منوی کاربری
  • پشتیبانی: ۴۲۲۷۳۷۸۱ - ۰۴۱
  • سبد خرید

دانلود رایگان مقاله تحولات در مقررات حسابداری

عنوان فارسی
تحولات در مقررات حسابداری: سنتز و کتابشناسی مشروح از شواهد و تفسیر در ادبیات دانشگاهی 2011
عنوان انگلیسی
Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2011 academic literature
صفحات مقاله فارسی
0
صفحات مقاله انگلیسی
21
سال انتشار
2014
نشریه
الزویر - Elsevier
فرمت مقاله انگلیسی
PDF
کد محصول
E2446
رشته های مرتبط با این مقاله
مدیریت و حسابداری
گرایش های مرتبط با این مقاله
حسابداری مدیریت، حسابداری مالی
مجله
پژوهش در مقررات حسابداری - Research in Accounting Regulation
دانشگاه
دانشکده مدیریت کسب و کار، دانشگاه میسوری - سنت لوئیس، امریکا
کلمات کلیدی
مقررات حسابداری، هیئت استانداردهای حسابداری مالی، استانداردهای بین المللی گزارشگری مالی، حسابداری شرکت ها عمومی، تخته حسابرسی
۰.۰ (بدون امتیاز)
امتیاز دهید
چکیده

ABSTRACT


In this article, we synthesize in annotated bibliography form, recent regulation-related findings and commentaries in the academic literature. This annotated bibliography is one in a series of bibliographies that summarizes regulation-related academic research. We reviewed academic outlets such as The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Contemporary Accounting Research, Accounting Horizons, The Journal of Accounting, Auditing & Finance, Journal of Accounting and Public Policy, Journal of Business, Finance & Accounting, Auditing: A Journal of Practice and Theory, and Research in Accounting Regulation. We annotate results of regulation-related research studies and key points from regulation-related commentaries.

DeFond و لنوکس (2011)

DeFond and Lennox (2011)


DeFond and Lennox explore whether the SOX and related regulation prompted small audit companies to exit the audit market for SEC companies and what effect such exit had on audit quality. Specifically, DeFond and Lennox stress that the PCAOB raised the performance bar for all audit firms due to stricter audit requirements, more thorough regulatory scrutiny, and higher penalties for auditor misconduct. However, the compliance burden was higher for small audit firms, who were unable to achieve economies of scale, than for their larger peers. Additionally, in cases where the PCAOB uncovers and reports deficiencies in the quality of controls of audit firms, such disclosures might have especially crucial consequences for the reputation and overall business of the small audit firms. DeFond and Lennox posit that in these conditions small audit firms of the lower quality might find it more cost-beneficial than their “better quality” peers to exit the SEC clients market. The authors empirically test their hypotheses by applying several metrics of audit firm quality such as avoidance of AICPA peer reviews, failure to comply with PCAOB regulations, and severity of deficiencies, reported in peer reviews or PCAOB inspection reports. Small audit firms are defined as companies with fewer than 100 SEC clients. Small audit firms comprised 97% of all audit firms in the U.S. in 2008, and collectively such firms audited 34% of U.S. public companies.


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