IDEAS home Printed from https://ideas.repec.org/a/ids/ijecac/v2y2011i4p335-359.html
   My bibliography  Save this article

Opinions of the certified public accountants on the application and training programs of accounting standards: an empirical study

Author

Listed:
  • Zeynep Hatunoglu

Abstract

International Financial Reporting Standards (IFRS) are the standards and interpretations issued by the International Accounting Standards Board (IASB). These standards offer the standardisation of the financial information and financial activities worldwide. Current and potential investors and capital owners have a chance to make a decision in a more transparent and an efficient environment by using these standards. Over 100 countries have already adopted IFRS for public company filling. In Turkey, Turkish Accounting Standards Board (TASB) has been studying on the preparation of Turkish Financial Reporting Standards (TFRS). Soon, it is expected that these standards are to be finalised and applied. In this study, it is aimed to determine the assessment of the certified public accountants (CPAs) about the IFRS and TFRS, threats and opportunities of TFRS to them, and the training programs of TFRS. The survey data indicates that CPAs have a positive perception in TFRS, and the group of CPAs, who have information about IFRS and TFRS, mostly agree with the items in relation to IFRS, TFRS and potential effects of TFRS to their career.

Suggested Citation

  • Zeynep Hatunoglu, 2011. "Opinions of the certified public accountants on the application and training programs of accounting standards: an empirical study," International Journal of Economics and Accounting, Inderscience Enterprises Ltd, vol. 2(4), pages 335-359.
    • Handle: RePEc:ids:ijecac:v:2:y:2011:i:4:p:335-359
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=44382
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijecac:v:2:y:2011:i:4:p:335-359. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=357 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.