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Accounting students information disclosure decisions Is there a need for changing the status quo on disclosure through accounting education

Accounting students information disclosure decisions Is there a need for changing the status quo on disclosure through accounting education

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时间：2019-07-07

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1、Accountingstudents’informationdisclosuredecisions:Isthereaneedforchangingthestatusquoondisclosurethroughaccountingeducation?GregoryA.Liyanarachchi*DepartmentofAccountancyandBusinessLawUniversityofOtagoPOBox56,DunedinNewZealandandPaulS.TheivananthampillaiDepartmentofAccou

2、ntancyandBusinessLawUniversityofOtagoPOBox56,DunedinNewZealandAuthorsgratefullyacknowledgethehelpfulcommentsreceivedfromMs.CarolynStringerandProfessorsRalphAdler,MarkusMilneandAlanMacGregor,UniversityofOtago,atvariousstagesofthedevelopmentofthispaper.Authorsalsowishtotha

3、nkShaunMcNamaraforhisresearchassistance.Theresponsibilityforanyerrorsoromissionsremainswiththeauthors.*Addressforcorrespondence:Dr.GregoryA.Liyanarachchi,DepartmentofAccountancyandBusinessLaw,UniversityofOtago,POBox56,Dunedin,NewZealand.Tel:64034798070;Fax:64034798450;E-

4、mail:gliyanarachchi@business.otago.ac.nz1Accountingstudents’informationdisclosuredecisions:Isthereaneedforchangingthestatusquoondisclosurethroughaccountingeducation?AbstractThedisclosureofminimuminformationrequiredbylawandaccountingstandardsappearstobethestatusquooncorpo

5、ratedisclosure.Thisbringsintoquestionthefairnessofcorporatefinancialstatements.Thepaperreportsexperimentalresultsthatindicatewhenstudentshavereasonstobeconcernedaboutwhatothersmaythinkoftheirdecisions,theyarewillingtosupportcorporatedisclosurepoliciesthatincludeonlythele

6、gallyrequiredminimuminformationandunwillingtosupportcertainadditionaldisclosures.Arguably,amajorre-thinkofwhatconstitutesanadequatelevelofdisclosureisessentialforchangingthedisclosurestatusquo.Accountingeducationhasmuchpotentialforinitiatingsuchare-think.Tothisend,thepap

7、eridentifiestherelevanceoftwomeasures.Thatis,studentsneedtobeencouraged(a)torecognisetheimportanceofrelativeaccuracyofaccountingstandardsand(b)torecognisetherelevanceandimportanceofcurrentdebatesoncorporatedisclosureandnotionssuchasfairnesswhenevaluatingtheadequacyofcorp

8、oratedisclosures.Keywords:accountability;accountingeducation;corporatedisclosure;experiment;studentdeci

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