHATWEDIDNOTGIVEWAYINTHEFORMERCASE,BUTREADERSOFTHEUSENTRYINGAAP2001MIGHTNOTICETHATSOMEOFTHE‘‘DIVERGENCE”FROMIASISABSTRUSE,MEANINGTHATUSDIVERGENCEISEXAGGERATED3METHODOLOGYTHISSECTIONCONTAINSSOMESPECIFICOBSERVATIONSONTHEPAPERBYDINGETAL2007,UNDERTHREEHEADINGS31ADDITIVITYDINGETALNEEDTOADDITEMSTOGETHERSOASTOCREATESCORESFORCOUNTRIESINORDERTOPERFORMNUMERICALANALYSESINGAAP2001,WERESISTEDTHETEMPTATIONTOADDITEMSTOGETHERBECAUSETHEITEMSARECLEARLYOFDIFFERINGIMPORTANCETHEABOVESECTIONS22AND25MENTIONSOMEEXAMPLESOFTHISIT150CWNOBES/JACCOUNTPUBLICPOLICY282009148–153

簡介：字數(shù)英文字數(shù)英文24562456單詞，單詞，1436614366字符；中文字符；中文44594459漢字漢字出處出處ELAOUDELAOUDA,A,JARBOUIJARBOUIAAAUDITORAUDITORSPECIALIZATION,SPECIALIZATION,ACCOUNTINGACCOUNTINGINFORMATIONINFORMATIONQUALITYQUALITYANDANDINVESTMENTINVESTMENTEFFICIENCYJEFFICIENCYJRESEARCHRESEARCHINININTERNATIONALINTERNATIONALBUSINESSBUSINESSANDANDFINANCE,2017,42616629FINANCE,2017,42616629外文文獻外文文獻AUDITORSPECIALIZATION,ACCOUNTINGINFORMATIONQUALITYANDINVESTMENTEFFICIENCYABSTRACTTHISSTUDYISEXAMINEDHOWTHEAUDITORSPECIALIZATIONMODERATESTHEEFFECTOFACCOUNTINGINFORMATIONQUALITYONINVESTMENTEFFICIENCY,IE,WHETHERTHEEFFECTOFACCOUNTINGINFORMATIONQUALITYONINVESTMENTEFFICIENCYISINCREASINGORDECREASINGWITHTHEPRESENCEOFTHESPECIALISTAUDITORTHEREACHEDRESULTREVEALSTHATTHEACCOUNTINGINFORMATIONQUALITYAPPEARSTOHELPDECREASETHEOVERINVESTMENTPROBLEMSIMILARLY,THEAUDITORSPECIALIZATIONHASBEENDISCOVEREDTOHELPGREATLYINIMPROVINGINVESTMENTEFFICIENCY,WHILEREDUCINGTHEUNDERINVESTMENTPROBLEMWEFURTHERFINDTHATTHEACCOUNTINGINFORMATIONQUALITYANDTHEAUDITORSPECIALIZATIONARETWOMECHANISMSWITHSOMEDEGREEOFSUBSTITUTIONINENHANCINGINVESTMENTEFFICIENCYTHEACCOUNTINGINFORMATIONQUALITYISPOSITIVELYASSOCIATEDWITHINVESTMENTEFFICIENCYFORFIRMSWHOSEAUDITORISANINDUSTRYSPECIALISTKEYWORDSINVESTMENTEFFICIENCYUNDERINVESTMENTOVERINVESTMENTAUDITORSPECIALIZATIONACCOUNTINGINFORMATIONQUALITYAIQ1INTRODUCTIONALARGETHEORETICALANDEMPIRICALLITERATUREEXAMINESTHEROLEOFTHEACCOUNTINGINFORMATIONQUALITYBUSHMANETAL,2001BUSHMANANDSMITH,2001BAGAEVA,ACCOUNTINGNUMBERS,DUETOHIGHERAIQ,COULDLEADTOAMOREEFFECTIVEMONITORINGDUETOTHESPECIALISTAUDITORSAND,CONSEQUENTLY,THEAIQEFFECTONINVESTMENTEFFICIENCYWOULDTURNOUTTOBEHIGHERFORFIRMSWITHGREATERAIQANDAUDITORSPECIALIZATIONONTHEOTHERHAND,FIRMSWITHHIGHERACCOUNTINGQUALITYARELIKELYTOHELPTHEMANAGERREDUCETHEADVERSESELECTIONANDMORALHAZARDANDALLOWMANAGERSTOBETTERIDENTIFYINVESTMENTOPPORTUNITIESBIDDLEANDHILARY,2006SO,UNDERTHISASSUMPTION,WEWOULDEXPECTTHATTHEIMPORTANCEOFAIQINREDUCINGINFORMATIONASYMMETRIESWILLBEHIGHERINFIRMSWHOSEAUDITORISANINDUSTRYSPECIALISTTHANTHATWITHACOMPANYWHOSEAUDITORISNOTASPECIALISTOURRESULTSSHOWTHATTHEAIQREDUCESOVERINVESTMENT,WHILETHESPECIALISTAUDITORREDUCESTHEUNDERINVESTMENTMOREOVER,OURRESULTSALSOREVEALTHATTHEAIQEFFECTONINVESTMENTEFFICIENCYISPOSITIVEFORTHEFIRMSWHOSEAUDITORISANINDUSTRYSPECIALIST,HIGHLIGHTINGTHESUBSTITUTIONROLEOFAIQANDAUDITORSPECIALIZATIONINREDUCINGINFORMATIONASYMMETRIESANDMONITORINGMANAGER’SBEHAVIORTOSUCHAWAYASEXPROPRIATIONCANBEGREATLYRESTRICTED2LITERATUREREVIEWANDHYPOTHESISDEVELOPMENT21INVESTMENTEFFICIENCYANDTHEACCOUNTINGINFORMATIONQUALITYAIQSINCEHIGHERAIQMAKESMANAGERSMOREACCOUNTABLEBYALLOWINGBETTERMONITORING,ANDITMAYREDUCEADVERSESELECTIONANDMORALHAZARD,ANDTHEREAFTERDECREASESINFORMATIONASYMMETRIES,ITCOULDTHEREBYGREATLYREDUCETHEOVERINVESTMENTANDTHEUNDERINVESTMENTPROBLEMSINADDITION,THEAIQCOULDIMPROVEINVESTMENTEFFICIENCYBYENABLINGMANAGERSTOMAKEBETTERINVESTMENTDECISIONSTHROUGHABETTERIDENTIFICATIONOFPROJECTSANDMORETRUTHFULACCOUNTINGNUMBERSFORINTERNALDECISIONMAKERSBUSHMANETAL,2001BUSHMANANDSMITH,2001MCNICHOLSANDSTUBBEN,2008GOMARIZANDBELLESTA,2014EMPIRICALLY,PRIOR

簡介：CONTENTSLISTSAVAILABLEATSCIENCEDIRECTRESEARCHININTERNATIONALBUSINESSANDFINANCEJOURNALHOMEPAGEWWWELSEVIERCOM/LOCATE/RIBAFREVIEWAUDITORSPECIALIZATION,ACCOUNTINGINFORMATIONQUALITYANDINVESTMENTEFFICIENCYASSAWERELAOUDA,?,ANISJARBOUIBADEPARTMENTOFACCOUNTING,FACULTYOFECONOMICSANDMANAGEMENTOFSFAX,ROADOFAERODROMKM4–BPNO3018,SFAX,TUNISIABDEPARTMENTOFFINANCIALANDACCOUNTING,UNIVERSITIESHIGHERINSTITUTEOFBUSINESSADMINISTRATIONISAAS,ROADOFAERODROMKM4–BPNO10133018,SFAX,TUNISIAARTICLEINFOKEYWORDSINVESTMENTEFFICIENCYUNDERINVESTMENTOVERINVESTMENTAUDITORSPECIALIZATIONACCOUNTINGINFORMATIONQUALITYAIQABSTRACTTHISSTUDYISEXAMINEDHOWTHEAUDITORSPECIALIZATIONMODERATESTHEEFFECTOFACCOUNTINGINFORMATIONQUALITYONINVESTMENTEFFICIENCY,IE,WHETHERTHEEFFECTOFACCOUNTINGINFORMATIONQUALITYONINVESTMENTEFFICIENCYISINCREASINGORDECREASINGWITHTHEPRESENCEOFTHESPECIALISTAUDITORTHEREACHEDRESULTREVEALSTHATTHEACCOUNTINGINFORMATIONQUALITYAPPEARSTOHELPDECREASETHEOVERINVESTMENTPROBLEMSIMILARLY,THEAUDITORSPECIALIZATIONHASBEENDISCOVEREDTOHELPGREATLYINIMPROVINGINVESTMENTEFFICIENCY,WHILEREDUCINGTHEUNDERINVESTMENTPROBLEMWEFURTHERFINDTHATTHEACCOUNTINGINFORMATIONQUALITYANDTHEAUDITORSPECIALIZATIONARETWOMECHANISMSWITHSOMEDEGREEOFSUBSTITUTIONINENHANCINGINVESTMENTEFFICIENCYTHEACCOUNTINGINFORMATIONQUALITYISPOSITIVELYASSOCIATEDWITHINVESTMENTEFFICIENCYFORFIRMSWHOSEAUDITORISANINDUSTRYSPECIALISTINADDITION,TOCHECKTHEROBUSTNESSOFTHEMAINRESULTS,THISPAPERINVESTIGATESTHECAUSALRELATIONSHIPSBETWEENINVESTMENTEFFICIENCY,AUDITORSPECIALIZATIONANDACCOUNTINGINFORMATIONQUALITYFROMTHEDYNAMICSIMULTANEOUSEQUATIONMODELS1INTRODUCTIONALARGETHEORETICALANDEMPIRICALLITERATUREEXAMINESTHEROLEOFTHEACCOUNTINGINFORMATIONQUALITYBUSHMANETAL,2001BUSHMANANDSMITH,2001BAGAEVA,2008CHANETAL,2009CHANANDLEE,2009ZHIYINGETAL,2012RANETAL,2015ONELINEOFRESEARCHBIDDLEANDHILARY,2006MCNICHOLSANDSTUBBEN,2008BIDDLEETAL,2009CHENETAL,2011SUGGESTSTHATHIGHERQUALITYINFORMATIONENABLESMANAGERSTOIDENTIFYBETTERINVESTMENTOPPORTUNITIESSEVERALSTUDIESALSOPROPOSETHATAUDITORSPECIALIZATIONCANBEUSEDTOREDUCETHEINFORMATIONASYMMETRYPROBLEMSALMUTAIRIETAL,2009DEBOSKEYETAL,2012DEBOSKEYANDJIANG,2012YAGHOOBNEZHADAETAL,2014ASPECIALIST’SKNOWLEDGEOFTHEINDUSTRYCANBEDEVELOPEDTHROUGHVASTAUDITINGEXPERIENCE,SPECIALIZEDSTAFFTRAINING,ANDLARGEINVESTMENTSININFORMATIONTECHNOLOGYTHISINDUSTRYSPECIFICKNOWLEDGEALLOWSSPECIALISTAUDITORSTOPROVIDEHIGHERQUALITYAUDITSERVICEBYREDUCINGTHEINFORMATIONASYMMETRYTHROUGHTHEIRGREATERABILITYTODETECTSIGNIFICANTANOMALIESTHEORETICALMODELSBALSAMETAL,2003LAI,2011PREDICTTHAT,DESPITETHELIMITEDEVIDENCE,AHIGHLYACQUIREDAUDITQUALITYISEXTREMELYUSEFULFORIMPROVINGINVESTMENTEFFICIENCIES,ESPECIALLYWITHRESPECTTOOVERINVESTMENTBASEDONTHESEPREMISES,THEMAINPURPOSEOFTHISPAPERISTOCOMBINETHESETWOMECHANISMSANDANALYZETHEEFFECTOFTHEACCOUNTINGINFORMATIONQUALITYAIQANDTHEHTTP//DXDOIORG/101016/JRIBAF201707006RECEIVED19AUGUST2016RECEIVEDINREVISEDFORM27JUNE2017ACCEPTED3JULY2017?CORRESPONDINGAUTHOREMAILADDRESSESELAOUDASSAWEROUTLOOKFRAELAOUD,ANISJARBOUIYAHOOFRAJARBOUIRESEARCHININTERNATIONALBUSINESSANDFINANCE422017616–629AVAILABLEONLINE15JULY201702755319/?2017ELSEVIERBVALLRIGHTSRESERVEDMARKHIRSHLEIFERETAL2004,BIDDLEETAL2009ANDCHENETAL2011EXAMINETHEEFFECTOFINFORMATIONQUALITYONTWOINEFFICIENTSCENARIOS,OVERINVESTMENTANDUNDERINVESTMENT,ANDREPORTEDTHATHIGHERINFORMATIONQUALITYHELPSGREATLYINENCOURAGINGUNDERINVESTMENTCOMPANIESTOMAKEINVESTMENTS,ANDOVERINVESTMENTCOMPANIESTODECREASETHEIRINVESTMENTLEVELCONSISTENTWITHTHISVIEW,GOMARIZANDBELLESTA2014FINDTHATCONSERVATISMLEADSTOREDUCINGBOTHOVERINVESTMENTANDUNDERINVESTMENT,BECAUSEITREDUCESINVESTMENTCASHFLOWSENSITIVITYWITHREGARDTOOVERINVESTMENTFIRMSANDFACILITATESACCESSTOEXTERNALFINANCINGREGARDINGUNDERINVESTMENTFIRMSINTHISRESPECT,WEUNDERTAKETOANALYZETHEAIQIMPACTONINVESTMENTEFFICIENCY,ANDOURFIRSTHYPOTHESISSETUPASFOLLOWSH1FIRMSWITHHIGHERAIQWILLSHOWHIGHERINVESTMENTEFFICIENCYSINCEWEEXAMINEWHETHERTHEAIQREDUCESTHEUNDERINVESTMENTANDTHEOVERINVESTMENT,WESHOULDALSOTESTTHEFOLLOWINGTWOSUBHYPOTHESESH1AFIRMSWITHHIGHERAIQWILLMITIGATETHEOVERINVESTMENTPROBLEMH1BFIRMSWITHHIGHERAIQWILLMITIGATETHEUNDERINVESTMENTPROBLEM22INVESTMENTEFFICIENCYANDAUDITORSPECIALIZATIONINSOMEPREVIOUSLYCONDUCTEDSTUDIES,ITHASBEENSHOWNTHATTHEAUDITOR’SABILITYANDCOMPETENCEHIGHLIGHTINGRIGORANDINDEPENDENCE,CANBEASSESSEDBYITSINDUSTRYSPECIALIZATIONCRASWELLETAL,1995GRAMLINGETAL,2001GRAMLINGANDSTONE,2001VELURY,2003HAMMERSLEY,2006MORONEY,2007AUTOREETAL,2009HAKIMETAL,2010HAKIMANDOMRI,2010DEBOSKEYETAL,2012DEBOSKEYANDJIANG,2012KNOWLEDGEOFTHEACTIVITYSECTOROFTHEAUDITEDFIRMSSHOULDBEUSEFULINTHEINVESTMENTEVALUATIONBYLEARNINGABOUTTHEBUSINESSOFTHECLIENTCOMPANY,ITSSTRATEGIES,MOTIVATIONANDACCOUNTINGINFORMATIONSYSTEMANDACCESSINGKNOWLEDGEOFTHETYPEOFTHEFREQUENCYOFPOTENTIALERRORSANDSOON,AUDITORSEVALUATETHEACCOUNTINGRESULTSHAKIMETAL,2010HAKIMANDOMRI,2010SUNETAL,2011SUNANDLIU,2011INTURN,HAMMERSLEY2006ANDSTANLEYANDDEZOORT2007PREDICTTHATTHEAUDITORSPECIALIZATIONINAPARTICULARINDUSTRYHASCONSIDERABLEEXPERIENCEANDSIGNIFICANTINVESTMENTSINTECHNOLOGYADAPTEDTOTHISPARTICULARSECTORTHESPECIALISTAUDITORSAREPARTICULARLYRELEVANTINTHISAREAANDARELIKELYTOPROVIDEARELATIVELYHIGHAUDITQUALITYINFACT,APPEALINGTOASPECIALIZEDAUDITORSERVICECANPROVIDEGUARANTEEDASSURANCEASTOTHEINFORMATIONQUALITYTHEAUTHORSFOUNDTHATFIRMSAUDITEDBYAQUALIFIEDAUDITORCOMMUNICATEFORECASTINFORMATIONONFUTURECASHFLOWSMORECREDIBLYTHANTHOSEAUDITEDBYANONSPECIALISTAUDITORTHEROLEOFTHEAUDITORSPECIALIZATIONINREDUCINGMANAGERS’DISCRETIONANDDISCIPLININGTHEIRINVESTMENTDECISIONSHASBEENDISCUSSEDINTHERELATEDLITERATUREMAINLYBYGULETAL2009ANDDEBOSKEYANDJIANG2012HOWEVER,THISLITERATUREHASALSOEMPHASIZEDTHEROLEPLAYEDBYAUDITORSUNDERINFORMATIONASYMMETRY,HIGHLIGHTINGTHATTHEUSEOFTHEAUDITORSPECIALIZATIONISAMECHANISMWHEREBYWECANATTENUATEINFORMATIONALASYMMETRIESANDAGENCYCOSTSBETWEENSHAREHOLDERS,CREDITORSANDMANAGERSAUDITORSSEEMTOHAVEDIFFICULTYMEASURINGAMOUNTSOFDISCRETIONARYPARTANDHAVEBEENFORCEDTOREISSUETHEIRREPORTSBECAUSEOFREGULATORSFINDINGSBALSAMETAL,2003DEBOSKEYETAL,2012DEBOSKEYANDJIANG,2012HENCE,ANEMPIRICALQUESTIONMAYBEPOSEDASTOWHETHERTHEAUDITORINDUSTRYSPECIALIZATIONISSIMILARLYASSOCIATEDWITHINVESTMENTEFFICIENCYANEXAMINATIONOFTHELITERATURESUGGESTSTHATFIRMSWITHHIGHINVESTMENTOPPORTUNITIESMAYNEEDHIGHQUALITYAUDITSBECAUSETHEYHAVEAWEAKINTERNALCONTROLSYSTEMWHICHMAYNOTKEEPUPWITHTHEGROWTHPACE,RESULTINGINHIGHERCONTROLANDAUDITRISKTSUIETAL,2001CAHANETAL,2006LAI,2009GULETAL2003SUGGESTTHATDISCRETIONARYACCRUALSHELPTOINCREASEAUDITRISKBECAUSETHEYAREINHERENTLYMOREDIFFICULTTOAUDITINADDITION,ITISALSOSUGGESTEDTHATTHEEMPLOYMENTOFTHEBIG5AUDITORSISLIKELYTOBEUSEFULTOFIRMSWITHHIGHINVESTMENTRATES,ASFIRMSWITHHIGHINVESTMENTOPPORTUNITIESTENDTOOFTENHAVEMOREDISCRETIONARYACCRUALS,WHICHMAKESTHEBIG5AUDITORS’ABILITYTOCURBDISCRETIONARYACCRUALSFITSUITABLYFORSUCHFIRMSTHUS,WEEXPECTANINCREASEDLEVELOFMONITORINGBYTHEUSEOFSPECIALISTAUDITORTOBEAKEYMECHANISMINTHISCONTEXT,TOREDUCEMORALHAZARDPROBLEMSANDEMPIREBUILDINGACTIVITIESCONSEQUENTLY,WEEXPECTTHATTHESPECIALISTAUDITORSWILLALSOHELPTHEINVESTMENTEFFICIENCYBASEDONTHIS,OURSECONDHYPOTHESISANDITSSUBHYPOTHESESAREASFOLLOWSH2THEFIRMSTHATUNDERTAKEASPECIALISTAUDITORSHOWGREATERINVESTMENTEFFICIENCYH2ATHEFIRMSTHATUNDERTAKEASPECIALISTAUDITORCANMITIGATEOVERINVESTMENTPROBLEMSH2BTHEFIRMSTHATUNDERTAKEASPECIALISTAUDITORCANMITIGATEUNDERINVESTMENTPROBLEMS23THEAIQEFFECTONINVESTMENTEFFICIENCYCONDITIONEDTOTHEAUDITORSPECIALIZATIONASIDEFROMCHECKINGTHEISOLATEDEFFECTOFTHEACCOUNTINGINFORMATIONQUALITYANDTHEAUDITORSPECIALIZATIONONINVESTMENTEFFICIENCYBIDDLEANDHILARY,2006CAHANETAL,2006DEBOSKEYETAL,2012DEBOSKEYANDJIANG,2012GOMARIZANDBELLESTA,2014LUETAL,2016,WEEXAMINETHEIRINTERACTIONEFFECT,IE,WEINVESTIGATEWHETHERTHEEFFECTOFTHEAIQONINVESTMENTEFFICIENCYISINCREASINGORDECREASINGWITHTHEPRESENCEOFTHEAUDITORINDUSTRYSPECIALIZATIONAELAOUD,AJARBOUIRESEARCHININTERNATIONALBUSINESSANDFINANCE422017616–629618

簡介：4200英文單詞，英文單詞，23萬英文字符，中文萬英文字符，中文6350字文獻出處文獻出處DANESCUT,PROZANM,PROZANRDTHEVALANCESOFTHEINTERNALAUDITINRELATIONSHIPWITHTHEINTERNALCONTROL–CORPORATEGOVERNANCEJPROCEDIAECONOMICSANDFINANCE,2015,26960966THEVALANCESOFTHEINTERNALAUDITINRELATIONSHIPWITHTHEINTERNALCONTROL–CORPORATEGOVERNANCETATIANADANESCU,MIHAELAPROZAN,ROXANADIANAPROZANABSTRACTINAMARKETWHICHISCOMPETITIVEANDAFFECTEDBYSYSTEMICRISKSTHATENDANGERTHEGOOD,SECUREANDCONTINUOUSFUNCTIONINGOFACTIVITIES,THEENTITIESGENERATEBEHAVIOURSWHICHMARKRIGHTSANDOBLIGATIONSTHATHIGHLIGHTTHENECESSITYOFADEQUATELEADERSHIPANDCONTROLSYSTEMS,THROUGHWHICHARIGOROUSMANAGEMENTOFTHERISKSTHATCOULDAFFECTTHETARGETEDOBJECTIVESISINSUREDACTUALLY,THESEOBJECTIVESAREFACILITATEDBYTHEEXISTENCEOFANINDEPENDENTFUNCTIONTHATEVALUATESTHEPROCESSESOFGOVERNANCE,INTERNALCONTROLANDRISKMANAGEMENTFROMTHISPERSPECTIVE,THEINTERNALAUDIT,WHICHISANOBJECTIVEANDINDEPENDENTFUNCTION,THROUGHITSFORMULATEDOPINIONSANDRECOMMENDATIONS,ITSUPPLIESREASONABLEINSURANCESTOTHEMANAGEMENT,WHICHGIVESITANESSENTIALROLEINTHEFRAMEOFTHEANALYSEDRELATIONSHIPTHISSTUDYPROPOSESTESTINGTHISHYPOTHESIS,SOTHATTHECARRIEDRESEARCHHASFOCUSEDONTHEIDENTIFICATIONOFNEWVALENCESTHROUGHWHICHTHEINTERNALAUDITCOULDCONTRIBUTETOTHEIMPROVEMENTOFTHECORPORATEGOVERNANCEKEYWORDSCORPORATEGOVERNANCE,AUDITINTERN,RISKS,INTERNALCONTROL,SYSTEM,PROCESS1INTRODUCTIONUNDERTHEINFLUENCEOFTHEECONOMIC,JURIDICALANDCULTURALENVIRONMENTS,ASWELLASOFTHEINHERENTRISKSTHATCOULDAFFECTTHEACTUALINDEPENDENCEOFTHISFUNCTION,THROUGHTHEVIEWOFITSRELATIVECHARACTERISTIC,THEINTERNALAUDITCOULDSUPPLYONLYREASONABLEINSURANCEINREGARDTOTHEADEQUACYORINADEQUACYOFTHEGOVERNING,INTERNALCONTROLANDRISKMANAGEMENTSYSTEMSHOWEVER,IFTHEACTIVITIESOFINDEPENDENTIDENTIFICATIONANDEVALUATIONOFTHEINHERENTRISKSTHATCOULDAFFECTTHEOBJECTIVESOFANENTITYOFFOUNDINGRISKANDCONTROLSTRATEGIESFORINSURINGITSCONTINUITY,OFIMPLEMENTINGMECHANISMSFORDIMINISHINGORELIMINATINGTHESETYPEOFEVENTSETCAREACHIEVEDINCONFORMITYWITHSPECIFICPRINCIPLES,STANDARDSANDPROCEDURES,ITCOULDBESTATEDTHATTHROUGHITSFORMULATEDOPINIONSANDRECOMMENDATIONSTHEINTERNALAUDITCOULDCONTRIBUTETOTHEIMPROVEMENTANDPERFECTINGOFTHEANALYZEDSYSTEMSANDPROCESSESANDIMPLICITLYTOTHECORPORATEGOVERNANCEPRACTICESBESIDESTHEASPECTSTHATREGARDTHEINDEPENDENCEANDTHEINSURANCEOFTHECONFORMITYWITHTHEAPPLICABLENORMS,ACHIEVINGTHESEOBJECTIVESREQUIRESAPERMANENTMONITORINGOFTHEQUALITYOFINTERNALAUDITACTIVITY,ASPECTSTHATCOULDBEACCOMPLISHEDONLYTHROUGHANADEQUATEINTERNALCONTROLBOTHATTHEENTITYLEVELASWELLASINTHEFRAMEOFTHISFUNCTIONHENCE,INTHERELATIONSHIPBETWEENTHECORPORATEGOVERNANCEANDTHEINTERNALCONTROL,THEINTERNALAUDITCOULDHAVEADETERMININGROLE2LITERATUREREVIEW–INTERNALAUDIT,INTERNALCONTROLANDCORPORATEGOVERNANCETHECONCEPTUALANDEMPIRICALAPPROACHOFTHECORPORATEGOVERNANCE,INTERNALCONTROLANDINTERNALAUDITARESOMEOFTHEMOSTMEDIATIZEDSUBJECTSTHATOCCUPYLARGESPACESINTHELITERATUREREVIEWANDINTHENORMSSPECIFICTOTHESEFIELDSALSO,THEREARESOMEEMPIRICALSTUDIESANDAUDITABLEOBJECTIVES,BUTALSOTOTHEONESTHATCOULDAFFECTANENTITY’SOBJECTIVES,THEINTERNALAUDITSUPPOSESAMETHODICALANDSYSTEMATICAPPROACHASWELLASBEINGRIGOROUSCONSECRATEDASAUNIVERSAL,PERIODICALANDDYNAMICFUNCTION,THROUGHTHECARRIEDRESEARCHESTHREEDIMENSIONSWEREHIGHLIGHTEDTHEFIRSTONEREGARDSTHEADAPTATIONANDTHEINTEGRATIONOFTHISFUNCTIONINTHECULTUREOFTHEENTITY’SENVIRONMENT,THESECONDONEITGIVESITUNIVERSALITYANDTHETHIRDONEISDRAFTEDBYITSRELATIVEAPPLICATIONRENANRD,2010SIMILARTOTHECONCEPTSOFCORPORATEGOVERNANCEANDINTERNALCONTROL,THEEVOLUTIONANDDEVELOPMENTOFTHEINTERNALAUDITHASBEENREGARDEDINNUMEROUSPAPERS,STUDIESANDRESEARCHESAMONGWHICHRELEVANTARETHEONESACCOMPLISHEDBYDECOURTEMANCHE1991,FLESHER1996,KROGSTADETAL1999,DAVIES2001,RENARD2002,2010,SAWYERETALL2003,RAMAMOORTI2003,MATTEWS2006DANESCU2007,AVRAM2009,MUNTEANUANDZUCA2010ETCINTIME,THESYSTEMOFCORPORATEGOVERNANCEASWELLASTHEFUNCTIONOFINTERNALAUDITTHATCONTRIBUTEDTOTHEVULNERABILITIESOFTHEINTERNALCONTROLWEREMARKEDBYTHEMATERIALIZATIONOFSOMERISKS,AMONGWHICHTHEONEOFLOSINGTHECREDIBILITYOFTHEENTITIESOROFTHETRUSTINTHEINVESTORSOFTHELARGECORPORATIONSMANAGEMENTCOULDBEMENTIONEDINTHISRESPECT,THEBIGFINANCIALSCANDALSARECONSIDERED,FOLLOWEDBYTHEBANKRUPTCYOFSOMELARGECORPORATIONS,SUCHASTHECASESOFENRONIN2011,WORLDCOM,GLOBALCROSSING,ARTHURANDERSENIN2002,PARMALATIN2003ETCTHUS,INORDERTOCREATETHENECESSARYPREMISESFORMAKINGTHELARGECORPORATIONSCREDIBLEONCEAGAIN,ONANINTERNATIONAL,COMMUNITARIANANDNATIONALLEVEL,ASERIESOFMEASURESWERETAKENANDNORMATIVEACTSTHATREGARDTHESHOWNASPECTSWEREADOPTED3RESEARCHMETHODOLOGYSTARTINGFROMTHEESTABLISHEDOBJECTIVESANDTHEFORMULATEDHYPOTHESESFORINSTRUMENTINGNEWVALENCESOFTHEINTERNALAUDITTHATCOULDCONTRIBUTEBOTHTOTHEIMPROVEMENTOFTHEINTERNALCONTROLASWELLASTOTHEPRACTICESOFCORPORATEGOVERNANCE,THEPROCESSOFOBJECTIFYINGTHEDATAHASBEENFOCUSEDONASYNTHESISANDANTITHESISOFTHEIDEASFOUNDINTHESPECIALTYLITERATUREANDINTHENORMSSPECIFICTOTHEANALYZEDFIELDSINTHEFRAMEOFTHERESEARCHOFTHERELATIONSHIPTHATEXISTSBETWEENTHEINTERNALCONTROLANDTHESYSTEMOFLEADINGANDCONTROLOFANENTITY,INORDERTOIDENTIFYTHEROLEOFTHEFUNCTIONOFTHEINTERNALAUDIT,WEUSEDACONSTRUCTIVISTAPPROACHTHATWASAPPLIEDSTEPBYSTEPONTHEPRACTICESUSEDBYTHEROMANIANENTITIESONTHEBASISOFTHERESULTSOBTAINEDINTHEPREVIOUSRESEARCHESTHROUGHWHICHITWASAPPROACHEDTHERELATIONSHIPAMONGACCOUNTING,CORPORATEGOVERNANCEANDINTERNALCONTROLDANESCUETAL,2014ANDOFTHOSEREFERRINGTOTHEIMPACTOFTHEINTERNALCONTROLOVERTHEBUSINESSENVIRONMENTDANESCUETAL,2014,ASWELLASOFTHECONCLUSIONSFROMTHEPRESENTRESEARCH,THEREHAVEBEENANALYZEDPERCEPTIONSREGARDINGTHEROLEOFTHEINTERNALAUDITINTHERELATIONSHIPBETWEENTHEINTERNALCONTROLANDTHECORPORATEGOVERNANCEINTHISSENSE,AQUESTIONNAIREAPPLIEDON78ENTITIESFORTHEYEAR2010,84ENTITIESFORTHEYEAR2011DANESCUETAL,2014AND86ENTITIESFORTHEYEAR2012,WASUSEDTHESEENTITIESHAVEBEENSELECTEDREPORTEDTOTHESIZEOFTHENETACCOUNTINGRESULTFROMTHEFRAMEOFTHEENTITIESTHATHAVEDEPOSITEDACCOUNTINGANDFISCALSTATEMENTSTOTHEFISCALAUTHORITYFROMMURESCOUNTRY,ROMANIAINTHEPERIOD201120139991ENTITIES–20108250ENTITIES–2011AND8095–2012FINANCIALYEAR4THEINTERNALAUDITINTHERELATIONSHIPCORPORATEGOVERNANCE–INTERNALCONTROL–THERESULTSOFTHEEMPIRICALSTUDYBYBEINGCONSCIOUSOFTHECREATIONOFSOMEADEQUATEGOVERNANCEANDINTERNALCONTROL

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