東華大學圖書館 |

語系: 繁體中文

說明(常見問題)

回圖書館首頁

手機版館藏查詢

登入

回首頁

切換: 標籤 | MARC模式 | ISBD

Examination of Louisiana certified p...

LeJeune, Adena T.

FindBook

Google Book

Amazon

博客來

Examination of Louisiana certified public accountants' perceived educational needs related to International Financial Reporting Standards.

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Examination of Louisiana certified public accountants' perceived educational needs related to International Financial Reporting Standards./
作者:	LeJeune, Adena T.
面頁冊數:	210 p.
附註:	Source: Dissertation Abstracts International, Volume: 72-01, Section: A, page: 0266.
Contained By:	Dissertation Abstracts International72-01A.
標題:	Business Administration, Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3435806
ISBN:	9781124344119

Examination of Louisiana certified public accountants' perceived educational needs related to International Financial Reporting Standards.
LeJeune, Adena T.

Examination of Louisiana certified public accountants' perceived educational needs related to International Financial Reporting Standards. - 210 p.

Source: Dissertation Abstracts International, Volume: 72-01, Section: A, page: 0266.

Thesis (Ph.D.)--Northcentral University, 2010.

International Financial Reporting Standards (IFRS) have gained worldwide acceptance. The Securities and Exchange Commission issued a proposal on IFRS use. Most certified public accountants (CPAs) in the United States lack IFRS education and work experience. Lack of IFRS knowledge may hinder financial reporting quality and timeliness, and global competitiveness of United States businesses. The purpose of the quantitative descriptive study was to (a) identify CPAs' perceived IFRS continuing professional education (CPE) needs, (b) identify CPAs' attitudes toward IFRS, and (c) examine how needs and attitudes differ based on personal characteristics. Every member of the Louisiana Society of CPAs was invited to participate in a survey; 436 members responded. Most needed CPE topics were IFRS basics and first-time adoption, IFRS financial statement preparation and presentation, and IFRS for small- and medium-sized entities. Least needed were specialized and advanced topics, foreign currency transactions and financial statement translation, and IFRS technical update. Participants disagreed about whether the United States should adopt IFRS, but agreed IFRS would be adopted. Participants indicated IFRS would improve financial reporting and comparability and most of their work would be unaffected. Using chi-square, significant differences in need for one or more CPE topics were revealed based on employment sector, frequency of professional interaction, prior IFRS training and experience, size of employer, and years of experience, with p values from < .001 to .046 Significant differences existed in one or more attitude variables based on education level, prior IFRS training and experience, size of employer, and years of experience, with p values from < .001 to .050. For example, participants with prior IFRS training indicated need for CPE on fair value accounting under IFRS more frequently than others did (chi2(4, N = 378) = 28.86, p < .001) and had stronger opinions regarding whether IFRS would improve financial reporting and comparability (chi 2(8, N= 424) = 20.89, p =.007). Using findings from the study, CPE providers may target offerings for greatest benefit. Professional experiences, contacts, and exposures affect attitudes toward change. Future research should examine changes in attitudes and need for IFRS education, and reporting quality after IFRS.

ISBN: 9781124344119Subjects--Topical Terms:

1020666
Business Administration, Accounting.

Examination of Louisiana certified public accountants' perceived educational needs related to International Financial Reporting Standards.
LDR:03364nam 2200289 4500 001 1401468
005 20111020092004.5
008 130515s2010 ||||||||||||||||| ||eng d
020 $a 9781124344119
035 $a (UMI)AAI3435806
035 $a AAI3435806
040 $a UMI $c UMI
100 1 $a LeJeune, Adena T. $3 1680607
245 1 0 $a Examination of Louisiana certified public accountants' perceived educational needs related to International Financial Reporting Standards.
300 $a 210 p.
500 $a Source: Dissertation Abstracts International, Volume: 72-01, Section: A, page: 0266.
500 $a Adviser: Leslie Miller.
502 $a Thesis (Ph.D.)--Northcentral University, 2010.
520 $a International Financial Reporting Standards (IFRS) have gained worldwide acceptance. The Securities and Exchange Commission issued a proposal on IFRS use. Most certified public accountants (CPAs) in the United States lack IFRS education and work experience. Lack of IFRS knowledge may hinder financial reporting quality and timeliness, and global competitiveness of United States businesses. The purpose of the quantitative descriptive study was to (a) identify CPAs' perceived IFRS continuing professional education (CPE) needs, (b) identify CPAs' attitudes toward IFRS, and (c) examine how needs and attitudes differ based on personal characteristics. Every member of the Louisiana Society of CPAs was invited to participate in a survey; 436 members responded. Most needed CPE topics were IFRS basics and first-time adoption, IFRS financial statement preparation and presentation, and IFRS for small- and medium-sized entities. Least needed were specialized and advanced topics, foreign currency transactions and financial statement translation, and IFRS technical update. Participants disagreed about whether the United States should adopt IFRS, but agreed IFRS would be adopted. Participants indicated IFRS would improve financial reporting and comparability and most of their work would be unaffected. Using chi-square, significant differences in need for one or more CPE topics were revealed based on employment sector, frequency of professional interaction, prior IFRS training and experience, size of employer, and years of experience, with p values from < .001 to .046 Significant differences existed in one or more attitude variables based on education level, prior IFRS training and experience, size of employer, and years of experience, with p values from < .001 to .050. For example, participants with prior IFRS training indicated need for CPE on fair value accounting under IFRS more frequently than others did (chi2(4, N = 378) = 28.86, p < .001) and had stronger opinions regarding whether IFRS would improve financial reporting and comparability (chi 2(8, N= 424) = 20.89, p =.007). Using findings from the study, CPE providers may target offerings for greatest benefit. Professional experiences, contacts, and exposures affect attitudes toward change. Future research should examine changes in attitudes and need for IFRS education, and reporting quality after IFRS.
590 $a School code: 1443.
650 4 $a Business Administration, Accounting. $3 1020666
650 4 $a Economics, Finance. $3 626650
650 4 $a Education, Continuing. $3 824875
690 $a 0272
690 $a 0508
690 $a 0651
710 2 $a Northcentral University. $3 1018547
773 0 $t Dissertation Abstracts International $g 72-01A.
790 1 0 $a Miller, Leslie, $e advisor
790 $a 1443
791 $a Ph.D.
792 $a 2010
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3435806