IDEAS home Printed from https://ideas.repec.org/a/taf/accfor/v43y2019i4p426-447.html
   My bibliography  Save this article

Impact of ambiguity tolerance and tertiary education on professional judgment

Author

Listed:
  • Yingying Han
  • Parmod Chand
  • Rajni Mala

Abstract

We examine whether tertiary accounting education enables students to develop relevant expertise to tolerate ambiguity in International Financial Reporting Standards (IFRS) and exercise appropriate professional judgment. The results show that third-year accounting students are more tolerant of ambiguity than first-year students, though the difference is insignificant. A significant difference exists between first-year and third-year students in their preference for using IFRS across ten financial reporting contexts. The findings reveal that IFRS-based tertiary accounting education programs have a positive impact on preparing accounting students to practice under IFRS regime, hence accounting standard setters and educators should focus on enhancing such programs.

Suggested Citation

  • Yingying Han & Parmod Chand & Rajni Mala, 2019. "Impact of ambiguity tolerance and tertiary education on professional judgment," Accounting Forum, Taylor & Francis Journals, vol. 43(4), pages 426-447, October.
    • Handle: RePEc:taf:accfor:v:43:y:2019:i:4:p:426-447
    DOI: 10.1080/01559982.2019.1569813
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/01559982.2019.1569813
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/01559982.2019.1569813?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Ira Septriana & Fuad Fuad, 2020. "Factors Affecting the Understanding of IFRS in Accounting Students," International Journal of Higher Education, Sciedu Press, vol. 9(4), pages 302-302, August.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:accfor:v:43:y:2019:i:4:p:426-447. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/racc .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.