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Date: 2015
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/353335
Description: Small and Medium-Sized Enterprises (SMEs) in various jurisdictions are currently attracting enormous attention and have also stepped into the global accounting reporting arena as a result of the intro ... More
Reviewed: Reviewed
Date: 2014
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/290828
Description: This pioneering study examines the impact of the provision of additional guidance on International Financial Reporting Standards (IFRS) as a "decision aid" on the accuracy of judgments of the accounta ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/269797
Description: We examine the influence of national culture on the judgments of Australian and Chinese tertiary accounting students when they are interpreting selected International Financial Reporting Standards (IF ... More
Reviewed: Reviewed
Date: 2012
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/155829
Description: Fair value accounting (FVA) is threatening the convergence of accounting practices around the world. It has been regarded as one of the contributing factors of the recent financial crisis. Given that ... More
Reviewed: Reviewed
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
Authors: Chand, Parmod
Date: 2012
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/200121
Description: This study extends prior cross-cultural research by examining the effects of ethnic culture and organizational culture (Big 4 and non-Big 4 accounting firm affiliations) on the judgments of accountant ... 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: 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: 2009
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/347873
Description: Countries adopting International Financial Reporting Standards (IFRSs) need to educate and train their professional accountants so that they are able to interpret and apply IFRSs in a consistent manne ... More
Reviewed: Reviewed
Date: 2008
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/89951
Description: Motivated by the increase in sustainability reporting by corporations in recent times, this paper examines the extent to which these reports reflect underlying values and commitments of reporting orga ... More
Reviewed: Reviewed
Authors: Chand, Parmod
Date: 2008
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/101731
Description: There have been several audit monographs and reviews published on audit judgment and decision making research. These monographs/reviews have strengthened this strand of research by providing insights ... More
Reviewed: Reviewed
Date: 2008
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/75305
Description: Over the last few years there has been a significant increase in the acceptance of International Financial Reporting Standards (IFRSs) which are issued by the International Accounting Standards Board ... More
Reviewed: Reviewed
Authors: Chand, Parmod
Date: 2008
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/101687
Description: This study extends prior cross-cultural research by examining the effects of both cultural and non-cultural variables on judgments of professional accountants. By including a wider spectrum of variabl ... More
Reviewed: Reviewed
Date: 2008
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/46951
Description: On 31 March 2004, the International Accounting Standards Board (IASB) established the 'stable platform' of new and revised standards applicable from 1 January 2005. We review the major changes made by ... More
Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/90716
Description: Whilst a number of studies have examined the evolution of the accounting standard setting process across time and identified various factors affecting the development of International Financial Report ... More
Reviewed: Reviewed