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Автор: Grafiati
Опубліковано: 11 вересня 2023

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Статті в журналах з теми "GENERALLY ACCEPTED ACCOUNTING PRINCIPLE (GAAP)"

1

Fisher, Steven A. "Measuring The Evolution Of Generally Accepted Accounting Principles." Journal of Applied Business Research (JABR) 14, no. 3 (August 31, 2011): 105. http://dx.doi.org/10.19030/jabr.v14i3.5708.

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<span>Generally Accepted Accounting Principles (GAAP) guide financial reporting. Although numerous opinions and standards have been issued over the past 45 years, there is little quantitative evidence concerning the degree of change in GAAP. The purpose of this study is to generate a quantitative understanding of the degree of evolution in GAAP since Accounting Research Bulletin (ARB) 43. The results indicate that significant changes are occurring in GAAP. Less than 50% of the GAPP issued in the 1950s and in the 1960s remains in effect today. Furthermore, significant changes have occurred in GAAP issued within just the past 20 years. The primary implication is that GAPP is continually being reviewed and revised in response to investors and creditors changing information needs.</span>
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Schneider, Douglas K., Gordon S. May, and David R. Shaffer. "On Narrowing The Credibility GAAP: Has The Financial Accounting Standards Board (FASB) Enhanced The Credibility Of Generally Accepted Accounting Principles (GAAP)?" Journal of Applied Business Research (JABR) 9, no. 2 (October 2, 2011): 76. http://dx.doi.org/10.19030/jabr.v9i2.6079.

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The purpose of this study was to apply social-psychological research methods to address an issue of widespread concern in the accounting profession. One of the primary motives underlying the creation of the Financial Accounting Standards Board (FASB) was to increase the credibility of Generally Accepted Accounting Principles (GAAP). Our main objective was to assess any differences in the perceived credibility of FASB GAAP and pre-FASB GAAP, as indicated by three groups of FASB constituents familiar with these procedures: corporate preparers of financial statements (preparers), CPAs who audit financial reports to ensure their adherence to GAAP (auditors), and accountants who use financial reports to make lending and investment decisions (users). The results indicated that (a) the credibility of accounting principles can be assessed, (b) not all dimensions that have been touted as contributors to the credibility of accounting practices predict accountants perceptions of credibility, and (c) examples of FASB GAAP were perceived as less credible than corresponding examples of pre-FASB GAAP by each of the above three groups of FASB constituents. Some implications of these results and suggestions for future research are discussed.
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Tsuji, Mineo, and Mitsuki Hiraiwa. "An Analysis of the Internal Consistency of the New Accounting Standard for Virtual Currencies in Generally Accepted Japanese Accounting Principles." International Journal of Systems and Service-Oriented Engineering 8, no. 2 (April 2018): 30–40. http://dx.doi.org/10.4018/ijssoe.2018040103.

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While there is no specific guidance in IFRS or US GAAP on accounting for virtual currencies, the ASBJ issued the PITF on the Accounting for Virtual Currencies under the PSA on March 14, 2018 as part of J-GAAP. The standard subscribes that, if an active market exists for the virtual currency, such a virtual currency should be measured using the market price at the balance sheet date, and any difference between the carrying amount should be recognized as a gain or loss. This article examines logically the internal consistency of the accounting information of virtual currencies subscribed by the standard in J-GAAP and between the standard and IFRS. The results indicated that it is appropriate to present virtual currencies at the recoverable amount as in the case of other monetary assets in J-GAAP and that there are no significant differences internationally between the standard and the IFRS.
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4

Noe, Kelly. "We Are Not Publicly Traded And So The Rules Dont Apply Or Do They Should They?" Journal of Business Case Studies (JBCS) 8, no. 1 (December 22, 2011): 103–6. http://dx.doi.org/10.19030/jbcs.v8i1.6743.

