Coverart for item
The Resource Achieving global convergence of financial reporting standards : implications from the South Pacific region, edited by Parmod Chand, Chris Patel, (electronic resource)

Achieving global convergence of financial reporting standards : implications from the South Pacific region, edited by Parmod Chand, Chris Patel, (electronic resource)

Label
Achieving global convergence of financial reporting standards : implications from the South Pacific region
Title
Achieving global convergence of financial reporting standards
Title remainder
implications from the South Pacific region
Statement of responsibility
edited by Parmod Chand, Chris Patel
Contributor
Subject
Language
eng
Summary
This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting. Its review of the accounting judgment and decision making research published in the five top-tier accounting journals over the last forty years shows that there is a limited number of studies that have examined the importance of consistency in interpreting and applying a single set of accounting standards. Furthermore, the monographs and reviews on audit judgment and decision making research published over the years have strengthened this strand of research in auditing by providing insights and suggesting avenues for future research. However, limited comprehensive reviews have been published so far for the research undertaken in the domain of accounting judgment. This research monograph provides empirical evidence on the factors that act as constraints on achieving the objectives of convergence of financial reporting
Member of
Dewey number
657
Illustrations
illustrations
Index
no index present
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
http://library.link/vocab/relatedWorkOrContributorName
  • Chand, Parmod
  • Patel, Christopher
Series statement
Studies in managerial and financial accounting,
Series volume
v. 22
http://library.link/vocab/subjectName
  • Accounting
  • Accounting
  • Oceania
Label
Achieving global convergence of financial reporting standards : implications from the South Pacific region, edited by Parmod Chand, Chris Patel, (electronic resource)
Instantiates
Publication
Bibliography note
Includes bibliographical references
Contents
ch. 1. Introduction / Parmod Chand, Chris Patel -- ch. 2. International convergence of financial reporting standards : evidence from the South Pacific region / Parmod Chand, Chris Patel -- ch. 3. A critique of the influence of globalization and convergence of accounting standards in Fiji / Parmod Chand, Chris Patel -- ch. 4. Accounting judgment and decision-making research : evaluation of publications in top-tier accounting journals (1970-2010) / Parmod Chand, Chris Patel -- ch. 5. Judgments based on interpretation of 'new' and 'complex' International Financial Reporting Standards (IFRS) within a country : evidence from Fiji / Parmod Chand, Chris Patel -- ch. 6. Cultural and noncultural factors affecting judgments of professional accountants : a comparative study of Australia and Fiji / Parmod Chand, Chris Patel -- ch. 7. Implications and directions for future research / Parmod Chand, Chris Patel
Control code
ocn774415314
Dimensions
unknown
Extent
1 online resource (ix, 162 pages)
Form of item
online
Isbn
9781780524436
Note
eBooks on EBSCOhost
Other physical details
illustrations
Specific material designation
remote
System control number
(OCoLC)774415314
Label
Achieving global convergence of financial reporting standards : implications from the South Pacific region, edited by Parmod Chand, Chris Patel, (electronic resource)
Publication
Bibliography note
Includes bibliographical references
Contents
ch. 1. Introduction / Parmod Chand, Chris Patel -- ch. 2. International convergence of financial reporting standards : evidence from the South Pacific region / Parmod Chand, Chris Patel -- ch. 3. A critique of the influence of globalization and convergence of accounting standards in Fiji / Parmod Chand, Chris Patel -- ch. 4. Accounting judgment and decision-making research : evaluation of publications in top-tier accounting journals (1970-2010) / Parmod Chand, Chris Patel -- ch. 5. Judgments based on interpretation of 'new' and 'complex' International Financial Reporting Standards (IFRS) within a country : evidence from Fiji / Parmod Chand, Chris Patel -- ch. 6. Cultural and noncultural factors affecting judgments of professional accountants : a comparative study of Australia and Fiji / Parmod Chand, Chris Patel -- ch. 7. Implications and directions for future research / Parmod Chand, Chris Patel
Control code
ocn774415314
Dimensions
unknown
Extent
1 online resource (ix, 162 pages)
Form of item
online
Isbn
9781780524436
Note
eBooks on EBSCOhost
Other physical details
illustrations
Specific material designation
remote
System control number
(OCoLC)774415314

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