rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Achieving global convergence of financial reporting standards
    sub title: implications from the South Pacific region
  name:
    name part: Chand, Parmod.
  name:
    name part: Patel, Christopher.
  type of resource: text
  genre: bibliography
  origin info:
    place:
      place term: enk
    place:
      place term: Bingley, U.K
    publisher: Emerald
    date issued: 2011
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: electronic resource
    form: remote
    extent: 1 online resource (ix, 162 p.) : ill.
  abstract: 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.
  table of 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.
  note: edited by Parmod Chand, Chris Patel.
  note: Includes bibliographical references.
  subject:
    geographic code: po-----
  subject:
    topic: Business & Economics
    topic: Accounting
    topic: Financial
  subject:
    topic: Accounting
  subject:
    topic: Management accounting & bookkeeping
  subject:
    topic: Accounting
    topic: Standards
  subject:
    topic: Accounting
    topic: Standards
    geographic: Oceania
  classification: HF5626 .A24 2011
  classification: 657
  related item:
    title info:
      title: Studies in managerial and financial accounting ; v. 22
  identifier: 9781780524436 (electronic bk.) :
  identifier: http://www.emeraldinsight.com/1479-3512/22
  record info:
    record content source: UtOrBLW
    record creation date: 120130
    record change date: 20120130151416.0
    record identifier: bslw08202692