Araştırma Makalesi
Yıl 2021,
Cilt: 6 Sayı: 1, 188 - 193, 29.06.2021
Öz
Günümüzde, karar verme sürecinde kullanılan finansal ve finansal olmayan bilgilerin işletme ve ülke düzeyinde doğruluğu ve güvenilirliği daha da önem kazanmıştır. Bu bağlamda, bu çalışmada muhasebe ve denetim standartlarının gücünü etkileyen faktörler, 141 ülke için 2019 verileri kullanılarak ampirik olarak analiz edilmiştir. Ampirik sonuçlara göre, ülkelerde şeffaflık seviyesi arttıkça, kurumsal yönetişim seviyesi yükseldikçe, finansal sistem geliştikçe ve GSYİH büyüdükçe, denetim ve muhasebe standartlarının gücü de yükselmektedir. Denetim ve muhasebe standartlarının güçlendirilmesi, şirketlerin sunduğu mali tablolardaki bilgilerin güvenilirliğini ve doğruluğunu artırdığı için başta yatırımcılar olmak üzere tüm menfaat sahipleri için kritik önem taşımaktadır. Bu nedenle, ülkelerin şeffaflık düzeyini artırmaya, kurumsal yönetişim düzeyini artırmaya, finansal sistem geliştirmeye ve GSYİH büyümesine yönelik politika ve stratejiler geliştirmesi önemlidir.
Anahtar Kelimeler
Destekleyen Kurum
yok
Proje Numarası
yok
Teşekkür
Yok
Kaynakça
- Ajao, O. S., Olamide, J. O., & Temitope, A. A. (2016). Evolution and development of auditing. Unique Journal of Business Management Research, 3(1), 032-040.
- Benston, G. J., Bromwich, M., Litan, R. E., & Wagenhofer, A. (2006). Worldwide financial reporting: The development and future of accounting standards. Oxford University Press.
- Brown, P., Preiato, J., & Tarca, A. (2014). Measuring country differences in enforcement of accounting standards: An audit and enforcement proxy. Journal of Business Finance & Accounting, 41(1-2), 1-52.
- Brown, R. (Ed.). (2014). A history of accounting and accountants. Routledge.
- Cooper, B. J., Chow, L., & Wei, T. Y. (2002). The development of auditing standards and the certified public accounting profession in China. Managerial Auditing Journal, 17(7), 383-389.
- Cosserat, G. (2004). Modern auditing (2nd ed.). John Wiley & Sons.
- Edwards, J. R., & Walker, S. P. (Eds.). (2009). The Routledge companion to accounting history. Routledge.
- Francis, J. R., Khurana, I. K., & Pereira, R. (2001). Investor protection laws, accounting and auditing around the world. Accounting and Auditing Around the World (October 2001).
- Frintrup, M., Schmidthuber, L., & Hilgers, D. (2020). Towards accounting harmonization in Europe: a multinational survey among budget experts. International Review of Administrative Sciences,1-21.
- Gibson, R. W., & Arnold, R. (1981). The development of auditing standards in Australia. The Accounting Historians Journal, 51-65.
- Haija, A., AlQudah, A., Aryan, L., & Azzam, M. (2021). Key success factors in implementing international public sector accounting standards. Accounting, 7(1), 239-248.
- Hassan, M. K. (2008). The development of accounting regulations in Egypt. Managerial Auditing Journal, 23(5), 467.
- Ilkhamov, S. (2017). Development of auditing methods in accordance with international criteria and standards. European Journal of Economics and Management Sciences, (1), 5-10.
- Lee Teck-Heang,., & Ali, A.M. (2008). The evolution of auditing: An analysis of the historical development. Journal of Modern Accounting and Auditing, 4(12), 1.
- Leung, P., Coram, P., Cooper, B., Cosserat. G. & Gill. G. (2004). Modern auditing & assurance service (2nd ed.). John Wiley & Sons
- Levitt, A. (1998). The importance of high quality accounting standards. Accounting horizons, 12(1), 79.
