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首页> 外文期刊>Risk Governance & Control: Financial Markets & Institutions >A LITERATURE REVIEW ON THE IMPACT OF IAS/IFRS AND REGULATIONS ON QUALITY OF FINANCIAL REPORTING
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A LITERATURE REVIEW ON THE IMPACT OF IAS/IFRS AND REGULATIONS ON QUALITY OF FINANCIAL REPORTING

机译：关于IAS / IFRS的影响和法规对财务报告质量的文献综述

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The International Accounting Standards Board (IASB) in its objectives and preamble, presume that IFRS adoption and perceived compliance to regulatory framework is associated with increased financial reporting quality. Based on these assumptions, this desktop study reviewed several documents to determine whether the IFRS adoption has led to increased financial reporting quality in Zimbabwe. The researchers reviewed literature on how the IAS/IFRS and regulations affect the financial reporting quality of listed companies. The factors around IFRS adoption were identified (mandatory, voluntary and convergence) and discussed in relation to the financial reporting quality. Evidence from previous studies conducted in line with this same issue shows that there is no conclusive evidence on how IFRS and regulations affect the financial reporting quality. Issues to be addressed in further studies include the importance of financial statements prepared under IFRS framework and the importance of compliance with accounting and auditing requirements.
机译：国际会计准则理事会（IASB）在其目标和序言中假定IFRS的采用和对监管框架的遵守被认为与财务报告质量的提高有关。基于这些假设，本桌面研究回顾了几份文件，以确定采用IFRS是否导致津巴布韦的财务报告质量提高。研究人员回顾了有关IAS / IFRS和法规如何影响上市公司财务报告质量的文献。确定了采用国际财务报告准则的因素（强制性，自愿性和趋同性），并就财务报告质量进行了讨论。先前针对同一问题进行的研究得出的证据表明，没有关于IFRS和法规如何影响财务报告质量的确凿证据。进一步研究中要解决的问题包括根据IFRS框架编制财务报表的重要性以及遵守会计和审计要求的重要性。

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