Achieving global convergence of financial reporting standards : implications from the South Pacific region / edited by Parmod Chand, Chris Patel.

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Material type: Text

TextSeries: Studies in managerial and financial accounting ; v. 22.Publication details: Bingley, U.K. : Emerald, 2011.Description: 1 online resource (ix, 162 pages) : illustrationsContent type:

text

Media type:

computer

Carrier type:

online resource

ISBN:

9781780524436
1780524439
1780524420
9781780524429

Subject(s): Genre/Form:

Additional physical formats: Print version:: No titleDDC classification:

657 23

LOC classification:

HF5626 .A24 2011

Online resources:

Click here to access online

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.

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.

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Includes bibliographical references.

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.

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