The Accounting Quality between the IFRS and US GAAP Accounting Amounts：The Effect of IASB Members from United States

• Main Authors: Yi-Zhen Xie, 謝宜真
• Other Authors: Wei-Ren Yao
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/cqmu6j

碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 107 === This paper examines whether accounting amounts based on IFRS comparable to those based on US GAAP, and investigates the role of the IASB members from United States in the accounting quality. We compare the non-US firms applying IFRS with the US firms applying US GAAP, and examine the change in accounting quality in the different period. The sample for this study is from United States and 23 countries that adopted IFRS during the period 2001 to 2018. Our empirical results show that the difference of the accounting quality is smaller in the period of high proportion of IASB members from United States. Moreover, for the firms in the high enforcement countries, the difference of the accounting quality is much smaller in the period of high proportion of IASB members from United States.