The Level of Accounting Standardization in Historical and Occupational Contexts 公开
Madsen, Paul Elijah (2010)
Abstract
Abstract
The Level of Accounting Standardization in Historical and
Occupational Contexts
By Paul E. Madsen
Many of the costs and benefits of standardizing accounting, which
reduces the discretion of
accountants and managers, are impossible to quantify. As a
consequence, arriving at an
efficient level of standardization in accounting is impossible
using traditional cost/benefit
analysis. In this paper, I study the level of accounting
standardization in two contexts. First,
taking a historical perspective, I show that the output of
accounting standard-setters has
increased fourfold over the last 50 years. I then examine how the
increased standard-setter
output was received by the accounting profession. Using data
collected from editions of a
well known accounting reference manual, the Accountants'
Handbook, published between
1923 and 2007, I find a negative temporal association between
increasing standardization and
proxies for the quality of the accounting discourse, consistent
with the predictions in Baxter
(1962). I then examine the level of accounting standardization in
the context of a large
sample of occupations in the United States. I develop and estimate
a model of standardization
in occupations. Using this model, I estimate a benchmark of the
"expected" level of
standardization in accounting occupations given their
characteristics. I find that the
accounting occupation most involved with financial reporting is far
more standardized than
the model predicts, consistent with "standards overload."
The Level of Accounting Standardization in Historical and
Occupational Contexts
By
Paul E. Madsen
B.S., University of Utah, 2002
M.S., University of Utah, 2005
Advisor: Gregory Waymire, Ph.D.
A dissertation submitted to the Faculty of the
James T. Laney School of Graduate Studies of Emory University
in partial fulfillment of the requirements for the degree of
Doctor of Philosophy
in Business
2010
Table of Contents
Table of Contents
1. Introduction
..................................................................................................
page 1
2. Hypothesis Development
.............................................................................
page 4
3. The Extent of Accounting Standardization in Form and
Implementation ... page 8
4. Standard Setters and Accounting Dialogue
.................................................. page 9
4.1 Data: The Accountants' Handbook
....................................................... page
10
4.2 Results
....................................................................................................
page 13
5. The Level of Standardization in Accounting Occupations
........................... page 16
5.1 Theory of Standards
...............................................................................
page 17
5.2 Data
.......................................................................................................
page 19
5.3 Linking the Theory of Standards to Empirical
Observable
Occupational Traits
...............................................................................
page 20
5.4 Model and Results
.................................................................................
page 27
5.5 Robustness Checks
................................................................................
page 30
6. Conclusions
...................................................................................................page
34
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