Judgments of Auditors on “Principles” versus “Guidance” in Lease Accounting Standard: Evidence from Japan
Judgments of Auditors on “Principles” versus “Guidance” in Lease Accounting Standard: Evidence from Japan
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审计师对租赁会计准则“原则”与“指引”的判断：来自日本的证据
DOI：
10.1108/ara-09-2014-0101
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发表时间：
2016
影响因子：
2
通讯作者：
P.
中科院分区：
文献类型：
--
作者：
Tsunogaya;N.;Sugahara;S.;and Chand;P.
本文的目的是检验基于原则的会计准则与指导的效果（原则和指导方针）、严格性（保守性）数值阈值和激励措施（高或低负债权益比率环境）对日本审计师在租赁会计设置中的判断的影响。设计/方法/途径为了反映日本审计师的判断特征，本研究采用了一个准实验，在不同的环境中使用两种操作（即稳定或危急的财务状况）以及对不同类型租赁会计准则中“原则”和“指导”重要性的看法结果“原则”（基本上所有）具有积极影响，而“指导”（约90%）对鼓励日本审计师将租赁交易资本化具有消极影响。“更严格的指导”（约88%）只有在客户处于关键财务状况时才会产生积极影响。其他研究结果表明，日本审计师的判断强烈影响他们的同事的感知judgment.Originality/valueThis是第一个准实验，以研究日本审计师的专业判断，使用租赁会计设置。在日本决策者就采用《国际财务报告准则》作出最后决定时，查明日本审计师是否以与其他国家同行类似的方式解释和适用《国际财务报告准则》将是重要的。讨论和结论也有助于国际会计准则理事会（IASB）加强财务报告的全球趋同。
PurposeThe purpose of this paper is to examine the effects of a principles-based accounting standard with guidance (principles-with-guidance approach), stringency (conservativeness) of numerical thresholds, and incentives (high or low debt-equity ratio environment) on the judgments of Japanese auditors in a lease accounting setting.Design/methodology/approachTo reflect Japanese auditors’ judgmental features, this study adopts a quasi-experiment that uses both manipulation for different environments (i.e. stable or critical financial condition) and perceptions about the importance of “principles” and “guidance” in different types of lease accounting standards (i.e. substantially all, approximately 90 and 88 percent).Findings“Principle” (substantially all) has a positive effect, while “guidance” (approximately 90 percent) has a negative effect on encouraging Japanese auditors to capitalize lease transactions. “More stringent guidance” (approximately 88 percent) has a positive effect only when clients are in critical financial conditions. Other findings indicate that judgments of Japanese auditors are strongly influenced by their colleagues’ perceived judgments.Originality/valueThis is the first quasi-experiment to examine Japanese auditors’ professional judgments using a lease accounting setting. To find out whether Japanese auditors interpret and apply International Financial Reporting Standards (IFRS) in the similar manner as their counterparts in other countries will be important when Japanese policymakers make their final decision regarding the adoption of IFRS. The discussion and findings also contribute to the International Accounting Standards Board (IASB) with regard to enhancing global convergence of financial reporting.