The Nature of Accounting Information Reliability: Inferences from Archival and Experimental Research
The Nature of Accounting Information Reliability: Inferences from Archival and Experimental Research
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会计信息可靠性的本质：档案和实验研究的推论
DOI：
10.2308/acch.2006.20.4.399
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发表时间：
2006
影响因子：
2.5
通讯作者：
James M. Wahlen
中科院分区：
文献类型：
--
作者：
Laureen A. Maines;James M. Wahlen
可靠性是会计信息对决策有用的本质特征。可靠性代表信息的无偏见、无错误和代表性忠实的程度(FASB 1980)。尽管可靠性起着核心作用，但它是一个复杂且难以捉摸的会计信息结构。可靠性在会计准则和实务中很难准确规定，也很难通过研究直接进行检验。本文的主要目的是在会计信息有用性的框架内，通过综合档案和实验研究证据，更好地理解会计信息可靠性的本质。加深对会计信息可靠性实证文献的理解，应有助于准则制定者和监管者制定财务报告准则，帮助编写者和审计师执行准则，以及财务报表使用者评价会计信息可靠性。
Reliability is an essential characteristic for accounting information to be useful for decision making. Reliability represents the extent to which the information is unbiased, free from error, and representationally faithful (FASB 1980). Despite the central role of reliability, it is a complex and elusive construct of accounting information. Reliability is difficult to specify precisely in accounting standards and practice, and it is difficult to examine directly with research. The primary goal of this paper is to better understand the nature of accounting information reliability by synthesizing archival and experimental research evidence within the context of a framework for accounting information usefulness. Greater understanding of the empirical literature on accounting information reliability should assist standard setters and regulators in establishing financial reporting standards, preparers and auditors in implementing standards, and financial statement users in evaluating accounting information re...