기업의 재무제표 작성역량 강화방안에 관한 연구A Study on An Improvement of the Ability of Preparing the Financial Statements
- Other Titles
- A Study on An Improvement of the Ability of Preparing the Financial Statements
- Authors
- 고윤성; 신일항
- Issue Date
- Mar-2020
- Publisher
- 강원대학교 경영경제연구소
- Keywords
- IFRS; Act on External Audit of Stock Companies; Ability of Preparing the Financial Statements; Preperation for Financial Statement on behalf of the company; Advice for accounting
- Citation
- 아태비즈니스연구, v.11, no.1, pp.167 - 183
- Journal Title
- 아태비즈니스연구
- Volume
- 11
- Number
- 1
- Start Page
- 167
- End Page
- 183
- URI
- https://scholarworks.bwise.kr/gachon/handle/2020.sw.gachon/27133
- DOI
- 10.32599/apjb.11.1.202003.167
- ISSN
- 2233-5900
- Abstract
- Purpose – The purpose of this study is to achieve effective system improvement and operation methods for the improvements on the ability of firms’preparation of the financial statements Design/methodology/approach - This study conducts a survey of not only the accounting staff but also accounting specialist such as CPA or CTA. Findings - For the improvements on the ability of firms’preparation of the financial statements, comprehensive improvement in accounting education is needed as follows. First, the focus of accounting education should be converted to the consolidated financial statements, case study and analysis of accounting standards. Second, Financial Supervisory Service and Korea Accounting Institute in cooperation with accountancy firm need to create an accounting education program. Third, the focus of accounting education should be converted to consumer oriented education by providing accounting knowledge with various methods of teaching. Fourth, this study suggests the creation of the committee on Accounting Education. Research implications or Originality - As a result of the incorrect practice of firms’relying on auditors to prepare the financial statements, social concerns about the reliability of accounting information are raised because the incorrect practice decreases the auditor's independence and weaken the auditor's ability to verify accounting information. Therefore, this study analyzes the current status of auditors’preparation of the financial statements
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Collections - 경영대학 > 경영학부(글로벌경영학) > 1. Journal Articles
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