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This paper presents a case study of the accounting practices of a company that is privately held. The company follows Generally Accepted Accounting Principles (GAAP) but has some questionable transactions. The paper then follows up with a discussion of baby-GAAP and possible consequences of two different GAAP options.
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Jamal, Karim, Robert Bloomfield, Theodore E. Christensen, Robert H. Colson, Stephen Moehrle, James Ohlson, Stephen Penman, Thomas Stober, Shyam Sunder, and Ross L. Watts. "A Perspective on the Canadian Accounting Standards Board Exposure Draft on Generally Accepted Accounting Principles for Private Enterprises." Accounting Horizons 24, no. 1 (March 1, 2010): 129–37. http://dx.doi.org/10.2308/acch.2010.24.1.129.

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SYNOPSIS: The Canadian Accounting Standards Board (hereafter, AcSB) recently issued an exposure draft to adopt separate GAAP for private enterprises. This new GAAP is justified as being consistent with the current FASB/IASB conceptual framework, but is sensitive to the different cost-benefit considerations facing private entities. We view this proposal as being innovative and responsive to the differential reporting needs of private entities. In this article we explain our reasoning and conclusions on several issues raised by the exposure draft starting with a discussion about the need for a separate conceptual framework for private enterprises. We sketch a preliminary conceptual framework that could be used to develop and justify the type of changes proposed in this exposure draft. We then discuss key issues raised in the exposure draft such as reliance on historical cost as the key basis of measurement, the significant reduction in disclosure requirements for private enterprises, and stopping the emerging issues committee from providing implementation guidance (no EICs). We also comment on the mechanism for financing the standard-setting board, the need to ensure compatibility between accounting and auditing standards, and a process for adjusting the education system to support this new private enterprise GAAP.
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Holovina, Daria, Olga Karpenko, and Iryna Plikus. "INTERNATIONAL CONVERGENCE OF FINANCIAL REPORTING." 63, no. 63 (July 10, 2022): 83–93. http://dx.doi.org/10.26565/2524-2547-2022-63-08.

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The purpose of this article is to study the state of global convergence of financial reporting standards at the present stage, as well as to consider the key points of the process of unification of International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP). To achieve this goal, the article considers the concepts of convergence, harmonization and standardization, presents an analysis of the intensity of use of these concepts, which are associated with the dynamic development of recent global accounting transformations and major trends in international convergence of financial reporting. The key stages of the process of unification of International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP) are considered. For decades, the European Union, the International Organization of Securities Commissions (IOSCO) and the Committee on International Accounting Standards have supported international efforts to harmonize US GAAP and IFRS. accounting and reporting standards used in different countries. We have determined that while both IFRS and GAAP aim to provide transparency, informational content and usability in financial statements, these standards use different approaches to achieve this. We indicated that at present IFRS is the dominant accounting and reporting system, in fact, only third world countries do not apply it. We have proven that in the process of achieving convergence, a single set of understandable and feasible international accounting standards must be developed, requiring high quality, transparent and comparable information in financial statements in order to ensure convergence of IFRS and GAAP. We analyzed the intensity of the use of the concepts of IFRS and GAAP, which are associated precisely with the convergence of these accounting systems using the Google Ngram Viewer (GNV) tool. We have proved that the Convergence of IFRS and GAAP also applies to Ukraine, since the convergence is bilateral, any change in IFRS will ultimately affect the Ukrainian accounting and reporting system.
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Henry, Elaine, and Ya-Wen Yang. "Making the Right Comparisons: Novartis AG." Issues in Accounting Education 22, no. 4 (November 1, 2007): 721–33. http://dx.doi.org/10.2308/iace.2007.22.4.721.

