Zobrazeno 1 - 10
of 51
pro vyhledávání: '"Parmod Chand"'
Autor:
Christopher Patel, Parmod Chand
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 automat
Autor:
Parmod Chand, Mustafizur Rahaman
Publikováno v:
Meditari Accountancy Research. 30:373-394
Purpose This paper aims to address a topical and controversial issue, namely, the degree of conformity with the new auditor reporting requirements in Australia and the extent of variations in the reporting of key audit matters (KAMs) by Australian fi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1ae3e0e09d857a149f1fed93537b4531
https://doi.org/10.1108/medar-05-2020-0901
https://doi.org/10.1108/medar-05-2020-0901
Publikováno v:
International Journal of Auditing. 25:188-205
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9d8c32f3a7573fa83b28cebd1cab761f
https://doi.org/10.1111/ijau.12216
https://doi.org/10.1111/ijau.12216
Publikováno v:
Meditari Accountancy Research.
Purpose The International Accounting Standards Board (IASB) has justified the simplification of International Financial Reporting Standards (IFRS) for small- and medium-sized enterprises (SMEs) in several ways, but no effective justification for this
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8c49d0e3eceb6b278328bf165cb12c9f
https://doi.org/10.1108/medar-03-2020-0809
https://doi.org/10.1108/medar-03-2020-0809
Purpose The purpose of this study is to identify the professional skills and competencies of accountants that support a successful implementation of International Financial Reporting Standards (IFRS). The authors further investigate the extent to whi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::774694ad722e6cebba9554fde7f9c198
https://hdl.handle.net/11541.2/32123
https://hdl.handle.net/11541.2/32123
Publikováno v:
Accounting & Finance. 60:4093-4119
We conduct an experiment that investigates confirmation bias in the reporting judgments of accountants when applying International Financial Reporting Standards (IFRS) for small and medium‐sized enterprises (SMEs). The results indicate that account
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::71539c9f57ac7963900b519136a79d87
https://doi.org/10.1111/acfi.12523
https://doi.org/10.1111/acfi.12523
Publikováno v:
Accounting Forum. 43:426-447
We examine whether tertiary accounting education enables students to develop relevant expertise to tolerate ambiguity in International Financial Reporting Standards (IFRS) and exercise appropriate ...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e88f02433eaf741254c751ac2129b337
https://doi.org/10.1080/01559982.2019.1569813
https://doi.org/10.1080/01559982.2019.1569813
Autor:
Parmod Chand
This Encyclopedia presents a comprehensive overview of international accounting. Top scholars in the field highlight key issues such as accounting standards, sustainability reporting, ethical standards, corporate governance, theories of regulation, a
Publikováno v:
Journal of International Accounting Research. 17:135-151
We conduct an experiment to examine an important issue—the interactive effects of experience and accountability on the use of information and the judgments of professional accountants. The results provide evidence that both experience and accountab
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b97f002b60f68fb6bfe29c1e604c6212
https://doi.org/10.2308/jiar-52191
https://doi.org/10.2308/jiar-52191
Publikováno v:
Journal of International Accounting, Auditing and Taxation. 30:32-44
We examine the effects of the two major accounting reforms of 2001 and 2007 in China on conservatism in earnings using a variety of measures to ascertain the existence of conservatism and to gauge its degree. Our results provide evidence of different
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::53a6176a8a622c83086b5bbd6e90354f
https://doi.org/10.1016/j.intaccaudtax.2017.12.004
https://doi.org/10.1016/j.intaccaudtax.2017.12.004