Dissertation > Excellent graduate degree dissertation topics show

The questionnaire analysis of effect of the implementation of the new accounting standards from the auditor

Author: TongSuJuan
Tutor: LiuWenHui
School: Capital University of Economics
Course: Accounting
Keywords: New Accounting Standards Auditor Information Quality EconomicConsequences
CLC: F233
Type: Master's thesis
Year: 2014
Downloads: 16
Quote: 0
Read: Download Dissertation


With the rapid development of world economy and the integration process, it needsfor accounting information more comparable urgently, thus good for the free flow ofworldwide capital. From a practical point of the countries including European Union,United States and the Economics Communities have adopted and admit the IFRS. Forbetter integrate with global economy and adapt to background under the nationalconvergence of accounting standards, China promulgated the new accounting standards in2006and put it into effect at Jan1,2007in all listed companies.However, what is the implementation effect of international convergence ofaccounting standards. In order to further study this issue and provide a useful complementto its evaluation system, this paper examined two dimensions, the quality of informationand the economic consequence, from the perspective of auditors. Unlike the previoustheoretical and empirical analysis, this paper focuses on the form of the questionnaire.Firstly, summarize the related theories of the quality of accounting information andeconomic consequence in domestic and international level, and start the main part based onthese theories. In the meanwhile, draw lessons on the investigation report from theimplementation process of the IFRS and study the problem from our national conditions. Inaddition to increasing international comparability of accounting information, what the newaccounting standards impact the other qualities of accounting information and whatchanges happens to auditors’ work.In this paper, from the analysis of questionnaires, the results of research findingsindicate that the new standards enhance the quality of accounting information. From thepoint of specific characteristics of quality information, comparability is recognized thehighest level of improvement. But research also shows that due to the limit and difficultyuse of fair value, the relativity of accounting information is restricted. From the perspectiveof economic consequences, the new accounting standards significantly improved theauditor’s professional judgment difficulty, bringing the audit risk and then causing a rise inthe cost of audit. Among all the factors, the difficulty of professional judgment of fair valueand the audit risk are caused most concern.

Related Dissertations

  1. Measured at fair value under the new guidelines on the impact of accounting conservatism,F233
  2. The Effect of Institutional Environment on Enforcement of Accounting Standards,F233
  3. Research on the New Accounting Standards to Earnings Management of Listed Companies,F275
  4. Research on Questions of Assets Impairment and Earnings Management,F275
  5. Accounting Earnings Conservatism from the New Accounting Standards,F233
  6. An Empirical Study About the Value Relevance of Fair Value Accounting,F224
  7. A Study on the Influence of Assets Impairment to Earning Management of Listed Companies,F224
  8. Research on Influence of Internal Control Information Disclosure on Auditor Choice,F239.4
  9. Study on the Human Resource Performance Appraisal Index System of Government Audit,F239.22
  10. The Study on the Difference about Assets of "New Enterprise Income Tax Law" and "New Accounting Standard",F812.42
  11. A Study About the Impact on the New Accounting Standards to Earning Conservatism,F276.6;F224
  12. SWOT Analysis and Tactics Research of Investment-oriented Life Insurance in China,F842.6
  13. Research on Accounting Policy Choices of Chinese Listed Companies,F275
  14. Research on Corporate Governance Influencing Accounting Information Quality,F275
  15. Research on Earnings Management in Chinese Listed Companies Influenced by New Accounting Standards,F275
  16. The Research of the Relationship between Impairment of Assets and Earnings Management,F275
  17. The Effects of the New Accounting Standards on Earrings Management of Listed Firms,F275
  18. New Accounting Standards and the Accrual Anomaly,F275
  19. Empirical Research of Listed Companies Earnings Management and Supervision Before and after New Accounting Standards,F276.6
  20. An Empirical Study on the Earnings Management by the Use of the Financial Assets of Listed Companies,F224
  21. Research on General Quality Information Management System,TH186

CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
© 2012 www.DissertationTopic.Net  Mobile