- Mann, B., & Lorson, P. C. (2021). New development: The first-time adoption of uniform public sector accounting standards—a German case study. Public Money & Management, 41(2), 176-180.
- Mashayekhi, B., & Mashayekh, S. (2008). Development of accounting in Iran. The International Journal of Accounting, 43(1), 66-86.
- Napier, C. J. (2001). Accounting history and accounting progress. Accounting history, 6(2), 7-31.
- Porter, T. (2005). Private authority, technical authority, and the globalization of accounting standards. Business and Politics, 7(3), 1-30.
- Prather-Kinsey, J. (2006). Developing countries converging with developed-country accounting standards: Evidence from South Africa and Mexico. The international journal of accounting, 41(2), 141-162.
- Roussey, R. S. (1994). The changing world of international accounting and auditing. Internal Auditor, 51(2), 54-57.
- Schmidthuber, L., Hilgers, D., & Hofmann, S. (2020). International Public Sector Accounting Standards (IPSASs): A systematic literature review and future research agenda. Financial Accountability & Management.
- Smith, M., Sagafi-Nejad, T., & Wang, K. (2008). Going international: Accounting and auditing standards. Internal Auditing, 23(4), 3-12.
- Zeghal, D., & Mhedhbi, K. (2006). An analysis of the factors affecting the adoption of international accounting standards by developing countries. The international journal of accounting, 41(4), 373-386.
- Zehri, F., & Chouaibi, J. (2013). Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries. Journal of Economics Finance and Administrative Science, 18(35), 56-62.
An Empirical Analysis for Determinants of Strength of Auditing and Accounting Standards in The World
Öz
Nowadays, the accuracy and reliability of financial and non-financial information used in the decision-making process at the enterprise and country level has become more important. In this context, in this study, factors affecting the strength of accounting and auditing standards were analysed empirically by using 2019 data for 141 countries. According the empirical results, in countries, as the level of transparency increases, the level of corporate governance improves, the financial system develops and the GDP grows, the strength of auditing accounting standards are also getting stronger. Strengthening of auditing and accounting standards is of critical importance for all stakeholders, especially investors, as it increases the reliability and accuracy of the information in the financial statements presented by the companies. For this reason, it is important for countries to develop policies and strategies aimed at improving the level of transparency, increasing the level of corporate governance, financial system development and GDP growth.
Anahtar Kelimeler
Proje Numarası
yok
Kaynakça
- Ajao, O. S., Olamide, J. O., & Temitope, A. A. (2016). Evolution and development of auditing. Unique Journal of Business Management Research, 3(1), 032-040.
- Benston, G. J., Bromwich, M., Litan, R. E., & Wagenhofer, A. (2006). Worldwide financial reporting: The development and future of accounting standards. Oxford University Press.
- Brown, P., Preiato, J., & Tarca, A. (2014). Measuring country differences in enforcement of accounting standards: An audit and enforcement proxy. Journal of Business Finance & Accounting, 41(1-2), 1-52.
- Brown, R. (Ed.). (2014). A history of accounting and accountants. Routledge.
- Cooper, B. J., Chow, L., & Wei, T. Y. (2002). The development of auditing standards and the certified public accounting profession in China. Managerial Auditing Journal, 17(7), 383-389.
- Cosserat, G. (2004). Modern auditing (2nd ed.). John Wiley & Sons.
- Edwards, J. R., & Walker, S. P. (Eds.). (2009). The Routledge companion to accounting history. Routledge.
- Francis, J. R., Khurana, I. K., & Pereira, R. (2001). Investor protection laws, accounting and auditing around the world. Accounting and Auditing Around the World (October 2001).
- Frintrup, M., Schmidthuber, L., & Hilgers, D. (2020). Towards accounting harmonization in Europe: a multinational survey among budget experts. International Review of Administrative Sciences,1-21.
- Gibson, R. W., & Arnold, R. (1981). The development of auditing standards in Australia. The Accounting Historians Journal, 51-65.
- Haija, A., AlQudah, A., Aryan, L., & Azzam, M. (2021). Key success factors in implementing international public sector accounting standards. Accounting, 7(1), 239-248.
- Hassan, M. K. (2008). The development of accounting regulations in Egypt. Managerial Auditing Journal, 23(5), 467.
- Ilkhamov, S. (2017). Development of auditing methods in accordance with international criteria and standards. European Journal of Economics and Management Sciences, (1), 5-10.
- Lee Teck-Heang,., & Ali, A.M. (2008). The evolution of auditing: An analysis of the historical development. Journal of Modern Accounting and Auditing, 4(12), 1.
- Leung, P., Coram, P., Cooper, B., Cosserat. G. & Gill. G. (2004). Modern auditing & assurance service (2nd ed.). John Wiley & Sons
- Levitt, A. (1998). The importance of high quality accounting standards. Accounting horizons, 12(1), 79.
- Mann, B., & Lorson, P. C. (2021). New development: The first-time adoption of uniform public sector accounting standards—a German case study. Public Money & Management, 41(2), 176-180.
- Mashayekhi, B., & Mashayekh, S. (2008). Development of accounting in Iran. The International Journal of Accounting, 43(1), 66-86.
- Napier, C. J. (2001). Accounting history and accounting progress. Accounting history, 6(2), 7-31.
- Porter, T. (2005). Private authority, technical authority, and the globalization of accounting standards. Business and Politics, 7(3), 1-30.
- Prather-Kinsey, J. (2006). Developing countries converging with developed-country accounting standards: Evidence from South Africa and Mexico. The international journal of accounting, 41(2), 141-162.
- Roussey, R. S. (1994). The changing world of international accounting and auditing. Internal Auditor, 51(2), 54-57.
- Schmidthuber, L., Hilgers, D., & Hofmann, S. (2020). International Public Sector Accounting Standards (IPSASs): A systematic literature review and future research agenda. Financial Accountability & Management.
- Smith, M., Sagafi-Nejad, T., & Wang, K. (2008). Going international: Accounting and auditing standards. Internal Auditing, 23(4), 3-12.
- Zeghal, D., & Mhedhbi, K. (2006). An analysis of the factors affecting the adoption of international accounting standards by developing countries. The international journal of accounting, 41(4), 373-386.
- Zehri, F., & Chouaibi, J. (2013). Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries. Journal of Economics Finance and Administrative Science, 18(35), 56-62.
Toplam 26 adet kaynakça vardır.
Ayrıntılar
| Birincil Dil | İngilizce |
|---|---|
| Konular | İşletme |
| Bölüm | Araştırma Makalesi |
| Yazarlar | |
| Proje Numarası | yok |
| Yayımlanma Tarihi | 29 Haziran 2021 |
| Yayımlandığı Sayı | Yıl 2021 Cilt: 6 Sayı: 1 |
The sole purpose of JOEEP is to be a prestigious journal which contributes to scientific knowledge. In order to keep this purpose, JOEEP, adopts and follows the publication policies of world’s prestigious scientific journals. All original and qualified works which may contribute to the scientific knowledge, are evaluated through a rigorous editorial and peer review process. Hereby, JOEEP is a peer reviewed and scientific journal. It strictly depends on the scientific principles, rules and ethical framework that are required to this qualification.
JOEEP is published as two issues per year June and December and all publication policies and processes are conducted according to the international standards. JOEEP accepts and publishes the research articles in the fields of economics, political economy, fiscal economics, applied economics, business economics, labour economics and econometrics. JOEEP, without depending on any institution or organization, is a non-profit journal that has an International Editorial Board specialist on their fields. All “Publication Process” and “Writing Guidelines” are explained in the related title and it is expected from authors to Show a complete match to the rules. JOEEP is an open Access journal.