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عنوان فارسی مقاله:
آیا تنظیم حسابداری مساله است؟ تجربه بین المللی اجرای استانداردهای گزارشگری مالی در یک کشور در حال ظهور
عنوان انگلیسی مقاله:
‘Does accounting regulation matter?’: An experience of international financial reporting standards implementation in an emerging country
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مقدمه انگلیسی مقاله:
1. Introduction
“…accounting is a big house that has accommodated many political regimes during the several hundred years of its existence without losing its identity…the politics of accounting unquestionably played an important role” (Ordelheide, 2004, p. 270). Prior studies have provided a scattered picture of the in- fluences of accounting regulatory frameworks and politics in financial reporting practices in both developed and emerging economies (see Al-Akra, Eddie, & Ali, 2010; Alexander & Archer, 2000; Alexander & Servalli, 2010; Alexander & Micallef, 2011; Ali & Ahmed, 2007; Ali, Ahmed, & Henry, 2006; Ball, 2006; Ball, Kothari, & Robin, 2000; Belkaoui, 1983, 1996, 2004; Beresford, 2001; Boross, Clarkson, Fraser, & Weetman, 1995; Cohen & Hamman, 2003; Colbert & Murray, 2003; Cortese & Irvine, 2010; Dalton, Buchheit, Oler, & Zhou, 2013; Ernstberger, Stich, & Vogler, 2010; Ezzamel, Xiao, & Pan, 2007; Hail, Leuz, & Wysocki, 2010; Hasan, Karim, & Quayes, 2008; Hitz, Ernstberger, & Stich, 2012; Huerta, Petrides, & Braun, 2013; Karim, 1996; Legoria, 2000; McKinnon, 1984; Muniandy & Ali, 2012; Pajunen, 2013; Persons, 1999; Poudel, Hellmann, & Perera, 2014; Previts & Merino, 1998; Rodrigues, Schmidt, & Santos, 2012; Saudagaran & Diga, 1997; Walker & Robinson, 1993; Whittington, 2005; Wilmott, Puxty, Robson, Cooper, & Lowe, 1992; Xiao, Weetman, & Sun, 2004; Zeff, 2007; Zülch & Hoffmann, 2010). With the pace of highly globalized markets, there is an underlying need for improved corporate transparency and disclosure. International Financial Reporting Standards (IFRS) are highly sophisticated standards which have been adopted in more than 130 countries. To foster the integrity of fi- nancial reporting, the adoption and effective implementation of IFRS is required to ensure transparency (Poudel et al., 2014). The implementation of IFRS has been vastly researched in developed countries. However, only a limited number of studies have been conducted on the adoption of IFRS, let alone the implementation of IFRS, in emerging countries. This study focuses on the IFRS implementation experience of an emerging country: Bangladesh. Akhtaruddin (2005) investigated the extent of mandatory disclosure by 94 listed companies in Bangladesh and reported that companies did not disclose adequately according to the mandatory disclosure requirements. He found that on average, companies disclosed only 43.53% of required information and concluded that ‘prevailing regulations are ineffective monitors of disclosure compliance by companies’. Ali et al. (2006) called for further research on the harmonization of accounting practices in South Asia (Bangladesh, India and Pakistan) regarding compliance with IFRS. Later, Ali and Ahmed (2007) argued that the ‘accounting professional bodies within each country have adopted IASs as the basis of national accounting standards, mostly driven external investments need and the policies pursued the governments in recent years within the region’. Hasan et al. (2008) investigated the effectiveness of changes in the regulatory environment in Bangladesh on the quality of compliance with mandatory disclosure requirements. They argued that a significant improvement in the quality of compliance was apparent during the more regulated period in Bangladesh. In addition to ineffective regulation, Bangladesh has gathered unwanted international attention regarding widespread corruption, having been ranked as the most corrupt country in the world by Transparency International. Bangladesh also ranked top for the fifth year in a row in the corruption perception index (http:// news.bbc.co.uk/2/hi/south_asia/4353334.stm). To address the research question, this study employs mixed methodology (interviews and documentary analysis). Thirty-nine interviews were conducted from 2009 to 2013 and enforcement related documents from 1998 to 2013 were evaluated. This period was chosen because IFRS was mandatory in Bangladesh since 1998. This study aims to contribute to the literature in the field and to policymaking. The paper is structured as follows: Section 2 gives a review of the literature on accounting regulation and political influences. Section 3 describes the research methods (interviews and documentary analysis) utilized by the study. Section 4 reports the findings and discussion of the study and Section 5 offers the conclusions and limitations of the paper.
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PDF]article in press iranarze.ir/wp-content/uploads/2016/10/E2445.pdf Research in Accounting Regulation □□ (2014) □□–□□. ARTICLE IN PRESS. Please cite this article in press as: Mohammad Nurunnabi, 'Does accounting ... 'Does accounting regulation matter?': An experience of ... - مدیریو https://modirio.com › کتابخانه Translate this page Rating: 5 - 128 reviews The study investigates the balance between accounting regulation and political influences in the implementation of International Financial Reporting Standards ( Recent Research in Accounting Regulation Articles - Elsevier https://www.journals.elsevier.com/research-in-accounting-regulation/recent-articles Recently published articles from Research in Accounting Regulation. ... Guidance with respect to this principle will. ..... 'Does accounting regulation matter? Research in Accounting Regulation - Journal - Elsevier https://www.journals.elsevier.com/research-in-accounting-regulation The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and ... [PDF]Do accounting standards matter? - GUPEA https://gupea.ub.gu.se/bitstream/2077/29356/1/gupea_2077_29356_1.pdf by L Wretman - 2012 - Related articles May 28, 2012 - A study about how enforcement can affect accounting. University of Gothenburg ... International Accounting Standards issued by the IASB. IASB.
