dc.contributor.advisor | Meek, Gary K. | |
dc.contributor.author | Yoon, Sora | |
dc.date.accessioned | 2013-11-26T08:20:59Z | |
dc.date.available | 2013-11-26T08:20:59Z | |
dc.date.issued | 2007-12 | |
dc.identifier.uri | https://hdl.handle.net/11244/6439 | |
dc.description.abstract | Scope and Method of Study: This study empirically examined the functional relationship between financial reporting quality and accounting convergence. The first phase of the examination involved identifying and measuring accounting quality attributes and accounting convergence. Random effect panel regression analyses of all sample countries and sub-sample countries were used to examine whether there is a positive association of accounting convergence with improvement in accounting quality. Notably, all data were collected from publicly available sources. | |
dc.description.abstract | Findings and Conclusions: This study found little evidence of a positive association between accounting convergence and accounting quality improvements. The results with overall sample countries based on a random effect panel regression of the relationship between accounting quality and accounting convergence were mixed. | |
dc.description.abstract | Since the test results with the mixture of converged and non-converged countries were likely to aggregate and wash out the net impact of convergence on quality improvement, sample countries were partitioned into converged countries and non-converged countries. Converged countries were defined differently based on ANOVA and t-tests. Random effect panel regression results with data of converged countries only were qualitatively similar, stronger but still mixed. The results suggested that accounting convergence alone does not necessarily improve accounting quality. | |
dc.description.abstract | This study also found that the relationship between accounting convergence and improvement in accounting quality is not a matter of a country's investor protection, legal system and enforcement, or the level of country's economic development. | |
dc.format | application/pdf | |
dc.language | en_US | |
dc.rights | Copyright is held by the author who has granted the Oklahoma State University Library the non-exclusive right to share this material in its institutional repository. Contact Digital Library Services at lib-dls@okstate.edu or 405-744-9161 for the permission policy on the use, reproduction or distribution of this material. | |
dc.title | Accounting quality and international accounting convergence | |
dc.contributor.committeeMember | Eng, Li Li | |
dc.contributor.committeeMember | Herrmann, Don | |
dc.contributor.committeeMember | Chung, Chanjin | |
osu.filename | Yoon_okstate_0664D_2491.pdf | |
osu.accesstype | Open Access | |
dc.type.genre | Dissertation | |
dc.type.material | Text | |
dc.subject.keywords | accounting quality | |
dc.subject.keywords | accounting convergence | |
dc.subject.keywords | international accounting | |
thesis.degree.discipline | Business Administration | |
thesis.degree.grantor | Oklahoma State University | |