Much has been heard about husbands abusing their wives. In more cases than we care to admit, husbands from a variety of backgrounds are physically and emotionally battering their wives with their fists and their words. Abuse in marriage, whatever form it takes, is ultimately about a pattern of exerting power and control over one one’s own way. Men with strong power and control will normally ignore the existing laws that govern the family violence. Hence, the roles of regulator are questionable in enforcing the laws and protecting the abusive victim.
Similarly, in the context of IFRS compliance, research studies show that most of the established companies have propensity to manipulate the financial statements or engage in earning managements. These established companies tends to ignore the accounting rules. This shows that the accounting regulators may fail to perform its roles to regulate the compliance of IFRS.
Hence, it would be interested to study the perception of men with abusive characters on the effectiveness roles of regulators in enforcing the laws. In particular, study should focus on the other factors that can cause the non-compliance of law on family violence. Moreover, study should investigate the perception of abusive victims on the effectiveness of law in protecting them. Their views and opinions should be proved more useful than the abusive spouse. This result can be applied into IFRS compliance context to examine whether these factors also can cause non-compliance of IFRS.
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