The role of accounting information and the relevance of IFRS: An international survey of financial officers, financial analysts and auditors

Cristiane Benetti (crbenetti@yahoo.com)
Additional contact information
Cristiane Benetti: ICN Business School, CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine

Post-Print from HAL

Abstract: The main objective of this study is to determine how individuals involved in the accounting process view the role of accounting information in an economic environment where capital markets are dominant. The study also attempts to determine whether International Financial Reporting Standards (IFRS) play a part in fulfilling this role. To this end, I compare the perceptions of financial officers, financial analysts and auditors from twenty distinctly market environments. By means of a survey, I investigate whether producers of accounting data (financial officers), users of that data (financial analysts), and controllers of accounting information (auditors) share the same views on the usefulness and goals of the financial accounting process. Extending the study to several countries is a useful means for determining whether and how the economic environment affects the respondents' views of accounting information. I use descriptive statistics, univariate tests and multiple correspondence analyses (MCA) to analyze the responses to our multiple-choice questions. Results suggest that respondents' activity has less influence on their answers than the country where they are located.

Keywords: information; relevance; IFRS; international survey; financial officers; financial analysts; auditors (search for similar items in EconPapers)
Date: 2014
References: Add references at CitEc
Citations:

Published in LAP LAMBERT Academic Publishing, pp.264, 2014, 978-3659391910

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01695170

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD (hal@ccsd.cnrs.fr).