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This case introduces the concept of convergence between International Financial Reporting Standards (IFRS) and U.S. Generally Accepted Accounting Principles (GAAP). The scenario involves a securities analyst's evaluation of Novartis AG's financial performance under IFRS and U.S. GAAP, and provides an opportunity to examine the issues giving rise to differences under the two sets of standards. Based on the company's 20-F disclosure, the case uses the reconciliation footnotes to recast the company's IFRS financial statements to U.S. GAAP. The analytical skill of adjusting financial statements is useful beyond the IFRS-to-U.S. GAAP context.
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Harris, Peter, and Liz Washington Arnold. "US GAAP Conversion To IFRS: A Case Study Of The Balance Sheet." Journal of Business Case Studies (JBCS) 9, no. 2 (February 21, 2013): 133–40. http://dx.doi.org/10.19030/jbcs.v9i2.7699.

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International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies. In the United States, US Generally Accepted Accounting Principles (GAAP) is still required. However, plans are presently in place by the SEC to abandon US GAAP and to adhere to IFRS requirements by as early as the period ending December 31, 2014. This case study requires the student to transform a US GAAP presented Balance Sheet to IFRS and is most suitable for an Intermediary Accounting 11 and a Financial Analysis class at the graduate level.
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Yallapragada, RamMohan R. "Incorporating International Financial Reporting Standards Into The United States Financial Reporting System: Timeline And Implications." International Business & Economics Research Journal (IBER) 11, no. 3 (February 15, 2012): 283. http://dx.doi.org/10.19030/iber.v11i3.6860.

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Анотація:
In the United States of America (US), all the accounting procedures and guidelines for measurement and reporting by business firms are governed by a body of principles and concepts known as Generally Accepted Accounting Principles (GAAP). These GAAP are presently issued by the Financial Accounting Standards Board (FASB) with the authority delegated by the Securities and Exchange Commission (SEC). Historically, each country developed its own GAAP and there was no uniformity among the GAAPs of different countries. Comparison of financial statements issued by business firms from different countries has become impossible leading toward suboptimal capital allocation across countries in the world. Gradually, with the advent of multinational corporations, there emerged a global demand for convergence of GAAP of different countries into a single set uniform accounting standards applicable to all countries. Initiative for uniform global accounting standards came from International Accounting Standards Committee (IASC) which was established in 1973. The IASC formed International Accounting Standards Board (IASB) in 2001 which began issuing International Financial Accounting Standards (IFRS). Till now about 100 countries have adopted IFRS for their financial reporting purposes. The SEC has yielded to the global pressure to adopt IFRS in the US. SEC has set a timeline for US business firms to change over from US GAAP to IFRS. This paper presents the background and development of the movement of IFRS, timeline for the change in US and the implications involved in the adoption of IFRS in the US.
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10

Jo, Koren M., and Shuo Yang. "SEC Comment Letters on Firms' Use of Non-GAAP Measures: The Determinants and Firms' Responses." Accounting Horizons 34, no. 2 (December 6, 2019): 167–84. http://dx.doi.org/10.2308/horizons-16-134.

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SYNOPSIS This paper explores Securities and Exchange Commission comment letters that address firms' use of non-Generally Accepted Accounting Principles (GAAP) measures in 10-Ks, 10-Qs, and earnings releases. We investigate the determinants of firms' receiving non-GAAP comments and the revisions to non-GAAP reporting undertaken by these recipients. Firms that experience poor GAAP performance and emphasize non-GAAP measures are more likely to receive non-GAAP comments. Recipients of non-GAAP comments are more likely than other reviewed firms to abandon non-GAAP measures in future filings. When recipients of non-GAAP comments continue to report non-GAAP measures, they provide more justifications for the use and reduce the prominence of these measures. However, higher non-GAAP earnings and GAAP earnings differentials do not appear to attract non-GAAP comments. In addition, the amount of non-GAAP exclusions does not decrease after the receipt of non-GAAP comments. Overall, our findings suggest that non-GAAP comments are effective in deemphasizing non-GAAP measures. JEL Classifications: M41, M48.
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Дисертації з теми "GENERALLY ACCEPTED ACCOUNTING PRINCIPLE (GAAP)"

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Mader, Martin. "Rechnungslegung nach deutschem Handelsrecht und US-amerikanischen generally accepted accounting principles (US-GAAP) : ein internationaler Vergleich und Reformempfehlungen /." Friedland : Bielefeld, 2005. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=013017828&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Burke, Kevin. "How Users Actually Use Financial Statements: A New Tool for Research in Experimental Accounting." Scholarship @ Claremont, 2010. http://scholarship.claremont.edu/cmc_theses/72.

