Skip to Main content Skip to Navigation
Books

The role of accounting information and the relevance of IFRS: An international survey of financial officers, financial analysts and auditors

Abstract : The main objective of this study is to determine how individuals involved in the accounting process view the role of accounting information in an economic environment where capital markets are dominant. The study also attempts to determine whether International Financial Reporting Standards (IFRS) play a part in fulfilling this role. To this end, I compare the perceptions of financial officers, financial analysts and auditors from twenty distinctly market environments. By means of a survey, I investigate whether producers of accounting data (financial officers), users of that data (financial analysts), and controllers of accounting information (auditors) share the same views on the usefulness and goals of the financial accounting process. Extending the study to several countries is a useful means for determining whether and how the economic environment affects the respondents’ views of accounting information. I use descriptive statistics, univariate tests and multiple correspondence analyses (MCA) to analyze the responses to our multiple-choice questions. Results suggest that respondents' activity has less influence on their answers than the country where they are located.
Complete list of metadatas

https://hal.univ-lorraine.fr/hal-01695170
Contributor : Cerefige Ul <>
Submitted on : Monday, January 29, 2018 - 10:08:29 AM
Last modification on : Thursday, November 19, 2020 - 3:26:01 PM

Identifiers

  • HAL Id : hal-01695170, version 1

Collections

Citation

Cristiane Benetti. The role of accounting information and the relevance of IFRS: An international survey of financial officers, financial analysts and auditors . LAP LAMBERT Academic Publishing, pp.264, 2014, 978-3659391910. ⟨hal-01695170⟩

Share

Metrics

Record views

112