Christopher W. Nobes, Royal Holloway, University of London, UK

• Contents:PrefaceIntroductionPART I: INTERNATIONAL DEVELOPMENT1. ‘Towards a Unifying Model of Systems of Law, Corporate Financing, Accounting and Corporate Governance’, Australian Accounting Review, 10 (1), 2000, 26–34 (with Alan Roberts)2. ‘Modelling the Links between Tax and Financial Reporting: A Longitudinal Examination of Norway Over 30 Years up to IFRS Adoption’, European Accounting Review, 15 (1), 2006, 63–87 (with Hans Robert Schwencke)3. ‘Observations on Measuring the Differences between Domestic Accounting Standards and IAS’, Journal of Accounting and Public Policy, 28 (2), 2009, 148–534. ‘Were Islamic Records Precursors to Accounting Books Based on the Italian Method? A Comment’, Accounting Historians Journal, 28 (2), 2001, 207–145. ‘An Analysis of the International Development of the Equity Method’, Abacus, 38 (1), 2002, 16–45PART II: CLASSIFICATION6. ‘On the Myth of “Anglo-Saxon” Financial Accounting: A Comment’, International Journal of Accounting, 38 (1), 2003, 95–1047. ‘On Accounting Classification and the International Harmonisation Debate’, Accounting, Organizations and Society, 29 (2), 2004, 189–2008. ‘Accounting Classification in the IFRS Era’, Australian Accounting Review, 18 (3), 2008, 191–8PART III: INTERNATIONAL FINANCIAL REPORTING STANDARDS9. ‘Rules-based Standards and the Lack of Principles in Accounting’, Accounting Horizons, 19 (1), 2005, 25–3410. ‘57 Varieties of Serious Defect in IFRS?’, Australian Accounting Review, 18 (4), 2008, 283–611. ‘The Survival of International Differences under IFRS: Towards a Research Agenda’, Accounting and Business Research, 36 (3), 2006, 233–4512. ‘International Differences in IFRS Policy Choice: A Research Note’, Accounting and Business Research, 40 (2), 2010, 173–87 (with Erlend Kvaal)13. ‘Auditors’ Affirmations of Compliance with IFRS Around the World: An Exploratory Study’, Accounting Perspectives, 7 (4), 2008, 279–92 (with Stephen A. Zeff)PART IV: ON TRUTH AND FAIRNESS14. ‘The True and Fair View Requirement in Recent National Implementations’, Accounting and Business Research, 31 (2), 2001, 83–90 (with Sally Aisbitt)15. ‘Is True and Fair of Over-riding Importance? A Comment on Alexander’s Benchmark’, Accounting and Business Research, 30 (4), 2000, 307–1216. ‘Revenue Recognition and EU Endorsement of IFRS’, Accounting in Europe, 3, 2006, 81–917. ‘The Importance of Being Fair: An Analysis of IFRS Regulation and Practice – a Comment’, Accounting and Business Research, 39 (4), 2009, 415–27

Christopher W. Nobes, Royal Holloway, University of London, UK

• Contents:PrefaceIntroductionPART I: INTERNATIONAL DEVELOPMENT1. ‘Towards a Unifying Model of Systems of Law, Corporate Financing, Accounting and Corporate Governance’, Australian Accounting Review, 10 (1), 2000, 26–34 (with Alan Roberts)2. ‘Modelling the Links between Tax and Financial Reporting: A Longitudinal Examination of Norway Over 30 Years up to IFRS Adoption’, European Accounting Review, 15 (1), 2006, 63–87 (with Hans Robert Schwencke)3. ‘Observations on Measuring the Differences between Domestic Accounting Standards and IAS’, Journal of Accounting and Public Policy, 28 (2), 2009, 148–534. ‘Were Islamic Records Precursors to Accounting Books Based on the Italian Method? A Comment’, Accounting Historians Journal, 28 (2), 2001, 207–145. ‘An Analysis of the International Development of the Equity Method’, Abacus, 38 (1), 2002, 16–45PART II: CLASSIFICATION6. ‘On the Myth of “Anglo-Saxon” Financial Accounting: A Comment’, International Journal of Accounting, 38 (1), 2003, 95–1047. ‘On Accounting Classification and the International Harmonisation Debate’, Accounting, Organizations and Society, 29 (2), 2004, 189–2008. ‘Accounting Classification in the IFRS Era’, Australian Accounting Review, 18 (3), 2008, 191–8PART III: INTERNATIONAL FINANCIAL REPORTING STANDARDS9. ‘Rules-based Standards and the Lack of Principles in Accounting’, Accounting Horizons, 19 (1), 2005, 25–3410. ‘57 Varieties of Serious Defect in IFRS?’, Australian Accounting Review, 18 (4), 2008, 283–611. ‘The Survival of International Differences under IFRS: Towards a Research Agenda’, Accounting and Business Research, 36 (3), 2006, 233–4512. ‘International Differences in IFRS Policy Choice: A Research Note’, Accounting and Business Research, 40 (2), 2010, 173–87 (with Erlend Kvaal)13. ‘Auditors’ Affirmations of Compliance with IFRS Around the World: An Exploratory Study’, Accounting Perspectives, 7 (4), 2008, 279–92 (with Stephen A. Zeff)PART IV: ON TRUTH AND FAIRNESS14. ‘The True and Fair View Requirement in Recent National Implementations’, Accounting and Business Research, 31 (2), 2001, 83–90 (with Sally Aisbitt)15. ‘Is True and Fair of Over-riding Importance? A Comment on Alexander’s Benchmark’, Accounting and Business Research, 30 (4), 2000, 307–1216. ‘Revenue Recognition and EU Endorsement of IFRS’, Accounting in Europe, 3, 2006, 81–917. ‘The Importance of Being Fair: An Analysis of IFRS Regulation and Practice – a Comment’, Accounting and Business Research, 39 (4), 2009, 415–27