区域性会计准则协调机制有效吗?——来自亚大会计准则制定机构组(AOSSG)成员的经验证据

Is the Regional Accounting Harmonization Mechanism Effective?Empirical Evidence from Asian-Oceanian Standard-Setters Group(AOSSG)

从会计准则变迁的动因出发,构建博弈模型,将影响会计准则变迁的相关因素与准则变迁结果联系起来,为会计准则变迁机制研究提供一个基本的分析框架。为了获得经验证据的支持,选取亚大会计准则制定机构组(AOSSG)13个成员国家或地区的数据进行实证研究。结果显示,无论是否进行因素控制,不同成员之间的财务报告质量均存在显著差异,且这种差异没有因为AOSSG的成立而消除。由此得出结论,区域性会计准则协调组织是会计准则国际协调机制的中间环节,其作用的发挥是一个演化过程,不同国家或地区之间财务报告质量的差异在短期内难以消除。

This paper starts from the reasons of accounting standards＇ changes, constructs game models, correlates influencing factors with results of accounting standards＇ changes, and provides a basic framework for analyzing the mechanism of accounting standards＇ changes. In order to obtain the support of empirical evidence, the paper takes samples from 13 countries and regions in Asian-Oceanian Standard- Setters Group （AOSSG）. The result shows that no matter whether other factors are controlled, the quality of financial reports of different AOSSG members shows significant differences, which are not eliminated because of the establishment of AOSSG. Thus the paper argues that the regional organization for accounting standards＇ coordination is one of the intermediate links of the international harmonization mechanism of accounting standards. It＇s an evolutionary process for the regional coordination mechanism to function well and it＇s difficult to eliminate differences of financial report quality between different countries and regions in a short term.