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The Impact Of Ifrs On Accounting Quality In A Regulated Market: An Empirical Study Of China, Chunhui Liu, Lee J. Yao, Nan Hu, Ling Liu
The Impact Of Ifrs On Accounting Quality In A Regulated Market: An Empirical Study Of China, Chunhui Liu, Lee J. Yao, Nan Hu, Ling Liu
Research Collection School Of Computing and Information Systems
As more countries consider the adoption of International Financial Reporting Standards (IFRS) that are based on practices prevalent in the English-speaking countries with free markets, it’s increasingly important to understand the impact of IFRS on countries of different institutional, economic, and political environments. This article reports a study that examines the impact of IFRS on accounting quality in a regulated market, China, where new substantially IFRS-convergent accounting standards became mandatory for listed firms in 2007. Accounting quality is examined for the period 2005 to 2008 with only firms mandated to follow the new standards. The empirical results generally indicate that …
Guidance For Accounting Professors, Stephen Scarpati
Guidance For Accounting Professors, Stephen Scarpati
WCBT Faculty Publications
When reflecting upon their choice ofcareer, many CPAs look back to a particular college accounting professor as a source of influence. In return, many accounting professors warmly recall the assistance they were able to give students. While the benefits of a successful CPA career are obvious to many, from the standpoint of a 19-year-old undergraduate trying to pick a major, the decision is daunting. The demands of a challenging accounting curriculum can be intimidating. Add the complex regulations and rigorous examination for CPA licensing and the expectations can be overwhelming to a young student. Accounting professors can play a vital …