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- Hartmann, Berit, et al.
(författare)
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The Improbability of Fraud in Accounting for Derivatives : A Case Study on the Boundaries of Financial Reporting Compliance
- 2018
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Ingår i: The European Accounting Review. - : Informa UK Limited. - 0963-8180 .- 1468-4497. ; 27:5, s. 845-873
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Tidskriftsartikel (refereegranskat)abstract
- This study responds to recent calls in the literature to examine fraud using detailed case studies, extending knowledge beyond individual incentives and capital market reactions towards a more contextualized understanding of the concept and its social construction. We use an institutional logics perspective to challenge existing assumptions about a universally valid meaning of the central accounting concepts of compliance, fraud, and faithful representation. Presenting the case of the Swedish bank HQ, we show how the interpretation of an accounting standard for option measurement varies because the meaning of compliant practice is socially negotiated across the contradictory institutional logics of markets, financial regulation, and law. The variation of rationales drawn upon in this negotiation makes it difficult to define the boundaries of compliance using a standard across these logics, and thus, to distinguish between fraud and allowable managerial discretion. Faithful representation becomes a complex matter because it can neither be understood as financial statements reflecting a correct value nor as financial statements being prepared in accordance with acceptable practice, as suggested in earlier literature. Instead, faithful representation itself becomes a contextually bound concept.
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- Abad, C., et al.
(författare)
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On the 'Disclosure Initiative - Principles of Disclosure': The EAA Financial Reporting Standards Committee's View
- 2020
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Ingår i: Accounting in Europe. - : Informa UK Limited. - 1744-9480 .- 1744-9499. ; 17:1, s. 1-32
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Tidskriftsartikel (refereegranskat)abstract
- This paper summarises the contents of a comment letter produced by a working group of 12 academics in response to the International Accounting Standards Board (IASB) Discussion Paper on principles of disclosure. The comment letter was submitted by the Financial Reporting Standards Committee (FRSC) of the European Accounting Association (EAA). The work includes reviews of relevant academic literature of areas related to the various questions posed by the IASB in the Discussion Paper, including the 'disclosure problem' and the objective of the project, the suggested principles of effective communication, the roles of the primary financial statements and notes, the location of information and the use of performance measures. The paper also discusses the disclosure of accounting policies, the objectives of centralised disclosure, and the New Zealand Accounting Standards Board staff's approach to disclosure.
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- Carrington, Thomas, et al.
(författare)
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IFRS : Dilemman och utmaningar
- 2015
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- I Sverige har införandet av obligatorisk IFRS för noterade företag varit omdiskuterat. I boken IFRS – Dilemman och utmaningar diskuteras skälen till detta, med användning av såväl författarnas egen som andras forskning. En aspekt av IFRS är att det är principbaserat och kräver bedömningar vid upprättande av finansiella rapporter. Detta kan leda till brist på harmonisering och skapa svårigheter för exempelvis revisorer. Å andra sidan skulle det sannolikt vara svårt att införa strikta redovisningsregler globalt. En annan aspekt av IFRS är att det baseras på en syn på ägande och företagsstyrning som skiljer sig från den som utgör grunden för svenskt näringsliv. Detta avspeglar sig exempelvis i användning av verkligt värde inom IFRS, och i den traditionellt svaga tillsynen i Sverige.
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- Törnqvist, Ulla, 1949, et al.
(författare)
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Svenska normsättare på redovisningsområdet institutionella och politiska aspekter
- 2000
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Enligt institutionell teori imiteras framgångsrika organisationer i syfte att uppnå legitimitet men resultatet kan avvika till följd av en översättningsprocess vid implementering av idéer. Baserat på fallstudier jämförs svenska normsättare på redovisningsområdet med amerikanska FASB. Jämförelsen inriktas på dels oberoende (intressentgruppers representation samt bidrag till finansiering), dels insyn (öppenhet i normsättningsprocessen). Syftet är att försöka tolka om svenska normsättare har imiterat FASB. Studien visar att normsättarnas legitimitetsbaser varierar. FASBs höga legitimitet förklaras av 'due process', som ger intressentgrupper möjlighet att påverka normsättningen. Bokföringsnämnden, Finansinspektionen och Redovisningsrådet utnyttjar 'hearing', vilket tolkas som imitation av FASB. Bokföringsnämndens och Finansinspektionens användning av 'hearing' ger intressenterna möjlighet att påverka normernas innehåll och kan därmed stärka legitimiteten. Dessa normsättares legitimitet påverkas även av det statliga huvudansvaret för utveckling av god redovisningssed liksom för BFN av bred representation av intressenter. För Redovisningsrådet innebär dock målsättningen om anpassning i så hög utsträckning som möjligt till IASCs normer att intressenterna har ytterst marginella möjligheter att påverka normsättningen. Resultatet av att utnyttja 'hearing' blir därmed inte detsamma som för FASB, vilket tolkas som att en översättningsprocess förekommit. Redovisningsrådets roll som översättare av normer torde inte räcka som legitimitetsbas.
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Auditing Transformation: Regulation, Digitalisation and Sustainability
- 2023
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Samlingsverk (redaktörskap) (övrigt vetenskapligt/konstnärligt)abstract
- This book identifies and discusses drivers of auditing transformation, including regulation, digitalisation, sustainability, and individual auditor characteristics. It provides a holistic perspective, discussing these current and highly relevant themes in depth and ‘one by one’ and also stresses the importance of the temporal dimension, i.e. offering a historical and a present-day perspective. The book covers several different theoretical perspectives when analysing and discussing how the various drivers affect auditors, the audit process, accounting firms, stakeholders, and so on. Sweden is used as a setting to study the effects of these drivers of transition. The Swedish experience is generalisable to other European countries, with a Germanic origin currently influenced by Anglo-American ideas of auditing. In addition, Sweden provides a research setting with unique access to empirical data. The monograph is unique in its broad coverage of drivers of transformation, combined with its clear focus on financial auditing. It is informed by a wide range of research approaches, from qualitative interview studies to recently developed machine learning methods. Readers, therefore, benefit from a comprehensive understanding of current changes in the audit industry. The book will be a useful reference work for students of accounting and auditing, as well as for audit practitioners, including both auditors and regulators, and for researchers.
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- Ax, Christian, et al.
(författare)
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Human Capital Disclosures and Management Practices
- 2008
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Ingår i: Journal of Intellectual Capital. ; 9:3, s. 433-455
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Tidskriftsartikel (refereegranskat)abstract
- Abstract: Purpose – The purpose of this paper is to investigate the association between annual report human capital (HC) disclosures and HC management practices. Design/methodology/approach – The paper used two sets of data. Disclosure data were collected from annual reports. Data on management practices was collected by e-mail questionnaire. Sixteen of the most traded companies on the Stockholm Stock Exchange (SSE) were included in the study. Findings – Results indicated that there is limited association between the two sets of data. Even though the association was significant on an aggregate level, more detailed testing showed no systematic associations. There was, however, a significant association between internal management practices and companies' perceived importance of disclosure, even though this was not reflected in actual disclosure. Research limitations/implications – The most important limitations of the study are that it was based on a small non-random sample of companies from only one country and used annual report disclosures from a single year. Also, the study focuses on quantity rather than quality of disclosures. Originality/value – A feature of previous research is that it tends to focus on HC (intellectual capital) from either an external or internal perspective. This study is the first that links HC annual report disclosure and internal HC management practices.
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