Article2006

The survival of international differences under IFRS: towards a research agenda

419 citations0/0 files storedAccounting and Business Research

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

The compulsory use of IFRS for the consolidated statements of listed companies in the EU and elsewhere, and the convergence of IFRS with US GAAP, might imply the end of ‘international accounting’ as an important field of study. However, there are motives and opportunities for international differences of practice to exist within IFRS usage. Some of the original motives for international accounting differences may still be effective in an IFRS context, though in different ways. The opportunities for different IFRS practices are divided into eight types. Hypotheses relating to each of these are proposed, and some ways of testing them are suggested. Some implications of the existence of different national versions of IFRS are noted.

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References

1998Law and Finance 1997Legal Determinants of External Finance 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 2000The effect of international institutional factors on properties of accounting earnings 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally 1989The end of history 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study 2006Financial reporting incentives for conservative accounting: The influence of legal and political institutions

Cited by

2010Different approaches to corporate reporting regulation: How jurisdictions differ and why 2007Some obstacles to global financial reporting comparability and convergence at a high level of quality 2010International differences in IFRS policy choice: A research note 2012Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants 2010Have IFRS Affected Earnings Management in the European Union?

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