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Achieving global convergenc...
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
Monografía
monografia Rebiun04239592 https://catalogo.rebiun.org/rebiun/record/Rebiun04239592 m o d cr un| 120130s2011 enka ob 000 0 eng d 9781780524436 1780524439 UPVA 998508841503706 UAM 991008029307804211 CBUC 991000730609706712 CBUC 991013128216906708 UTBLW. UTBLW. YDXCP. NT. E7B. EBLCP. OCLCQ. UNAV 657 657 23 Achieving global convergence of financial reporting standards Recurso electrónico] implications from the South Pacific region edited by Parmod Chand, Chris Patel Bingley, U.K. Emerald 2011 Bingley, U.K. Bingley, U.K. Emerald ix, 162 p. il ix, 162 p. EBSCO Academic eBook Collection Complete Studies in managerial and financial accounting, v. 22 Incluye referencias bibliográficas 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 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 Forma de acceso: World Wide Web Chand, Parmod Patel, Christopher