From Norms towards Standards of Corporate Financial Repo：从规范对企业财务报告标准.pptVIP

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From Norms towards Standards of Corporate Financial Repo：从规范对企业财务报告标准.ppt

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From Norms towards Standards of Corporate Financial Repo：从规范对企业财务报告标准

Sunder: Accounting as Social Norms From Norms towards Standards of Corporate Financial Reporting: Transition and Consequences Shyam Sunder Yale University Eighth International Accounting Conference Indian Accounting Association Research Foundation Kolkata, January 6, 2007 Summary Norms of accounting are important in financial reporting Federal regulation of securities induced transition from norms towards written standards in accounting thought, practice, regulation, instruction, and research Generally accepted accounting principles—no longer a description in its plain English meaning of a generally accepted societal norm Capitalized: Accepted Accounting Principles Social norms maintained by internal and external sanctions Standards enforced by authority with power to punish Recent failures; wisdom of transition from norms to standards? Norms in professional, neighborhood, national, legal aspect of life Consequences of transition from norms to standards Has the pendulum of standardization has swung too far? What should be the balance between norms and standards in accounting? Institutionalization of Rule Making Since 1960’s, accountants’ occupation with keeping the government out of making accounting rules Creation of private rule-making institutions Beliefs about what can and cannot be achieved by rules Expanded rule books serve as road maps of evasion for the unscrupulous Instead of promoting fair representation of the “big picture,” they frustrate the intent of the rule makers Trying to Keep the Government Out Four decades of accounting emphasis on keeping the government out of rule making Based on a general dislike of government rules that might constrain business But many government rules benefit businesses Road traffic, aviation, health and sanitation, environment, safety SEC already has the statutory authority to set the rules FASB just keeps running harder just to keep the government out, making more detailed standards Unlike cotton and diamond trades, a