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Misleading Forecasts in Accounting Estimates: A Form of Ethical Blindness in Accounting Standards?

机译:会计估计中的误导性预测:会计准则中一种道德失明的形式吗?

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The current financial reporting environment, with its increasing use of accounting estimates, including fair value estimates, suggests that unethical accounting estimates may be a growing concern. This paper provides explanations and empirical evidence for why some types of accounting estimates in financial reporting may promote a form of ethical blindness. These types of ethical blindness can have an escalating effect that corrupts not only an individual or organization but also the accounting profession and the public interest it serves. Ethical blindness in the standards of professional accountants may be a factor in the extent of misreporting, and may have taken on new urgency as a result of the proposals to change the conceptual framework for financial reporting using international standards. The social consequences for users of financial statements can be huge. The acquittal of former Nortel executives on fraud charges related to accounting manipulations is viewed by many as legitimizing accounting gamesmanship. This decision illustrates that the courts may not be the best place to deal with ethical reporting issues. The courts may be relied on for only the most egregious unethical conduct and, even then, the accounting profession is ill equipped to assist the legal system in prosecuting accounting fraud unless the standards have been clarified. We argue that the problem of unethical reporting should be addressed by the accounting profession itself, preferably as a key part of the conceptual framework that supports accounting and auditing standards, and the codes of ethical conduct that underpin the professionalism of accountants.
机译:当前的财务报告环境越来越多地使用包括公允价值估计在内的会计估计,这表明不道德的会计估计可能会引起越来越多的关注。本文提供了解释和经验证据,说明了为什么财务报告中的某些类型的会计估计可能会促进某种形式的道德失明。这些类型的道德失明会产生升级的后果,不仅破坏个人或组织,而且破坏会计行业及其所服务的公共利益。专业会计师标准中的道德盲症可能是误报程度的一个因素,并且由于提议使用国际标准更改财务报告概念框架的提议而可能引起了新的紧迫性。对财务报表使用者的社会后果可能是巨大的。许多人认为,北电前高管对与会计操纵有关的欺诈指控无罪释放,这使会计游戏技巧合法化。该裁决表明,法院可能不是处理道德举报问题的最佳场所。可能只有法院采取最恶劣的不道德行为,而且即使这样,除非标准明确,否则会计专业人士仍无能力协助法律制度起诉会计欺诈。我们认为,不道德报告的问题应由会计专业本身解决,最好将其作为支持会计和审计准则的概念框架的关键部分,以及支撑会计师专业性的道德行为守则。

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