Projects per year
Abstract
In light of Enron and other financial scandals in the early 2000s, the U.S. Congress enacted “the Sarbanes-Oxley Act” (SOX) to protect public investors. SOX led to the creation of the Public Company Accounting Oversight Board (PCAOB) to monitor public accounting firms and strengthen the function of audit committees to improve corporate governance and financial reporting quality. At the same time as such changes were taking place, the volume and value of investing and financing activities across countries are increasing due to globalization. However, the inconsistent accounting standards used around the world mean that many financial statements are not be comparable. Therefore, the adoption of IFRS can increase the comparability of financial statements internationally, and reduce the related conversion costs. To date, 130 jurisdictions have already adopted IFRS, and the related developments with regard to accounting and auditing will have significant impacts on international capital markets.
Original language | English |
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Publication status | Published - 4 Dec 2015 |
Event | Accounting Theory and Practice Conference - Tainan, Taiwan, Province of China Duration: 3 Dec 2015 → 4 Dec 2015 |
Conference
Conference | Accounting Theory and Practice Conference |
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Country | Taiwan, Province of China |
City | Tainan |
Period | 3/12/15 → 4/12/15 |
Keywords
- financial reporting
- case studies
- port authority
Fingerprint Dive into the research topics of 'Choices of financial reporting regimes and techniques and underlying decision-making processes: a case study analysis of a port authority'. Together they form a unique fingerprint.
Projects
- 1 Finished
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Applying the Stated Preference Approach to the Study of Financial Reports
Carnegie Trust for the Universities of Scotland
1/02/14 → 30/04/14
Project: Research
Research Output
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Choices of financial reporting regimes and techniques and underlying decision-making processes: a case study analysis of a port authority
Smith, J., Reid, G. & HSU, Y-L., 21 Mar 2016, (Unpublished). 34 p.Research output: Contribution to conference › Paper › peer-review
File -
Choices of financial reporting regimes and techniques and underlying decision-making processes: a case study analysis of a port authority
Smith, J., Reid, G. & HSU, Y-L., 8 Feb 2016, (Accepted/In press) p. 1-34. 34 p.Research output: Contribution to conference › Paper › peer-review
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Applying the stated preference approach to the study of financial reports
Smith, J., Reid, G. & Hsu, Y-L., 1 Jun 2015, (Accepted/In press).Research output: Contribution to conference › Paper › peer-review
Activities
- 2 Participation in conference
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39th European Accounting Association Annual Congress 2016
Julia Smith (Speaker)
11 May 2016 → 13 May 2016Activity: Participating in or organising an event types › Participation in conference
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British Accounting & Finance Association Annual Conference 2016
Julia Smith (Speaker)
21 Mar 2016 → 23 Mar 2016Activity: Participating in or organising an event types › Participation in conference