Status of IFRS Compliance and Quality of Financial Information Disclosure국제회계기준의 준수현황과 재무정보의 질의 관련성 : 가나의 상장기업 연구
- Other Titles
- 국제회계기준의 준수현황과 재무정보의 질의 관련성 : 가나의 상장기업 연구
- Authors
- 사무엘; 정석윤; 이용석
- Issue Date
- Mar-2020
- Publisher
- 한국회계정보학회
- Keywords
- 주주; 국제회계기준; 재무정보; 준수; 공시; Stakeholders; International Financial Reporting Standards; Financial Information; Compliance; Disclosure.
- Citation
- 회계정보연구, v.38, no.1, pp.131 - 153
- Indexed
- KCI
- Journal Title
- 회계정보연구
- Volume
- 38
- Number
- 1
- Start Page
- 131
- End Page
- 153
- URI
- https://scholarworks.bwise.kr/hanyang/handle/2021.sw.hanyang/2001
- DOI
- 10.29189/KAIAAIR.38.1.06
- ISSN
- 1225-1402
- Abstract
- [Purpose] The purpose of this paper is to find answers to the following questions: How are firms listed in Ghana complying with the mandatory disclosure requirements of the International Financial Accounting Standards (IFRS)? Has adoption brought any improvement in the quality of accounting information disclosure in Ghana?
[Methodology] The study uses a survey approach to solicit the opinions of three stakeholder groups (professional accountants, auditors and accounting lecturers) on the research questions. Inferential statistical methods are employed to test whether there is any significant difference in the opinions of the sample groups.
[Findings] The analysis of the results shows that a greater percentage of the respondents agree that the adoption of IFRS has improved the quality of financial information disclosure in Ghana. However, few think that firms are fully complying with the disclosure requirements. Statistically, no significant difference is found in the opinion between the three respondent groups.
[Implications] The findings of this study provide a policy advisory tool to the parties involved in the accounting regulatory system and management of corporations. It calls for the establishment of a standard compliance department by the accounting regulating body to review the reports of firms when they are published to improve compliance. Managers must also support and continue refresher courses for their accountants so that they can keep abreast with the complex and evolving standards.
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