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Full-Text Articles in Business
Additional Evidence On The Impact Of The International Financial Reporting Standards On Earnings Quality: Evidence From Latin America, Mauricio Melgarejo
Additional Evidence On The Impact Of The International Financial Reporting Standards On Earnings Quality: Evidence From Latin America, Mauricio Melgarejo
Scholarship and Professional Work - Business
The purpose of this paper is to explore whether the adoption of the International Financial Reporting Standards (IFRS) has an impact on the quality of earnings in Latin America. Studying a sample offirms from Argentina, Brazil, Chile, Mexico, and Peru, I find that management reports a lower level of discretionary accruals after the implementation of the IFRS. In addition, this study provides evidence that earnings are more persistent and stock prices are more associated with earning numbers after the application of IFRS. This paper provides evidence that earnings quality has increased after the adoption of IFRS in Latin America.
Analysis Of Public Accountants: What Personality Traits And Skill Sets Distinguish Auditors And Tax Accountants In The Public Accounting Sphere?, Lauren Madison Wood
Analysis Of Public Accountants: What Personality Traits And Skill Sets Distinguish Auditors And Tax Accountants In The Public Accounting Sphere?, Lauren Madison Wood
Undergraduate Honors Thesis Collection
The two main career paths within public accounting are auditing and tax accounting. Auditors render an opinion as to whether a client’s financial statements are fairly presented, while tax accountants provide tax-planning services and prepare tax returns. This study examines the personality traits and non-accounting skill sets of practicing auditors and tax accountants to determine whether there are significant differences between the types of people working in each field. Prior research has analyzed the personality and skill sets of accountants in relation to marketing professionals or financial analysts, but little research has compared the two types of public accountants directly. …