Achieving global convergence of financial reporting standards : implications from the South Pacific Region
著者
書誌事項
Achieving global convergence of financial reporting standards : implications from the South Pacific Region
(Studies in managerial and financial accounting, v. 22)(Emerald books)
Emerald, 2011
大学図書館所蔵 全13件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes bibliographical references (p. 149-162)
内容説明・目次
内容説明
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.
目次
Synopsis.
About the Authors.
Acknowledgments.
Chapter 1 Introduction.
Chapter 2 International Convergence of Financial Reporting Standards: Evidence from the South Pacific Region.
Chapter 3 A Critique of the Influence of Globalization and Convergence of Accounting Standards in Fiji.
Chapter 4 Accounting Judgment and Decision-Making Research: Evaluation of Publications in Top-Tier Accounting Journals (1970-2010).
Chapter 5 Judgments Based on Interpretation of "New" and "Complex" International Financial Reporting Standards (IFRS) within a Country: Evidence from Fiji.
Chapter 6 Cultural and Noncultural Factors Affecting Judgments of Professional Accountants: A Comparative Study of Australia and Fiji.
Chapter 7 Implications and Directions for Future Research.
References.
Achieving Global Convergence of Financial Reporting Standards: Implications from the South Pacific Region.
Studies in managerial and financial accounting.
Studies in managerial and financial accounting.
Copyright page.
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