Showing items 1 - 8 of 8.

Authors: Chand, Parmod | Cummings, Lorne | Patel, Chris

Date: 2009

Subject Keyword: 150100 Accounting, Auditing and Accountability | Convergence | accounting standards | accounting students | education | culture | judgments

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

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Authors: Chand, Parmod

Date: 2008

Subject Keyword: 150100 Accounting, Auditing and Accountability

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

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Authors: Chand, Parmod

Date: 2008

Subject Keyword: 150100 Accounting, Auditing and Accountability

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

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Authors: Cummings, Lorne | Chand, Parmod

Date: 2007

Subject Keyword: 150100 Accounting, Auditing and Accountability | neofunctionalism | integration theory | IASB | convergence | international accounting

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

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Authors: Chand, Parmod | White, Michael

Date: 2007

Subject Keyword: 150100 Accounting, Auditing and Accountability | small and medium-sized enterprises | accounting standards | relevance

Language: eng

Resource Type: conference paper

Identifier: http://hdl.handle.net/1959.14/69980

Description: The International Accounting Standards Board (IASB) has extended its convergence project to meet the needs of small and medium-sized enterprises (SMEs). It is developing a separate set of financial re ... More

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Authors: Chand, Parmod | Day, Ron | Patel, Chris

Date: 2006

Subject Keyword: 150100 Accounting, Auditing and Accountability

Language: eng

Resource Type: conference paper

Identifier: http://hdl.handle.net/1959.14/100071

Description: 20 page(s)

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Authors: Chand, Parmod

Date: 2006

Subject Keyword: 150100 Accounting, Auditing and Accountability

Language: eng

Resource Type: conference paper

Identifier: http://hdl.handle.net/1959.14/22581

Description: 29 page(s)

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Authors: Chand, Parmod | White, Michael

Date: 2005

Subject Keyword: 150100 Accounting, Auditing and Accountability

Language: eng

Resource Type: conference paper

Identifier: http://hdl.handle.net/1959.14/1165860

Description: 28 page(s)

Reviewed: