A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Comment Letter Participation
A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Comment Letter Participation
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对 IASB 评论信参与地域多样性的多期/多期分析
DOI：
10.1080/17449480.2013.772716
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发表时间：
2013
影响因子：
2.8
通讯作者：
Paul J. Herz
中科院分区：
文献类型：
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作者：
R. Larson;Paul J. Herz
国际会计准则委员会 (IASB) 制定的会计准则目前已在 100 多个国家以某种形式使用。国际财务报告准则（IFRS）准则制定过程中不同地域的参与被认为是可取的，因为它可以提高 IFRS 应用的一致性，减少对地区影响力过度的批评，并提高 IASB 的合法性。本研究调查了 IASB 准则制定过程中影响评论信 (CL) 地理多样性的国家参与以及区域和制度因素。使用 2001 年至 2008 年期间有关 57 个 IASB 问题的 CL，我们发现欧盟成员、G4+1 成员、向 IASB 捐款以及较大的股票市场发展的国家与更多的 CL 和 CL 编写者相关。对较发达国家子样本的分析发现，一些证据表明，会计准则与 IFRS 历史差异较大的国家也有更多的 CL 编写者。在大多数国家，几个主要利益相关者利益团体（例如专业会计机构、会计准则制定者和公共会计师事务所）之一发送了至少一半的 CL。虽然大多数国家的答复水平因 IASB 问题的性质或主题而有很大差异，但总体答复水平仍然很低，每个问题只有 100 多个答复，并且没有随着时间的推移而增加。虽然地域多样性和回复率高于其前身国际会计准则委员会，但低于许多国家准则制定者，这可能会给 IASB 带来正当程序和合法性问题。
The International Accounting Standards Board (IASB) establishes accounting standards now used in some form in over 100 countries. Diverse geographical participation in International Financial Reporting Standards (IFRS) standard-setting is seen as desirable as it may improve the consistency of IFRS applications, reduce criticism of regional over-influence, and promote the legitimacy of the IASB. This study investigates country participation and the regional and institutional factors that influence the geographic diversity of comment letters (CLs) in the IASB's standard-setting process. Using CLs regarding 57 IASB issues from 2001 through 2008, we find that countries with EU membership, G4+1 membership, donations to the IASB, and larger equity market development are associated with larger numbers of CLs and CL writers. Analysis of a subsample of more developed countries finds some evidence that countries with more historic divergence in accounting standards from IFRS also have more CL writers. In most countries, one of several major stakeholder interest groups, such as professional accountancy bodies, accounting standard-setters, and public accounting firms, send at least half of the CLs. While response levels for most countries vary greatly depending upon the nature or topic of an IASB issue, overall response levels remain low at just over 100 responses per issue and did not increase over time. While geographic diversity and response rates are greater than its predecessor the International Accounting Standards Committee, they are lower than those of many national standard-setters, possibly raising due process and legitimacy issues for the IASB.
评《帝国作为一个想象的社会》
DOI：
--
发表时间：
2007
期刊：
影响因子：
--
作者：
TSUNEMOTO;Teruki;Osamu FUJIMURA;永島広紀;木宮正史;前川一郎
通讯作者：
前川一郎