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Integration of International Financi...

Aldredge, Melissa.

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Integration of International Financial Reporting Standards in U.S. Accounting Programs.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Integration of International Financial Reporting Standards in U.S. Accounting Programs./
作者:	Aldredge, Melissa.
出版者:	Ann Arbor : ProQuest Dissertations & Theses, : 2017,
面頁冊數:	127 p.
附註:	Source: Dissertation Abstracts International, Volume: 78-08(E), Section: A.
Contained By:	Dissertation Abstracts International78-08A(E).
標題:	Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10259532
ISBN:	9781369655889

Integration of International Financial Reporting Standards in U.S. Accounting Programs.
Aldredge, Melissa.

Integration of International Financial Reporting Standards in U.S. Accounting Programs. - Ann Arbor : ProQuest Dissertations & Theses, 2017 - 127 p.

Source: Dissertation Abstracts International, Volume: 78-08(E), Section: A.

Thesis (D.B.A.)--Northcentral University, 2017.

The financial statements of U.S. publicly held companies have historically been prepared based on the well-established reporting standards known as Generally Accepted Accounting Principles (GAAP). However, over the last decade the U.S. Securities and Exchange Commission (SEC) has been considering a move to International Financial Reporting Standards (IFRS) for companies under its jurisdiction. A United States move to IFRS will involve numerous capital market stakeholders and have significant implications for the state of U.S. higher education accounting programs. The purpose of this quantitative correlational study was to examine the attitudes of accounting educators toward U.S. IFRS convergence and the influence educator characteristics and the uncertainties surrounding its adoption have had on IFRS coverage in the classroom. Accounting faculty from higher education institutions across the nation were invited by email to participate in the study, which was administered through the web-based site Survey Monkey. Random sampling procedures were used to recruit educators from The Hasselback Accounting Faculty Directory and 115 valid responses were received. The survey instrument quantitatively investigated the relationship between five contextual factors (academic rank, institution size, perceived IFRS familiarity, perceived likelihood of U.S. IFRS adoption, perceived timing of U.S. IFRS adoption) and the criterion variable of interest (IFRS course coverage). Results of the overall binary logistic regression indicated that the model was significantly predictive (chi2 (11) = 21.48, p = .029). However, further analysis of the correlations among individual predictors revealed that only one factor, IFRS familiarity, was significantly related (p=.007) to IFRS course coverage. Thus, the null hypothesis for Research Question 3 regarding familiarity was rejected in favor of the alternative. Academic rank, institution size, confidence of U.S. adoption of IFRS, and beliefs about the timing of U.S. adoption of IFRS did not significantly predict the likelihood of IFRS course coverage, and therefore null hypotheses for Research Questions 1, 2, 4, and 5 could not be rejected. Suggestions for future research included assessing additional determinants of IFRS course coverage, comparing IFRS perceptions among accounting stakeholder groups, and examining IFRS teaching methods used by educators.

ISBN: 9781369655889Subjects--Topical Terms:

557516
Accounting.

Integration of International Financial Reporting Standards in U.S. Accounting Programs.
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