浅谈对会计选择的实证研究外文翻译.docVIP

外文翻译 原文： Discussion of Empirical Research on Accounting Choice 1. Defining Accounting Choice The definition of accounting choice is important because it places boundaries on the set of topics or phenomena to be studied. Just as the absence of an agreed-upon definition of the object of study can hinder research (examples include earnings quality and earnings management) the use of an ambiguous or overly expansive definition can lead to disputes about what has been learned. FLV’s intentionally broad definition of accounting choice encompasses “any decision whose primary purpose is to influence (either in form or substance) the output of the accounting system.” FLV’s definition of accounting choice is expansive along several dimensions. One is the nature of the decision maker. Interpreted literally, FLV’s definition includes decisions made by managers, auditors, audit committee members and perhaps even standard setting groups, particularly if the focus is on implementation guidance (for example, the activities of the Emerging Issues Task Force). Most accounting choice research does not include decision makers other than managers among those responsible for making accounting choices, so it seems likely that researchers have adopted the same restriction implied in FLVs discussion, which directs attention to accounting choices made by managers. However, within their framework, managerial decisions can be viewed as trading off incentives connected with others (such as regulators or shareholders) who take an interest in, and make decisions affecting, outputs of the accounting system. Expanding the scope of accounting choice to include decisions made by decision makers other than managers suggests some possible research opportunities. For example, we could examine auditors decision-making processes when confronted with ambiguous accounting guidance or contentious issues, and the role of audit committees in monitoring management’s selection and implementation of accounting m