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Discuss about the Financial Accounting Theory.




The learning objectives of my study are focused to ascertain the accomplishment of various types of contemporary accounting issues in the recent times. The main aim of the study is based on several facets, which focuses on the impact of the “securities and exchange commission”. The study also intends to instigate the characteristics of SEC’s impact on “certified public accountant”. I have shown the several other accomplishment of the study, which shows the rationale of IFRS adoption in European Union in the year 2005, is responsible for reducing the overall cost of equity and capital. Another aspect of the study shows the degree to which the managers discrete the earnings with the fair value system along with the legal environment in the country. The documentation from the previous study have been taken into consideration for including both institutional structure and the national culture for providing appropriate justification of the earnings of corporate manager all around the world. Some of the other aspect of the study shows the comparison of Italian and the U.S. earning management system practiced in the 20th century, and thereby studying the comparison of the several methodologies and research concepts. The comparison is intended to show the contributions of both US and Italian earning management (EM) literature to analyze the differentiating methodologies.

The previous experience of my course materials also includes the scandals in the governance. It has been seen that during the period of 2011 and 2012 there had been several unethical practices sporting events held at Australia. The scandals were seen by the use of performance-enhancing drugs at various sporting clubs of Australia. The studies intended to show the several events which led to this scandal and the aftermath of the same. I have decided to do this by including class discussions in the field of governance, drugs use in sports and opinions of the stakeholders.

In my course, I have been able to determine the changes in corporate litigation relating to the changes in the reputation level of Chief Executive Officer. The study is also intended to examine the impact of securities fraud and its impact on the accused firms and the managers. In order to study the scope of securities fraud various types of practical examples has been considered in the course curriculum. I have determined the various reasons, which led to the fall of Joseph Sepp Blatter who was the president of FIFA. The study shows the analysis and the reasons, which led to corrupt charges on him which finally, led to controversies relating to selection process of World Cup venues. The study shows the accusations made on the CEO are often exposed to labor market penalties, which results in loss of seats in the board and increased turnover in an organization.

In the later stages, I have determined the importance of environmental and social reporting in developing countries. This is been done with the help of interviews and environmental reporting practices in several developing countries. The interview process will be conducted in the leading organizations of Bangladesh for determining their environmental and social performance. The importance of “social and environmental reporting” has been also shown in Chinese context. This has been done by interviewing 14 managers selected from nine different enterprises headquartered at Beijing. The interview conducted in the year 2009 takes into consideration the perception of the managers in a neo-institutional perspective.

The various types of other tasks related to my course also show the relation between returns, earnings and cash flows on the impact of firm size. The research shows the empirical evidence from the previous findings on inconclusive incremental information content for cash flows and re-evaluating the data in the Australian context. The latter part of the report also intends to suggest on the role of gender entrepreneurship in bank lending procedure. The discrimination in the bank lending has been seen by viewing the demand side risk aversion and supply-side discrimination in terms of bank financing.

Some of my other learning objectives have assisted me in learning the impact of disclosures made in non-GAAP Earnings in the Australian context. The studies relate to the disclosures made in the unaudited section of the annual report, which are often considered as the non-statutory earnings. The studies have also showed me several contexts to determine the accountability rendered by both non-governmental organizations and governmental agencies for the victims of Black Saturday bushfire disasters, which took place in the year 2009 in Australia.



For the purpose of extensive analysis on the aforementioned areas of situation and tasks, I have considered taking interviews from various business personals will have a sound knowledge and experience in the specific domains mentioned previously. In several cases the trends of analysis has been performed by classroom study where I have taken opinions from the designated individuals relating to individual subject areas to provide accurate justification for the intended findings. The most useful analysis to consider the relevancy of the aforementioned subject areas I have studied several journals and research articles and at the same time I have done a trend analysis the previous organizations which are relevant to my desired learning objectives. For the purpose of trend analysis, I have considered the implications of the previous incidences in the organizations for a particular related topic. I have also taken several actions based on both quantitative and qualitative methodologies to determine the underlying factors in the desired outcomes. 