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This thesis presents a new methodology based on directly measuring user behavior and making decisions based on experimental results. I have built and tested a tool which will enable researchers to use the methodology to determine whether particular financial statement presentations are more beneficial than others. The tool records user movement on a computer screen with mouse tracking, which allows researchers to track user behavior in greater detail than ever before. The methodology was tested on a subject pool of non-professional financial analysts and junior professionals, who were presented with a company’s financial data in the current GAAP and a new proposed FASB presentation format. The results show that this methodology could be useful in differentiating between present GAAP and proposed alternatives.
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Suermann, Jan-Christoph. "Bilanzierung von Software Ansatz, Bewertung und Umsatzrealisation von Software nach HGB, IFRS und US-GAAP." Doctoral thesis, Saarbrücken VDM Verlag Dr. Müller, 2006. http://d-nb.info/98663154X/04.

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Lopatta, Kerstin. "Goodwillbilanzierung und Informationsvermittlung nach internationalen Rechnungslegungsstandards : Business Combinations (IFRS, US-GAAP), Kaufpreisallokation, Impairment Test, Konvergenzbestrebungen /." Wiesbaden : Dt. Univ.-Verl, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014727219&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Kenny, Sara York. "Predicting Failure in the Savings and Loan Industry: a Comparison of RAP and GAAP Accounting." Thesis, University of North Texas, 1989. https://digital.library.unt.edu/ark:/67531/metadc330922/.

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The financial crisis facing the United States savings and loan industry has been steadily escalating over the last decade. During this time, accounting treatments concerning various thrift institution transactions have also attracted a great deal of attention. The specialized accounting treatments used in the thrift industry, known as regulatory accounting practices (RAP) have been blamed as one of the culprits hindering the regulators' ability to detect serious financial problems within many institutions. Accordingly, RAP was phased out, and all federally insured savings and loan associations began preparing their financial statements in accordance with generally accepted accounting principles (GAAP) as of January 1, 1989. The purpose of this dissertation is to compare the relative predictive values of the two historical cost based accounting conventions (RAP and GAAP) available to the savings and loar? industry during the 1980's. For purposes of this dissertation, predictive value is defined as the usefulness in assessing future financial health and viability. The sample consisted of all the institutions reporting to the Federal Home Loan Bank of Dallas between 1984 and 1989. Year-end thrift financial report data, obtained from Sheshunoff Information Services, Inc. (Austin, Texas) was used to calculate several financial ratios. The Federal Home Loan Bank of Dallas provided a comprehensive listing of all institutions that failed between January 1, 1985 and March 31, 1989. The null hypothesis tested in this study was: no significant differences existed between the predictive values of RAP and GAAP financial statements. Using a dichotomous dependent variable (failed/not failed) and independent variables from prior research, several multinomial logistic models were developed to test the null hypothesis. All models developed failed to reject the null hypothesis.
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Došková, Soňa. "Vykazování nehmotných aktiv podle českých účetních standardů, IFRS A US GAAP." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319437.

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The topic of the diploma thesis „Reporting of intangible assets in accordance with Czech Accounting Standards, IFRS and US GAAP“ is a determination and presentation of intangible assets under Czech Accounting Standards and two predominant accounting frameworks in use – International Accounting Financial Standards and US Generally Acepted Accounting Principles. The analytical part of thesis is focused on impacts in a particular entity which arise from different accounting treatment.
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Andersson, Maria, and Madeleine Sellin. "Frikoppling eller samordning? : En studie om avskaffandet av sambandet mellan redovisning och beskattning för K2 företag." Thesis, Karlstad University, Faculty of Economic Sciences, Communication and IT, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-4519.

