scholarly journals As Normas Internacionais de Contabilidade - IFRS: Adoção no Brasil

2015 ◽  
Vol 6 (3) ◽  
pp. 97 ◽  
Author(s):  
Adriana Kurtz Pasini
Keyword(s):  
Literature Review ◽  
Accounting Information ◽  
Business Sector ◽  
Economic Agents ◽  
Quality Of Accounting Information ◽  
The Subject ◽  
Descriptive Approach ◽  
The Impact

This study aimed to verify the recent changes in the quality of accounting information, as of IFRS and the impact that these rules produced in Brazilian accounting. For this, in a descriptive approach, this text included, in addition to specific authors on the subject, a wide literature review, that showed that the impact of IFRS may reach every segment of the accounting industry, as these sectors have business and accounting practices that have some differences, some have relevance, while others differences are perceive in the details or appear according to the industry / business sector and the financial choices of the company. Thus, changes may have significant accountability impact, and hence serve as basis for a multitude of contracts between economic agents.

The Impact of IFRS Adoption on the Quality of Accounting Information: Systematic Literature Review

2021 ◽  
pp. 5-15
Author(s):  
Achmad Farid Dedyansyah ◽  
◽  
Sri Pujiningsih ◽  
Satia Nur Maharani ◽  
◽  
...  
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Value Relevance ◽  
Accounting Information ◽  
Test Model ◽  
European Continent ◽  
Theoretical Approaches ◽  
Quality Of Accounting Information ◽  
The Impact

The quality of accounting information cannot be separated from the adopted accounting standards. More than 87% of countries worldwide have implemented IFRS standards as financial guidelines in their countries. The goal of IFRS is to make companies more transparent and flexible in producing accounting information based on which users can predict future investment values. The purpose of this article is a systematic literature review on the quality of accounting information associated with adopting IFRS. The sample of this study - 125 articles reviewed in four main classifications: research subject areas, measurement of accounting information quality, theoretical approaches, and research methods. Previous research was obtained from online databases such as Science Direct, Emerald Group, Sage Journal, and Taylor & Francis. The PICO framework in this study was applied to minimize bias from previous studies. The analysis results show that average the most articles on the quality of accounting information were found in journals categorized in the accounting field. Most studies have been found on the European continent regarding the quality of accounting information – 52 (37.7%). Determining the quality of accounting information requires several tests. As a result, 49 (38.8%) and 47 (37.1%) articles emphasize the accrual test model and value relevance model in assessing the quality of accounting information. The results show that 56 articles (44.8%) use the regression analysis method to test value relevance, accrual, and timely loss reporting models.

The Role of Green Accounting Information In Improving The Quality Of Accounting Information

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Wasan Yahia Ahmed ◽  
Suaad Adnan Noaman Al-Shammari ◽  
Ahmed Taher Kadhim Al-Anbagi
Keyword(s):  
Stock Exchange ◽  
Fundamental Problem ◽  
Accounting Information ◽  
Financial Statements ◽  
Green Accounting ◽  
Quality Of Accounting Information ◽  
The Subject ◽  
Role Of Information

The subject of green accounting is one of the modern topics in accounting science, which has received great attention by researchers and writers because of its great role in measuring and disclosing environmental activities and in line with the interests of internal and external users of accounting information.  The research stems from a fundamental problem that taking into account the costs of green accounting within the financial statements of economic units would improve the quality of accounting information provided to users. To achieve the goal of the research, a questionnaire was designed and submitted to the stakeholders of users of information and employees of a number of economic units listed on the Iraq Stock Exchange, as well as the use of different statistical methods and methods to extract results related to the role of information on green accounting in improving the quality of accounting information provided by Before economic units. The research reached several results, the most important of which was the need to take into account the costs of green accounting and manifested within the financial statements of economic units, because of its role in improving the quality of accounting information and commensurate with the interests of users, so it should work to measure those costs and disclosed to contribute to Meet the wishes and interests of users of financial statements.

scholarly journals The Impact of Accounting on Environmental Costs to Improve the Quality of Accounting Information in the Jordanian Industrial Companies

2017 ◽  
Vol 12 (6) ◽  
pp. 104
Author(s):  
Atalla M. Alqotaish ◽  
Adel M. Qatawneh
Keyword(s):  
Accounting Information ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Statistical Relationship ◽  
Industrial Companies ◽  
Study Results ◽  
Quality Of Accounting Information ◽  
Collective Performance ◽  
The Impact

The Impact of Accounting of Environmental Costs to Improve the Quality of Accounting Information in the Jordanian Industrial Companies is a study aimed to explore the importance of accounting on environmental cost in the improve of the quality of accounting information. Data were collected through from the Jordanian companies and a questionnaire distributed among the workers of offices and departments of accounting in the industrial companies listed in Jordan stock market. The study came up with the following findings: The study has shown that there exists a significant statistical relationship between the size of environmentally-related accounting disclosure of information for publicly owned companies and the adequacy of financial listing of such companies. The study has shown that there exists a significant statistical relationship between Investors decisions and the information provided by the collective performance disclosure. As per the study results, we recommend the following: The necessity of accountants' obligation towards environmentally-related auditing information provided with the financial reports, and the necessity of emphasizing on information importance as provided by the environmentally-related collective performance.

scholarly journals The Overseas Experience of Audit Committee and Audit Fees: Empirical Evidence from China

Complexity ◽  
2021 ◽  
Vol 2021 ◽  
pp. 1-16
Author(s):  
Chengai Li ◽  
Lin Pan ◽  
Meilan Chen
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Learning Experience ◽  
Accounting Information ◽  
Audit Fees ◽  
Positive Influence ◽  
Positive Role ◽  
Quality Of Accounting Information ◽  
The Impact

The complexity of audit committee experience, including the overseas experience, has an important impact on corporate governance. In this paper, we study the impact of the overseas experiences of the members of audit committee on audit fees. Our empirical analysis and results show that the audit committee overseas experience can significantly increase audit fees. Further, the positive influence of the audit committee overseas experience on audit fees is more pronounced in state-owned enterprises and regions with weak marketization. In addition, we divide the overseas experience into overseas learning experience and overseas working experience. We find that both types of experience present in the audit committee significantly increase the audit fees. Finally, we find that the audit committee overseas experience can significantly improve the quality of accounting information and play a positive role in corporate governance.

Mitigating Information Asymmetries in Capital Markets

2017 ◽  
pp. 11-29
Author(s):  
Marianne Ojo
Keyword(s):  
Capital Markets ◽  
Accounting Information ◽  
Financial Information ◽  
Information Asymmetries ◽  
Market Values ◽  
Expectations Gap ◽  
Quality Of Accounting Information ◽  
Legislative Reforms ◽  
The Impact

As well as highlighting the impact of the audit expectations gap (AEG) in assessing the extent to which accounting information can be relied upon based on given market values and its impact on assessing how a relationship or pattern could be established in certain jurisdictions, this chapter is aimed at contributing to the literature on how accounting information could be interpreted or conveyed in such a way as to serve as a useful and vital indicator which will enable investors to interpret financial information in such a way which mitigates information asymmetries between management and investors. It also elaborates on factors which could affect the quality of accounting information – by way of reference to contributing elements of the audit expectations gap. As a result, it recommends measures aimed at addressing issues being faced by jurisdictions which have implemented accounting and legislative reforms as a means of improving the quality of accounting information.

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