Macquarie University, Sydney Macquarie University ResearchOnline

Showing items 1 - 15 of 31.

Add to Quick Collection   All 31 Results

Sort:
 Add All Items to Quick Collection
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/223562
Description: Classification techniques based on one or few dimensions are widely used in research studies and textbooks to explain and predict the development of accounting systems internationally. However, their ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/269743
Description: The objective of this paper is to provide theoretical and methodological suggestions to guide future research on the controversial topics of accountants' professional judgments and earnings management ... More
Reviewed: Reviewed
Date: 2012
Language: eng
Resource Type: book
Identifier: http://hdl.handle.net/1959.14/165866
Description: 1.Globalization And Accounting Convergence - Overview -- 1.1.Introduction -- 1.2.Globalization and Accounting Convergence - Background and Relevant Definitions -- 1.3.Aim and Objectives -- 1.4.Methodo ... More
Date: 2012
Language: eng
Resource Type: book chapter
Identifier: http://hdl.handle.net/1959.14/160248
Description: A call for a uniform high quality set of international accounting standards emerged in professional and academic accounting debates in the 1980's largely because of the globalization of production, de ... More
Date: 2012
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/172614
Description: Countries adopting International Financial Reporting Standards (IFRS) need to educate and train their professional accountants so that they are able to interpret and apply IFRS in a consistent manner. ... More
Reviewed: Reviewed
Date: 2011
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/119289
Description: In the move towards globalisation and convergence, the influence of culture on accounting has been increasingly recognised as an important and controversial topic. However, quantified and narrowly foc ... More
Reviewed: Reviewed
Date: 2011
Language: eng
Resource Type: book
Identifier: http://hdl.handle.net/1959.14/158817
Description: 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 a ... More
Date: 2011
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/145815
Description: Theoretical conceptions of culture in accounting research are controversial, ranging from highly deterministic, quantified and componential perspectives (such as Hosfstede's five dimensional model) to ... More
Reviewed: Reviewed
Date: 2010
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/90868
Description: The objective of this paper, using Germany as a case study, is to show that accounting as the language of business is deeply embedded in a country's social, political and economic environment and that ... More
Reviewed: Reviewed
Date: 2010
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/145182
Description: Convergence has been supported by the notion that a single set of high-quality global accounting standards is an important means of enhancing comparability of financial statements. The purpose of this ... More
Reviewed: Reviewed
Date: 2010
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/109042
Description: This study extends prior research on accounting judgment and decision making research by examining the effects of ‘new’ and ‘complex’ accounting standards on judgments of professional accountants. It ... More
Reviewed: Reviewed
Date: 2010
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/1160284
Date: 2010
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/1160344
Date: 2009
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/151027
Description: In the current rush towards globalization and convergence, the influence of culture on accounting has been increasingly recognized as an important and controversial topic. However, quantified and narr ... More
Reviewed: Reviewed
Date: 2009
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/1145862
Description: In the convergence process with the development and adoption of International Financial Reporting Standards (IFRS) as national standards, exercise of accountants' professional judgment has increasingl ... More
Reviewed: Reviewed