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Creative accounting, fraud and international accounting scandals
Business scandals are always with us from the South Sea Bubble to Enron and Parmalat. As accounting forms a central element of any business success or failure, the role of accounting is crucial in understanding business scandals. This book aims to explore the role of accounting, particularly creative accounting and fraud, in business scandals. The book is divided into three parts. In Part A the background and context of creative accounting and fraud is explored. Part B looks at a series of international accounting scandals and Part C draws some themes and implications from the country studies.
eBook
Financial Reporting and Global Capital Markets
This book presents a detailed and scholarly historical study of the International Accounting Standards Committee (IASC), which prepared the way for the International Accounting Standards Board (IASB). The IASB holds the dominant influence over the financial reporting of thousands of listed companies in the European Union as well as in many other countries.
eBook
International Accounting Standards and Accounting Quality
We examine whether application of International Accounting Standards (IAS) is associated with higher accounting quality. The application of IAS reflects combined effects of features of the financial reporting system, including standards, their interpretation, enforcement, and litigation. We find that firms applying IAS from 21 countries generally evidence less earnings management, more timely loss recognition, and more value relevance of accounting amounts than do matched sample firms applying non-U.S. domestic standards. Differences in accounting quality between the two groups of firms in the period before the IAS firms adopt IAS do not account for the postadoption differences. Firms applying IAS generally evidence an improvement in accounting quality between the pre- and postadoption periods. Although we cannot be sure our findings are attributable to the change in the financial reporting system rather than to changes in firms' incentives and the economic environment, we include research design features to mitigate effects of both.
Journal Article
Mediating Role of Firm Resilience between the Institutional Isomorphic Pressures and Adoption of IFRS for SMEs in Ghana
The purpose of the study was to assess the direct and indirect effect of institutional isomorphic pressures on the adoption of IFRS for SMEs in Ghana. This study administered a questionnaire to collect primary data to assess the relationship between the variables. Multistage sampling methods were used to select the sample size as the true representative of the 16 regions of Ghana without bias. The study employed factor analysis, and structural equation model analysis to test the null hypotheses in this study. The results revealed that coercive isomorphic and mimetic isomorphic pressures significantly affect the adoption of IFRS for SMEs positively in Ghana. Secondly, the result showed that firm resilience partly mediates the direct relationship between coercive, mimetic isomorphic pressures and the adoption of IFRS for SMEs. However, normative isomorphic pressure has no direct or indirect (mediation) effect on the adoption of IFRS for SMEs in Ghana. The study recommends that the government must place emphasis on both internal and external drivers, particularly the firm's resilience, to facilitate more successful adoptions of IFRS for SMEs in Ghana. Secondly, the government needs to encourage accountants in SMEs to join professional accounting bodies. Again, the study recommends that the government, through the Ministry of Trade and Industry (MoTI), collaborate with the regulator (ICAG) to provide financial accounting education to SME owners and accounting personnel who lack the necessary skills to adopt and implement IFRS for SMEs in Ghana. Finally, Ministry of Trade and Industries should establish a special pathway for non-professional accounting personnel in SMEs to become ICAG members and receive incentives.
Journal Article
Auditor Style and Financial Statement Comparability
The term \"audit style\" is used to characterize the unique set of internal working rules of each Big 4 audit firm for the implementation of auditing standards and the enforcement of GAAP within their clienteles. Audit style implies that two companies audited by the same Big 4 auditor, subject to the same audit style, are more likely to have comparable earnings than two firms audited by two different Big 4 firms with different styles. By comparable we mean that two firms in the same industry and year will have a more similar accruals and earnings structure. For a sample of U.S. companies for the period 1987 to 2011, we find evidence consistent with audit style increasing the comparability of reported earnings within a Big 4 auditor's clientele.
Journal Article