Araştırma Makalesi
THE EFFECTS OF THE COVID 19 PANDEMIC ON THE FINANCIAL REPORTING PROCESS: A STUDY ON INDEPENDENT ACCOUNTANTS AND FINANCIAL ADVISORS
Öz
This study was conducted to question the opinions of professional accountants about the effects of the Covid 19 pandemic on the financial reporting process. For this purpose, a questionnaire was applied to 70 professions registered in Giresun "Chamber of Independent Accountants and Financial Advisors". The obtained data were evaluated statistically. According to the results of the study; It has been observed that gender, duration of professional experience and working status of accounting professionals cause various differences on perceptions in the financial reporting process. Among these demographic variables, it is seen that especially gender is a more dominant cause of difference compared to other variables.
Anahtar Kelimeler
Kaynakça
- Accountancy Europe., (2020). Coronavirus crisis: implications on reporting and auditing, Accessed on 21 May2020. https://www.accountancyeurope.eu/publications/ coronavirus¬crisis¬implications¬on¬reporting-and¬auditing/
- Altig, D., Baker, S., Barrero, J. M., Bloom, N., Bunn, P., Chen, S., ... & Mizen, P. (2020). Economic uncertainty before and during the COVID-19 pandemic. Journal of Public Economics, 104274.
- Arnold, P. J. (2009). Global financial crisis: The challenge to accounting research. Accounting, organizations and Society, 34(6-7), 803-809.
- Baker, S. R., Bloom, N., Davis, S. J., & Terry, S. J. (2020). Covid-induced economic uncertainty (No. w26983). National Bureau of Economic Research.
- Bezemer, D. J. (2010). Understanding financial crisis through accounting models. Accounting, Organizations and Society, 35(7), 676-688.
- Bratten, B. L. M Gaynor, L. McDaniel, N. R. Montague, and G. E. Sierra. (2013). The audit of fair values and other estimates: The effects of underlying environmental, task, and auditor-specific variables. Auditing: A Journal of Practice and Theory 32 (Supplement): 7-44.
- Eilifsen, A., W.F. Messier, S.Glover, and D. Prawitt. (2010). Auditing & Assurance Services, Second .International Edition, McGraw Hill, New York.
- Epstien, B.J. & Jermakowicz E.K. (2008), IFRS Policies and Procedures, Canada: John Wiley Sons INC.
- Gould, S., & Arnold, C., (2020). The financial reporting implications of COVID¬19, International Federation of Accountants (IFAS). Accessed on 21 May 2020. https:// www.ifac.org/knowledge¬gateway/supporting-standards/discussion/financialreportingimplications¬covid¬19.
- Grant Thorton., (2020). 2020 deferred tax provision, Accessed on 26 May 2020. https:// www.grantthornton.global/en/insights/supporting¬you¬to¬navigate¬the¬impact¬of¬covid19/ifrs—deferred¬tax-provision/
- Griffith, E. E., Hammersley, J.S & Kadous, K. (2015a). Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice, Contemporary Accounting Research Vol. 32 No. 3:833–863.
- Griffith, E. E., J. S. Hammersley, K. Kadous, D. Young. (2015b). Auditor Mindsets and Audits of Complex Estimates, Journal of Accounting Research, Vol. 53 No. 1: 49-77.
- Huizinga, H., & Laeven, L. (2012). Bank valuation and accounting discretion during a financial crisis. Journal of Financial Economics, 106(3), 614-634.