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Анотація:

Syftet med denna uppsats är att få en djupare insikt om hur en frikoppling mellan redovisning och beskattning skulle kunna se ut. Genom att undersöka hur revisionsbolagen ställer sig till SamRoBs förslag om en frikoppling, SOU 2008:80, och vilka konsekvenser ett avskaffande av det materiella sambandet kan medföra för K2-företagen vill vi skapa en djupare förståelse i diskussionen om en total frikoppling av det materiella sambandet för K2-företagen.

Uppsatsens undersökning utgår från en kvalitativ forskningsmetod och har en analytisk ansats. Data består av primär- och sekundärdata som kritiskt granskas för att bedöma undersökningens giltighet och tillförlitlighet.

För att skapa förståelse kring sambandet mellan redovisning och beskattning presenteras relevanta begrepp och teorier. Vidare redogörs för innehållet i utredningen SOU 2008:80.

Empirin presenterar respondenternas åsikter och synpunkter om utredningens, SOU 2008:80, förslag om en frikoppling mellan redovisning och beskattning. Respondenterna avser tre anställda från tre av de största revisionsbolagen i Sverige.

För K2 företag innebär en frikoppling i praktiken en samordning. Om SamRoBs förslag anpassas till K2 reglerna kommer det nya regelverket i längden innebära en förenkling för K2 företagen. I stora drag kommer inte revisorernas arbete att förändras även om dagens revisorer kan tycka att arbetsbördan blir tyngre.


The purpose of the thesis is to gain a deeper insight into a decoupling between accounting and taxation. By a study on the audit firms’ attitude concerning SamRoBs proposal on decoupling and what affects K2 companies may be facing are we intending to create a deeper understanding in the discussion of a total decoupling of the material relationship for K2 companies.

The study is based on a qualitative research and has an analytical approach. The data consists of primary and secondary data that is critically reviewed to assess the validity and reliability of the study.

In order to create understanding of the relationship between accounting and taxation relevant concepts and theories are presented. The contents of SOU 2008:80 will also be described.

The empirical data presents the respondents´ views and comments on the proposal, SOU 2008:80, for a decoupling between accounting and taxation. Respondents interviewed were three employees from three of the largest audit firms in Sweden.

The true meaning of decoupling for K2 companies in practice is coordination. If SamRoBs proposal is adapted to the K2 regulation a new framework will appear and in the long run involve a simplification for K2 companies. Broadly, the work of the auditing firms will not mean considerable changes even though current auditors may think the workload will increase.

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Dolejší, Veronika. "Vykazování výnosů ve vybraných účetních úpravách." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72023.

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This diploma thesis deals with revenue recognition in acconrdance to International Financial Reporting Standards IFRS and american Generally Accepted Accounting Principles US GAAP. Furthermore, it is focused on convergence project, called Revenue Recognition Project. This will result to standard Revenue from Contracts with Customers. Expected issue period is the end of 2011. The goal of this thesis is to analyze and assess the current situation in chosen accounting systems.
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Jurajdová, Vendula. "Vybrané rozdíly účtování dle US GAAP, IFRS a účetnictvím platným dle české legislativy v podmínkách TRANS TECHNIK, spol. s.r.o." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-234839.

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This master‘s thesis aims to select significant differences in financial accounting methodologies used in the Czech Republic, the International Accounting Standards and US GAAP. Differences are highlighted by data from the accounting environment of the company TRANS-TECHNIK, spol. s.r.o. The first part defines the different conceptual frameworks in Czech accounting, continental and Anglo-Saxon. The analytical part focuses on the differences in the way of the capturing of selected accounting items featured in the accounting systems, including conditions prevailing in the company.
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Kubínová, Adéla. "FORMOVÁNÍ A VÝZNAM PRAVIDEL pro účtování a vykazování." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205424.

