ABSTRACT

We examine whether tertiary accounting education enables students to develop relevant expertise to tolerate ambiguity in International Financial Reporting Standards (IFRS) and exercise appropriate professional judgment. The results show that third-year accounting students are more tolerant of ambiguity than first-year students, though the difference is insignificant. A significant difference exists between first-year and third-year students in their preference for using IFRS across ten financial reporting contexts. The findings reveal that IFRS-based tertiary accounting education programs have a positive impact on preparing accounting students to practice under IFRS regime, hence accounting standard setters and educators should focus on enhancing such programs.

摘要

我们检查高等会计教育是否使学生能够发展相关的专业知识，以容忍国际财务报告准则（IFRS）中的歧义并行使适当的专业判断力。结果表明，三年级会计学生比一年级学生对歧义的容忍度更高，尽管差异并不明显。大一和大三学生在十个财务报告环境中使用IFRS的偏好存在显着差异。研究结果表明，基于IFRS的第三级会计教育计划对会计学生在IFRS体制下的执业准备有积极的影响，因此会计准则制定者和教育者应集中精力加强此类计划。