Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry

Kohler, Hervé; Pochet, Christine; Manh, Anne Le

doi:10.1016/j.aos.2021.101227

Cited by 18 publications

(10 citation statements)

References 70 publications

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“…Basic issues such as the meaning, function, process, premise, standard, and foundation of accounting identi cation were discussed starting from the de nition of accounting identi cation. At this time, the research on accounting identi cation was standardized [4]. Later, the theory of accounting con rmation and measurement in the accounting theoretical system was expounded from the research perspective of the accounting theoretical system.…”

Section: Introductionmentioning

confidence: 99%

Application Analysis of Artificial Intelligence Algorithm in Accounting Field under the Background of Innovation Economy

Chen

2022

Mobile Information Systems

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At present, economic business activities occur to the accounting element confirmation link of the accounting information system (AIS), which still occupies a large amount of manpower and material resources of the enterprise to generate information. This has been restricting the development of modern AIS. Based on this, first, this paper studies the influence of the knowledge economy on accounting innovation and in the innovation economy. The process of confirmation for accounting elements in economic business, under the traditional AIS, is analyzed. Then, the model of the accounting element confirmation, i.e., BPNN, is constructed by combining the backpropagation (BP) neural network (NN) theory with the artificial intelligence (AI) algorithm. Finally, we simulate the confirmation process of accounting elements based on the economic business data of specific online stores. The experimental outcomes illustrate that under the proposed BPNN model, the output value of the accounting entry is also increasing and has been in the interval [0, 0.14] with the continuous increase in the input value of economic business activities. Moreover, the overall simulation error of economic business activity data does not exceed 0.3% in the simulation test of the proposed accounting business data confirmation model based on the BPNN algorithm. The empirical outcomes indicate that the model has high accuracy and reliability. The purpose is to realize the identification of business events by machines and complete the automatic confirmation of accounting elements in the back-end economic business of online stores. This paper provides new ideas for realizing the overall intelligence of the AIS.

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Section: Introductionmentioning

confidence: 99%

Application Analysis of Artificial Intelligence Algorithm in Accounting Field under the Background of Innovation Economy

Chen

2022

Mobile Information Systems

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“…Pelger and Speiß (2017) also allude to the accounting profession as part of an inner circle of interested actors to whom the IASB has granted special license to participate and who provide expertise on standards through internal outreach. Likewise, Kohler et al (2021) show how large accounting firms act as intermediaries between the IASB and industry representatives around deliberations on proposed accounting standards.…”

Section: Influencing Accounting Standardsmentioning

confidence: 99%

Ethics and public accounting firms: Something old, something new

Baudot¹,

Hazgui²,

Altiero³

2023

Research Handbook on Accounting and Ethics

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“…expertise), often through coalitions that gather stakeholders with aligned interests around specific policy issues, such as professional associations (Fairfield, 2015;Greenwood et al, 2002). It may also encompass the professional work of 'intermediation' or 'translating' regulations into practice as GPSFs shape the content and implementation of, for instance, accounting regulations and standards (Fransen & LeBaron, 2019;Hasseldine et al, 2011;Herman, 2020;Kohler et al, 2021). Cases abound, illustrating the lobbying prowess of a coherent professional services sector in, e.g., shaping trade rules to create a "global market for accounting and audit services" (Arnold, 2005), trading 'cash for favours' by providing financial contributions to transnational accounting standard-setters (Mattli & Büthe, 2005), and undoing or weakening new global tax regulation aimed at client firms (R. C. Christensen, 2020;Kalaitzake, 2019).…”

Section: Transnational Power In Professional Servicesmentioning

confidence: 99%

Transnational Infrastructural Power of Professional Service Firms

Christensen¹

2022

Preprint

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Recent work has emphasized how global professional service firms exercise power over and through transnational institutions to shape economic globalization. Responding to calls for further research on these dynamics, this paper argues that global professional service firms, in particular the Big Four (Deloitte, EY, KPMG and PwC), exercise power in the global economy by commanding transnational infrastructures of expertise that provide stability and order to globalization, and which form a critical resource that other actors – namely corporations and regulators – depend on to act. Through a combination of qualitative interviews, participant observation and career analysis, the paper studies how global professional service firms control the transnational domain of transfer pricing. I find that such control relies on command over key expert pathways and career experiences required for recognised transfer pricing actors and practices. This power in turn enables global professional service firms to resist political and professional challenges, providing professional discretion to entrench their preferred logics of economic globalization, and ultimately determine the levels and locations of corporate taxes.

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Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry

Cited by 18 publications

References 70 publications

Application Analysis of Artificial Intelligence Algorithm in Accounting Field under the Background of Innovation Economy

Application Analysis of Artificial Intelligence Algorithm in Accounting Field under the Background of Innovation Economy

Ethics and public accounting firms: Something old, something new

Transnational Infrastructural Power of Professional Service Firms

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