A Survey of Auditors' Perceptions of Implementation International Financial Reporting Standards (IFRS؟ )

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NADERI SHIRZAD; HEIDARPOUR FARZANEH; Royaei Ramzanali; TALEBNIA GHODRATOLAH

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2020 | Volume:8 | Issue:32 Page(s): 161-179

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Information Journal Paper

Title

A Survey of Auditors' Perceptions of Implementation International Financial Reporting Standards (IFRS؟ )

Author(s)

NADERI SHIRZAD | HEIDARPOUR FARZANEH | Royaei Ramzanali | TALEBNIA GHODRATOLAH | Issue Writer Certificate

Keywords

Auditors' perceptionQ1

International Financial Reporting Standards (IFRS)Q1

individualQ1

SituationalQ1

TechnicalQ1

Change Processes FactorsQ1

Abstract

Many countries today, with regard to the benefits of International Financial Reporting Standards (IFRS), tend to accept and implementation it or have harmonized their national standards with it, and on the other hand, the assessment of the fundamental changes in accounting and financial reporting systems, without considering the views of its stakeholders, can affect the probability of its successful. Accordingly, the purpose of this study is to assess the perception of auditors as one of the main stakeholders, of the change in the financial reporting system and the implementation of IFRS. For this purpose, Auditors' perception was assessed by considering four factors individual, Technical, Situational and change processes through a questionnaire distributed among auditors working in the audit organization and private audit firms. The results of the questionnaires were analyzed using structural equation method (PLS). The findings of the research show that auditors 'perception is influenced by the above four factors, but the effect of these factors on Auditors' perceptions differs from the implement of IFRS in Iran.

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APA: Copy

NADERI, SHIRZAD, HEIDARPOUR, FARZANEH, Royaei, Ramzanali, & TALEBNIA, GHODRATOLAH. (2020). A Survey of Auditors' Perceptions of Implementation International Financial Reporting Standards (IFRS؟ ). JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 8(32 ), 161-179. SID. https://sid.ir/paper/393552/en

Vancouver: Copy

NADERI SHIRZAD, HEIDARPOUR FARZANEH, Royaei Ramzanali, TALEBNIA GHODRATOLAH. A Survey of Auditors' Perceptions of Implementation International Financial Reporting Standards (IFRS؟ ). JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2020;8(32 ):161-179. Available from: https://sid.ir/paper/393552/en

IEEE: Copy

SHIRZAD NADERI, FARZANEH HEIDARPOUR, Ramzanali Royaei, and GHODRATOLAH TALEBNIA, “A Survey of Auditors' Perceptions of Implementation International Financial Reporting Standards (IFRS؟ ),” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 8, no. 32 , pp. 161–179, 2020, [Online]. Available: https://sid.ir/paper/393552/en

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