- IASB., (2020a). Clearly IFRS — accounting considerations related to coronavirus disease 2019, International Accounting Standard Board, May. Accessed on 23 May 2020. https://www.iasplus.com/en-ca/publications/publications/2020/clearly¬ifrs¬accountingconsiderations¬related¬to¬coronavirus-disease2019
- IASB., (2020b). Clearly IFRS — accounting considerations related to coronavirus disease 2019, International Accounting Standard Board, May. Accessed on 23 May 2020. https://www.iasplus.com/en-ca/publications/publications/2020/clearly¬ifrs¬accountingconsiderations¬related¬to¬coronavirus-disease2019
- IASCF, International Financial Reporting Standards, Revenue IAS 18, 2007
- ICAEW., (2020). COVID¬19: Accounting for and auditing revenue, Institute of Chartered Accountants of England & Wales. Accessed on 26 May 2020. https://www.icaew.com/ insights/viewpoints¬on¬the-news/2020/may¬2020/covid19¬accounting¬for¬and¬auditingrevenue
- Joshi, P.L. (2020). Covid-19 Pandemic and Financial Reporting Issues and Challenges, International Journal of Auditing and Accounting Studies 2(1), 2020 : 1-9
- Lakshminarayan, S., (2020). Mind The GAAP: Covid¬19 And the Financial Reporting Challenge, Business World, 3 May. Accessed on 23rd May 2020. https:// www.businessworld.in/article/Mind¬The¬GAAP-Covid¬19¬And¬The¬Financial ReportingChallenge/03¬05¬2020¬190993/
- Laux, C., & Leuz, C. (2010). Did fair-value accounting contribute to the financial crisis?. Journal of economic perspectives, 24(1), 93-118.
- Levy, H. B. (2020). Financial Reporting and Auditing Implications of the COVID-19 Pandemic. The CPA Journal, 90(5), 26-33.
- Ozili, P. K. (2020). Accounting and financial reporting during a pandemic. Available at SSRN 3613459.
- Ozili, P.K., & Arun, T. G. (2018). Income smoothing among European systemic and non-systemic banks. The British Accounting Review, 50(5), 539-558.
- Pozen, R. C. (2009). Is it fair to blame fair value accounting for the financial crisis?
- Tong, T. L. (2014). A review of IFRS 15 Revenue from contracts with customers. Çevrimiçi) http://www. masb. org/my/images/2014-09-15% 20Review% 20of%-20IFRS, 20.
COVID 19 PANDEMİSİNİN FİNANSAL RAPORLAMA SÜRECİ ÜZERİNDEKİ ETKİLERİ: SERBEST MUHASEBECİ MALİ MÜŞAVİRLER ÜZERİNE BİR ARAŞTIRMA
Öz
Bu çalışma, muhasebe meslek mensuplarının Covid 19 pandemisinin finansal raporlama süreci üzerindeki etkileri hakkındaki düşüncelerini sorgulamak amacıyla yapılmıştır. Bu amaçla Giresun Serbest Muhasebeci Mali Müşavirler Odası’na kayıtlı 70 meslek mensubuna anket uygulanmıştır. Elde edilen veriler istatistiksel olarak değerlendirilmiştir. Çalışmanın sonuçlarına göre, muhasebe meslek mensuplarının cinsiyet, mesleki deneyim süresi ve çalışma durumlarının finansal raporlama sürecindeki algılar üzerinde çeşitli farklılıklara neden oldukları görülmüştür. Bu demografik değişkenler içerisinde, özellikle cinsiyetin diğer değişkenlere nazaran daha baskın bir farklılık sebebi olduğu görülmektedir.
Anahtar Kelimeler
Kaynakça
- Accountancy Europe., (2020). Coronavirus crisis: implications on reporting and auditing, Accessed on 21 May2020. https://www.accountancyeurope.eu/publications/ coronavirus¬crisis¬implications¬on¬reporting-and¬auditing/
- Altig, D., Baker, S., Barrero, J. M., Bloom, N., Bunn, P., Chen, S., ... & Mizen, P. (2020). Economic uncertainty before and during the COVID-19 pandemic. Journal of Public Economics, 104274.
- Arnold, P. J. (2009). Global financial crisis: The challenge to accounting research. Accounting, organizations and Society, 34(6-7), 803-809.
- Baker, S. R., Bloom, N., Davis, S. J., & Terry, S. J. (2020). Covid-induced economic uncertainty (No. w26983). National Bureau of Economic Research.
- Bezemer, D. J. (2010). Understanding financial crisis through accounting models. Accounting, Organizations and Society, 35(7), 676-688.
- Bratten, B. L. M Gaynor, L. McDaniel, N. R. Montague, and G. E. Sierra. (2013). The audit of fair values and other estimates: The effects of underlying environmental, task, and auditor-specific variables. Auditing: A Journal of Practice and Theory 32 (Supplement): 7-44.