In the study conducted for the impact of SEC enforcement, I was able to find that the security of the proceedings was intended to breach the law and among the younger CPA’s the outcome was observed to be more severe (Juric et al. 2015). In the study related production of IFRS in the European Union context, I observed that IFRS helped in reducing the cost of equity by 47 basis points. I was also able to observe that the reduction process was prevalent in countries having strong legal enforcement, which led to information enhancement for better compatibility in cost of equity reduction approach (Hong 2013). The study based on the cross country to show the effects of “national culture on earning management”, I have been able to learn that the national culture is responsible for influencing the tendency of the managers in the management of earnings and the difficulty in proving of casualty. However, I have observed that national culture is relatively stable over time and provide a reasonable assurance at a later stage (Deephouse, Newburry and Soleimani 2016). For showing the practical usage, I have shown examples from the comparative study based on “history of earnings management literature from Italy and the US”. In this study, I was able to find that the historical comparison has suggested that the accounting regulation and the standards relating to financial statements differed both in the literature of Italy as well as USA. However, the problems related to earnings manipulation were observed to be same in both the countries (Leoni and Florio 2015).

The use of drugs in the sporting events have shown that the main failure in corporate governance is seen due to the lack of communication between the senior management and the board members and had as well as improper internal controls within the management (Phat et al. 2016). From the study on the corporate litigation, I am able to learn that CEO’s are observed to experience poor reemployment opportunities following the contractual lawsuits. I was also able to find that the operational consequences directly deal with nature of allegation and merits of lawsuit (Liu et al. 2016). The findings on the corporate social responsibility research conducted on Bangladesh have shown that stakeholder groups have pressurized the clothing industry to make several disclosures related to CSR. From the study based on social environment reporting in China I was able to know that Western economies, managers reveal the reporting standards by pressure exerted from the peer institutions (Zhao and Patten 2016). The study conducted before the relation between earnings, cash flows and returns on firm size revealed a nonlinear for greater exploratory power in terms of both cash flows and earnings. The study conducted on the gender entrepreneurship has shown the greatest amount of difference in negotiation of the loan applications in the bank. The results of the study conducted on disclosure of non GAAP Earnings in Australia annual report I have observed a positive association of non-sophisticated investor reliance with the disclosure of non GAAP Earnings information (Johnson et al. 2014). The downward accountability of the issues relating to Australia’s Black Saturday have narrated on various types of unexpected results and biasness towards beneficiaries in terms of higher rank and position. 


List of References and Bibliography

Deephouse, D.L., Newburry, W. and Soleimani, A., 2016. The effects of institutional development and national culture on cross-national differences in corporate reputation. Journal of World Business, 51(3), pp.463-473.

Hong, H.A., 2013. Does mandatory adoption of international financial reporting standards decrease the voting premium for dual-class shares?. The Accounting Review, 88(4), pp.1289-1325.

Johnson, A., Percy, M., Stevenson?Clarke, P. and Cameron, R., 2014. The Impact of the Disclosure of Non?GAAP Earnings in Australian Annual Reports on Non?Sophisticated Users. Australian Accounting Review, 24(3), pp.207-217.

Juric, D., O’Connell, B., Rankin, M. and Birt, J., 2015. Determinants of the Severity of Legal and Employment Consequences for CPAs Named in SEC Accounting and Auditing Enforcement Releases. Journal of Business Ethics, pp.1-19.

Leoni, G. and Florio, C., 2015. A comparative history of earnings management literature from Italy and the US. Accounting History, p.1032373215602079.

Liu, C., Aharony, J., Richardson, G. and Yawson, A., 2016. Corporate litigation and changes in CEO reputation: Guidance from US Federal Court lawsuits. Journal of Contemporary Accounting & Economics, 12(1), pp.15-34.

Phat, T.H., Birt, J., Turner, M.J. and Fenech, J.P., 2016. Sporting clubs and scandals–Lessons in governance. Sport Management Review, 19(1), pp.69-80.

Pielke, R., 2013. How can FIFA be held accountable?. Sport management review, 16(3), pp.255-267.

Taylor, D., Tharapos, M. and Sidaway, S., 2014. Downward accountability for a natural disaster recovery effort: Evidence and issues from Australia's Black Saturday. Critical Perspectives on Accounting, 25(7), pp.633-651.

Zhao, N. and Patten, D.M., 2016. An exploratory analysis of managerial perceptions of social and environmental reporting in China: Evidence from state-owned enterprises in Beijing. Sustainability Accounting, Management and Policy Journal, 7(1), pp.80-98. 


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