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Essays on institutional economics an...

Hepp, John A.

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Essays on institutional economics and the quality of financial reporting (John R. Commons).

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Essays on institutional economics and the quality of financial reporting (John R. Commons)./
作者:	Hepp, John A.
面頁冊數:	93 p.
附註:	Source: Dissertation Abstracts International, Volume: 65-08, Section: A, page: 3050.
Contained By:	Dissertation Abstracts International65-08A.
標題:	Business Administration, Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3143207
ISBN:	0496011839

Essays on institutional economics and the quality of financial reporting (John R. Commons).
Hepp, John A.

Essays on institutional economics and the quality of financial reporting (John R. Commons). - 93 p.

Source: Dissertation Abstracts International, Volume: 65-08, Section: A, page: 3050.

Thesis (Ph.D.)--The University of Wisconsin - Madison, 2004.

This dissertation consists of two papers. The first paper evaluates the definitions of accounting elements, transactions and the objectives of accounting using the institutional economist work of John R. Commons. While the definitions of assets and comprehensive income used in the major accounting conceptual frameworks aligns with that of Commons, the definition of liabilities and equities could be improved by reference to his work. A significant shortcoming of the current frameworks is the definition of transactions. An improved definition of transactions that incorporates Commons' managerial and rationing transactions would better inform standard setting and financial reporting. The paper suggests that the objectives of accounting derive from the nature of property and property rights and not from the use of the information, a premise consistent with the conceptual frameworks but not with the majority of current accounting research. The second paper uses institutional economics to develop a theory of auditor regulation. The paper describes the incentives of reporting entities to manage the financial reporting process and auditors to work in the public interest under certain conditions of transparency and enforcement. The theory is tested using experimental economic markets. The results suggest a role for accounting and auditing standards and a blend of self-enforcement and external enforcement to arrive at a least cost regulatory regime.

ISBN: 0496011839Subjects--Topical Terms:

1020666
Business Administration, Accounting.

Essays on institutional economics and the quality of financial reporting (John R. Commons).
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245 1 0 $a Essays on institutional economics and the quality of financial reporting (John R. Commons).
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502 $a Thesis (Ph.D.)--The University of Wisconsin - Madison, 2004.
520 $a This dissertation consists of two papers. The first paper evaluates the definitions of accounting elements, transactions and the objectives of accounting using the institutional economist work of John R. Commons. While the definitions of assets and comprehensive income used in the major accounting conceptual frameworks aligns with that of Commons, the definition of liabilities and equities could be improved by reference to his work. A significant shortcoming of the current frameworks is the definition of transactions. An improved definition of transactions that incorporates Commons' managerial and rationing transactions would better inform standard setting and financial reporting. The paper suggests that the objectives of accounting derive from the nature of property and property rights and not from the use of the information, a premise consistent with the conceptual frameworks but not with the majority of current accounting research. The second paper uses institutional economics to develop a theory of auditor regulation. The paper describes the incentives of reporting entities to manage the financial reporting process and auditors to work in the public interest under certain conditions of transparency and enforcement. The theory is tested using experimental economic markets. The results suggest a role for accounting and auditing standards and a blend of self-enforcement and external enforcement to arrive at a least cost regulatory regime.
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