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This thesis deals with accounting issue regarding the rules for accounting and reporting. The fundamental part is a characteristic of generally accepted accounting principles, their forming and importance in the international financial scale. The aim of the thesis is to describe the process and conditions of the development of these principles and illustrate the impact of breaching of selected fundamental assumptions on the financial statements.
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Книги з теми "GENERALLY ACCEPTED ACCOUNTING PRINCIPLE (GAAP)"

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Wiley GAAP 2006: Interpretation and application of generally accepted accounting principles. New York: Wiley, 2005.

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2

R, Delaney Patrick, ed. GAAP: Interpretation and application of generally accepted accounting principles. Chichester: John Wiley., 1987.

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3

R, Delaney Patrick, ed. GAAP: Interpretation and application of generally accepted accounting principles. New York: Wiley, 1996.

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4

Flood, Joanne M., ed. GAAP 2016 Interpretation and Application of Generally Accepted Accounting Principles. Chichester: John Wiley & Sons Ltd, 2015. http://dx.doi.org/10.1002/9781119216698.

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R, Delaney Patrick, ed. Wiley GAAP 2002: Interpretation and application of generally accepted accounting principles. New York: Wiley, 2001.

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6

Ralph, Nach, and Bragg Steven M, eds. Wiley GAAP 2009: Interpretation and application of generally accepted accounting principles. Hoboken, N.J: Wiley, 2008.

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7

R, Delaney Patrick, and Delaney Patrick R, eds. Wiley GAAP 98: Interpretation and application of generally accepted accounting principles. New York: Wiley, 1998.

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8

Flood, Joanne M. Wiley GAAP 2017 - Interpretation and Application of Generally Accepted Accounting Principles. Chichester, UK: John Wiley & Sons, Ltd, 2016. http://dx.doi.org/10.1002/9781119357032.

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9

GAAP Guide 1991: Generally Accepted Accounting Principles. Harcourt, 1990.

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10

Delaney, Patrick R., Barry J. Epstein, Ralph Nach, and Ervin L. Black. Wiley GAAP 2005: Interpretation and Application of Generally Accepted Accounting Principles (GAAP: Interpretation & Application of Generally Accepted Accounting Principles). Wiley, 2004.

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Частини книг з теми "GENERALLY ACCEPTED ACCOUNTING PRINCIPLE (GAAP)"

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Glaum, Martin, and Udo Mandler. "Die Generally Accepted Accounting Principles der USA (US-GAAP)." In Rechnungslegung auf globalen Kapitalmärkten, 99–123. Wiesbaden: Gabler Verlag, 1996. http://dx.doi.org/10.1007/978-3-322-82427-1_6.

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Staples, Catherine. "Generally Accepted Accounting Principles (GAAP)." In Encyclopedia of Public Administration and Public Policy, Second Edition (Print Version), 828–32. CRC Press, 2007. http://dx.doi.org/10.1201/noe1420052756.ch164.

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MILGRAM, L. "Generally Accepted Accounting Principles (GAAP)." In Managing Smart, 353. Elsevier, 1999. http://dx.doi.org/10.1016/b978-0-88415-752-6.50289-7.

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Staples, Catherine L. "Generally Accepted Accounting Principles (GAAP)." In Encyclopedia of Public Administration and Public Policy, 828–32. Routledge, 2007. http://dx.doi.org/10.1081/e-epap2-164.

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"Generally Accepted Accounting Principles (GAAP)." In Encyclopedia of Public Administration and Public Policy, Third Edition, 1–5. Routledge, 2020. http://dx.doi.org/10.1081/e-epap3-120053745.

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6

"ASC 105 Generally Accepted Accounting Principles." In Wiley GAAP 2019, 1–24. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2019. http://dx.doi.org/10.1002/9781119575535.ch1.

