Parmod Chand – författare

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.

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.

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, and international institutions.With an examination of core concepts and definitions surrounding international accounting, including tax havens, money laundering, international auditing, and global accounting standards, it covers both key theories and current challenges in the field. Theories of regulation form a framework for entries to explain why governments intervene in markets in order to regulate economic activities, covering public interest theory, capture theory, rent-seeking theory, institutional theory, and regulatory competition theory. The Encyclopedia further looks at issues connected to globalization such as the benefits and costs of adopting international financial reporting standards, the major factors affecting international accounting practices, and the challenges of managing multinational corporations.Key Features:Entries divided into thematic sections for ease of referenceSummarizes trends of qualitative and quantitative research in international accountingIncludes commentaries on 167 cross-continent jurisdictions regarding the adoption of international financial reporting standardsOutlines the institutions linked to international accounting practices, including the IASB, IFAC, International Monetary Fund, and World Trade OrganisationThis Encyclopedia is an insightful read for accounting scholars, international accounting regulators, and practitioners in accounting, audit firms, and business.