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  1. Journal of International Accounting, Auditing and Taxation, Elsevier | IDEAS/RePEc
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Returning user. Request Username Can't sign in? Forgot your username? Advances in Management Accounting" "AMA" publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe.

As one of the premier management accounting research journals, "AMA" is well poised to meet the needs of management accounting scholars. New here? We use this information to create a better experience for all users.

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These cookies allow us to monitor OverDrive's performance and reliability. They alert us when OverDrive services are not working as expected. The standards selected for discussion are those that illustrate the conflict between economic substance and legal form, namely, business combinations and the related areas of consolidated financial statements, goodwill, long-term investments, foreign currency translation, segmented reporting, and off-balance-sheet reporting.

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These standards evidence changes in the role of accounting and financial statements in the United Kingdom. A substantial literature has indicated the role of culture in the development of accounting regulation.

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However, the conclusions drawn from this work have depended on cross-sectional empirical analyses of many nations. Whether the underlying ideas can stand the scrutiny of more in-depth case studies of particular countries, with particular attention to longitudinal dimensions, is uncertain. This paper considers theoretical ideas about cultural values developed by Hofstede and accounting values developed by Gray as they apply to Indonesia, a nation whose size and importance in the world economy belies its neglect in the accounting literature. The case approach allows us to question the meaningfulness of the research designs and measures currently employed in the literature.

The analysis also suggests that "culture" and "accounting" may be more dynamic than suspected. Further nation-specific work on empirical and theoretical issues is suggested in order to more precisely specify the link between cultural differences and accounting regulation. Professional attention to reforming accounting has for many years been directed to important, but mainly peripheral, issues. Official standard-setting bodies have been established and modified over time. Due process for forging accounting standards has been devised and revised, but the quality of the end products has not improved.

Arguably, it has deteriorated.


A miscellany of often inconsistent processing and valuation rules continues to form the basis of the compulsory conventional accounting procedures and policies. Diversity in accounting practice persists. There is retention by the profession of its long-stated position that the balance sheet is not a statement of net worth and that all that is required is that the public be educated as to the limitation of accounts. That assumed outcome is highly contestable. It is argued here that compliance is being mandated, even when it contravenes financial common sense.

Implications of downgrading the true and fair override in the Australian corporate disclosure regulatory regime are examined and we put forward a case for it regaining its primary override position. It is argued that accounting information as a serviceable product and accountancy as a professional endeavor are undeniably at the cross roads! Without change, users will continue to lament as another writer suggests that "corporate accounting does not do violence to the truth occasionally, and trivially, but comprehensively, systematically, and universally, annually and perennially.

An examination of annual reports of three Scandinavian countries—Denmark, Sweden, and Norway—provides insights that larger entities seem to often use Big Six CPA firms, whereas smaller entities use two to three auditors. The issuance of other than a boilerplate report is associated with higher interest cost.

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Specifically, clean audit reports are associated with lower costs of borrowing, quantified as a 2. Interestingly, clean audit reports are more likely to be issued in two-auditor settings. Tentative insights are provided that use of two or three auditors, often observed in Scandinavia, may be a means of "substitution" for the use of Big Six auditors by larger entities. Implications for regulators are discussed. Interest in International Accounting Standards is growing rapidly as the International Accounting Standards Committee continued to make real progress in developing and refining its standards.

Many barriers to widespread acceptance of IASC standards exist, but as the quality of the standards improves and as an effective interpretive mechanism for their maintenance evolves, these barriers are likely to lose significance. With cross border trade growing at a remarkable pace, interest in international accounting standards will remain high.

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Acceptance broadly of international accounting standards during the next quarter century looks increasingly likely. To meet the ongoing needs for increasingly high quality standards, the structure of IASC itself is likely to change to improve its efficiency and the quality of its work product. Use of IASC standards instead of various sets of national accounting standards is likely to increase comparability of financial reporting outside the United States. GAAP in many areas, their use in U. Accounting standards and auditing standards are the bases on which the accounting profession are built.

They came very late in China. It is good, though, that since from the very beginning, the accounting regulatory body and accounting profession have accepted internationally recognized accounting and auditing practices and incorporated them into two local standards to a great extent. The implementation of the two standards will take some time, considering the current standard of Chinese accountants.

China culminated the first stage of its accounting reforms by issuing a conceptual framework titled Accounting Standards for Business Enterprises ASBE in November