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The Application of the Reporting Entity Concept by Australian Charities
Australian Accounting Review ( IF 2.680 ) Pub Date : 2020-06-03 , DOI: 10.1111/auar.12306
Phil Saj 1 , Chee Cheong 1
Affiliation  

We provide evidence on the application of the reporting entity concept by Australian charities by correlating the type of financial report with the indicators of reporting entity status posited under Statement of Accounting Concepts 1 (SAC1). In addition, we present evidence on the quality of charity financial reporting by investigating compliance with certain requirements of Australian accounting and auditing standards. We examine a random sample of 574 charities, comprising 10% of large charities that lodged financial reports with the Australian Charities and Not‐for‐Profits Commission in 2014. We find that while some indicators of reporting status are statistically significant in explaining reporting choice, their economic significance is weak. Consequently, we conclude that the application of the reporting entity concept is inconsistent, and raise questions about the effectiveness of SAC1 and the quality of charity financial reporting.

中文翻译:

澳大利亚慈善机构对报告实体概念的应用

通过将财务报告的类型与会计概念声明1(SAC1)中设定的报告实体状态指标相关联,我们为澳大利亚慈善机构应用报告实体概念提供了证据。此外,我们通过调查对澳大利亚会计和审计准则的某些要求的遵守情况,来提供有关慈善财务报告质量的证据。我们调查了574个慈善机构的随机样本,其中包括2014年向澳大利亚慈善与非营利委员会提交财务报告的大型慈善机构的10%。我们发现,尽管报告状态的某些指标在解释报告选择方面具有统计意义,它们的经济意义很弱。因此,我们得出结论,报告实体概念的应用不一致,
更新日期:2020-06-03
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