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7

"ASC 105 Generally Accepted Accounting Principles." In Wiley Gaap 2015, 1–27. Chichester, UK: John Wiley & Sons, Ltd, 2014. http://dx.doi.org/10.1002/9781118945056.ch1.

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8

"ASC 105 Generally Accepted Accounting Principles." In Wiley GAAP 2018, 1–24. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2018. http://dx.doi.org/10.1002/9781119396512.ch1.

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"ASC 105 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES." In GAAP 2016 Interpretation and Application of Generally Accepted Accounting Principles, 1–24. Chichester: John Wiley & Sons Ltd, 2015. http://dx.doi.org/10.1002/9781119216698.ch01.

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"ASC 105 Generally Accepted Accounting Principles." In Wiley GAAP 2017 - Interpretation and Application of Generally Accepted Accounting Principles, 1–24. Chichester, UK: John Wiley & Sons, Ltd, 2016. http://dx.doi.org/10.1002/9781119357032.ch1.

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Тези доповідей конференцій з теми "GENERALLY ACCEPTED ACCOUNTING PRINCIPLE (GAAP)"

1

Kati'e Hashim, Saddam. ""The impact of the regulatory environment and the quality of accounting information in narrowing the quality of expectations, the performance and responsibility of the auditor "." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/icearnc/4.

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Анотація:
"The acceleration of changes in the global economy has made it necessary for economic units to take into account the regulatory environment and develop it in a manner appropriate to the developments taking place, including the search for systems that meet the achievement of quality information in general and accounting information in particular, in order to take appropriate decisions from management on the one hand, and investors and stakeholders in units On the other hand, to determine their investment decisions or not, which is provided by the auditor through his examination of the financial statements and accounting records in order to give an opinion on the fairness of the financial statements and accounts and their compliance with Generally Accepted Accounting Principles GAAP or International Financial Reporting Standards Financial Reporting Standards IFRS, Through his annual report, which is based on the existence of an effective internal control system. Which is reflected in narrowing the expectations gap between what users expect of the financial statements from the results of the audit process for the activities of the economic unit, in contrast to the effort made by the auditor based on relevant and scientific standards approved, and the convergence of the two parties’ views in reading the reality of the financial position, and in a way that serves the regulatory environment In the economic unit to provide the best in the field of business in the economy and competition. The research methodology centers on the importance of identifying a sound regulatory environment that is effective in producing quality accounting information and its impact on narrowing the lack of expectations in the performance of the auditor and his lack of responsibility more than the specific responsibilities due to his failure to exercise the necessary professional care "
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2

Kati'e Hashim, Saddam. ""The impact of the regulatory environment and the quality of accounting information in narrowing the quality of expectations, the performance and responsibility of the auditor "." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/uhdicearnc/4.

Повний текст джерела
Анотація:
"The acceleration of changes in the global economy has made it necessary for economic units to take into account the regulatory environment and develop it in a manner appropriate to the developments taking place, including the search for systems that meet the achievement of quality information in general and accounting information in particular, in order to take appropriate decisions from management on the one hand, and investors and stakeholders in units On the other hand, to determine their investment decisions or not, which is provided by the auditor through his examination of the financial statements and accounting records in order to give an opinion on the fairness of the financial statements and accounts and their compliance with Generally Accepted Accounting Principles GAAP or International Financial Reporting Standards Financial Reporting Standards IFRS, Through his annual report, which is based on the existence of an effective internal control system. Which is reflected in narrowing the expectations gap between what users expect of the financial statements from the results of the audit process for the activities of the economic unit, in contrast to the effort made by the auditor based on relevant and scientific standards approved, and the convergence of the two parties’ views in reading the reality of the financial position, and in a way that serves the regulatory environment In the economic unit to provide the best in the field of business in the economy and competition. The research methodology centers on the importance of identifying a sound regulatory environment that is effective in producing quality accounting information and its impact on narrowing the lack of expectations in the performance of the auditor and his lack of responsibility more than the specific responsibilities due to his failure to exercise the necessary professional care "
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