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• W3039521574 endingPage "2268" @default.
• W3039521574 startingPage "2247" @default.
• W3039521574 abstract "Abstract We provide descriptive evidence on enforcement actions (i.e., regulatory enquiries and their outcomes) following the adoption of International Financial Reporting Standards (IFRS) in New Zealand. The most common enquiries made by the Securities Commission of New Zealand post‐IFRS adoption period (2007–2010) relate to IFRS transition, financial statement presentation, financial instrument disclosures and related party disclosures. We conclude that the perspective of public enforcement (securities regulators) differs from that of private enforcement (auditors) and focuses on disclosure issues. We discuss the implications of this result for current International Accounting Standards Board (IASB) issues, such as materiality and professional judgment in principles‐based standards." @default.
• W3039521574 created "2020-07-10" @default.
• W3039521574 creator A5059859835 @default.
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• W3039521574 date "2020-07-06" @default.
• W3039521574 modified "2023-10-03" @default.
• W3039521574 title "What accounting standards were the cause of enforcement actions following IFRS adoption?" @default.
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• W3039521574 doi "https://doi.org/10.1111/acfi.12661" @default.
• W3039521574 hasPublicationYear "2020" @default.
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