دانلود رایگان مقاله اثرات راهنمای اضافی در استاندارد گزارشگری مالی بر قضاوت حسابداران

Abstract

This pioneering study examines the impact of the provision of additional guidance on International Financial Reporting Standards (IFRS) as a “decision aid” on the accuracy of judgments of the accountants. To extend the prior research on accounting judgment and decisionmaking, we also examine the interactive effects of task complexity and additional guidance on the judgments of accountants. The results provide evidence that those accountants who are provided with decision aid in the form of additional guidance on IFRS make more accurate judgments than accountants who are not provided with such guidance. Furthermore, the study provides evidence that this additional guidance improves the judgments of accountants when they undertake tasks which they find complex. The results indicate that additional guidance on IFRS needs to be provided and suggests that accountants should exploit any guidance which is currently provided in IFRS and by the International Financial Reporting Standards Interpretations Committee.

6. Conclusion and implications

The purpose of this study was to empirically examine the effect of additional guidance provided on IFRS as a decision aid on the accuracy of judgments of the accountants. We also examined the interaction effects of the additional guidance and perceived level of task complexity on the judgments of accountants.The results show that those accountants who are provided with decision aids in the form of additional guidance on IFRS make significantly more accurate judgments than those accountants who are not provided with additional guidance on IFRS. This result makes intuitive sense in suggesting that a decision aid in the form of additional guidance is a relevant judgment and decision-making improvement tool in the accounting setting. The findings show that decision aids in the form of additional guidance being provided on accounting standards improve the judgments of accountants when they undertake tasks that are perceived to be complex. The results support the view that additional guidance on the accounting standards can moderate task complexity and reduce the amount of cognitive processing required. The findings overall show that the most accurate judgment is made by those accountants who find the task complex and are provided with additional guidance. This suggests that when accountants undertake complex tasks that require the interpretation and application of IFRS, it is essential that they are provided assistance, such as additional guidance on IFRS.