Company financial health: Financial statement users’ and compilers’ perceptions
نویسندگان
چکیده
منابع مشابه
Perceptions and Misperceptions Regarding the Unqualified Auditor’s Report by Financial Statement Preparers, Users, and Auditors
SYNOPSIS: U.S. and international auditing standard setters continue to raise questions about standard auditors’ reports and are exploring alternatives to those reports. Government agencies and professional organizations are also raising questions about the auditor’s report. These questions point to a continued existence of an ‘‘audit expectation gap.’’ To investigate perceptions and mispercepti...
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This study includes the most diverse stakeholder population integrated into one research study regarding perceptions of fi nancial statement audits conducted by Big 4 accounting fi rms. Whereas prior studies almost exclusively used either archival data or experiments to implicitly derive the stakeholders ’ perceptions, this study employed focus groups with fi nancial statement (1) preparers; (2...
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The interests of users of financial statements are, in theory, paramount to accounting standard-setters. However, there is a dearth of research into users’ participation in, and influence on, the process of setting accounting standards. The enhanced status now accorded to the International Accounting Standards Board (IASB) offers the opportunity to examine these issues in a new regulatory conte...
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The largest corporate bankruptcy filed in the U.S. that of Enron Corp in 2001 was preceded by a string of disclosures about the restatements of their financial statements.The presence of such errors that required restatements of the financial statements brings into focus the salience of two inter-related needs. The first is the need to assess the quality of the information contained in the fina...
متن کاملThe University of Birmingham (Live System) The IASB standard-setting process: Participation and perceptions of financial statement users
The interests of users of financial statements are, in theory, paramount to accounting standard-setters. However, there is a dearth of research into users’ participation in, and influence on, the process of setting accounting standards. The enhanced status now accorded to the International Accounting Standards Board (IASB) offers the opportunity to examine these issues in a new regulatory conte...
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ژورنال
عنوان ژورنال: Journal of Economic and Financial Sciences
سال: 2014
ISSN: 2312-2803,1995-7076
DOI: 10.4102/jef.v7i3.239