- Eilifsen, A., W.F. Messier, S.Glover, and D. Prawitt. (2010). Auditing & Assurance Services, Second .International Edition, McGraw Hill, New York.
- Epstien, B.J. & Jermakowicz E.K. (2008), IFRS Policies and Procedures, Canada: John Wiley Sons INC.
- Gould, S., & Arnold, C., (2020). The financial reporting implications of COVID¬19, International Federation of Accountants (IFAS). Accessed on 21 May 2020. https:// www.ifac.org/knowledge¬gateway/supporting-standards/discussion/financialreportingimplications¬covid¬19.
- Grant Thorton., (2020). 2020 deferred tax provision, Accessed on 26 May 2020. https:// www.grantthornton.global/en/insights/supporting¬you¬to¬navigate¬the¬impact¬of¬covid19/ifrs—deferred¬tax-provision/
- Griffith, E. E., Hammersley, J.S & Kadous, K. (2015a). Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice, Contemporary Accounting Research Vol. 32 No. 3:833–863.
- Griffith, E. E., J. S. Hammersley, K. Kadous, D. Young. (2015b). Auditor Mindsets and Audits of Complex Estimates, Journal of Accounting Research, Vol. 53 No. 1: 49-77.
- Huizinga, H., & Laeven, L. (2012). Bank valuation and accounting discretion during a financial crisis. Journal of Financial Economics, 106(3), 614-634.
- IASB., (2020a). Clearly IFRS — accounting considerations related to coronavirus disease 2019, International Accounting Standard Board, May. Accessed on 23 May 2020. https://www.iasplus.com/en-ca/publications/publications/2020/clearly¬ifrs¬accountingconsiderations¬related¬to¬coronavirus-disease2019
- IASB., (2020b). Clearly IFRS — accounting considerations related to coronavirus disease 2019, International Accounting Standard Board, May. Accessed on 23 May 2020. https://www.iasplus.com/en-ca/publications/publications/2020/clearly¬ifrs¬accountingconsiderations¬related¬to¬coronavirus-disease2019
- IASCF, International Financial Reporting Standards, Revenue IAS 18, 2007
- ICAEW., (2020). COVID¬19: Accounting for and auditing revenue, Institute of Chartered Accountants of England & Wales. Accessed on 26 May 2020. https://www.icaew.com/ insights/viewpoints¬on¬the-news/2020/may¬2020/covid19¬accounting¬for¬and¬auditingrevenue
- Joshi, P.L. (2020). Covid-19 Pandemic and Financial Reporting Issues and Challenges, International Journal of Auditing and Accounting Studies 2(1), 2020 : 1-9
- Lakshminarayan, S., (2020). Mind The GAAP: Covid¬19 And the Financial Reporting Challenge, Business World, 3 May. Accessed on 23rd May 2020. https:// www.businessworld.in/article/Mind¬The¬GAAP-Covid¬19¬And¬The¬Financial ReportingChallenge/03¬05¬2020¬190993/
- Laux, C., & Leuz, C. (2010). Did fair-value accounting contribute to the financial crisis?. Journal of economic perspectives, 24(1), 93-118.
- Levy, H. B. (2020). Financial Reporting and Auditing Implications of the COVID-19 Pandemic. The CPA Journal, 90(5), 26-33.
- Ozili, P. K. (2020). Accounting and financial reporting during a pandemic. Available at SSRN 3613459.
- Ozili, P.K., & Arun, T. G. (2018). Income smoothing among European systemic and non-systemic banks. The British Accounting Review, 50(5), 539-558.
- Pozen, R. C. (2009). Is it fair to blame fair value accounting for the financial crisis?
- Tong, T. L. (2014). A review of IFRS 15 Revenue from contracts with customers. Çevrimiçi) http://www. masb. org/my/images/2014-09-15% 20Review% 20of%-20IFRS, 20.
Toplam 25 adet kaynakça vardır.
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Konular | İşletme |
| Bölüm | Makaleler |
| Yazarlar | |
| Yayımlanma Tarihi | 28 Aralık 2020 |
| Kabul Tarihi | 28 Aralık 2020 |
| Yayımlandığı Sayı | Yıl 2020 Cilt: 8 Sayı: 2 |
