A Regional Study Of Listed Companies' Compliance with International Accounting Standards

Greg Tower · Phil Hancock · Ross Taplin

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

Abstract

The move towards international harmonisation of accounting standards has dominated the work programme of the Australian Accounting Standards Board in the past two years. Some have expressed concern that Australia is moving too quickly towards harmonisation when compared to other countries. This paper examines the extent of compliance with International Accounting Standards (IAS) in six countries in the Asia‐Pacific region. By providing evidence as to the level of compliance with IAS in financial statements, the paper also indicates the extent of de‐facto harmony. The paper also examines various determinants of compliance with IAS and finds that country of location remains the clear driving force.

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References

1995Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong 1989A note on corporate social disclosure practices in developing countries: The case of Malaysia and Singapore 1990Measuring International Harmonization and Standardization 1986Disclosure Quality in Governmental Financial Reports: An Assessment of the Appropriateness of a Compound Measure 1988Measuring Harmonisation of Financial Reporting Practice 1992EC Accounting Harmonisation: An Empirical Study of Measurement Practices in France, Germany and the UK 1995The Measurement of Harmonisation and the Comparability of Financial Statement Items: Within-Country and Between-Country Effects

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