The survival of international differences under IFRS: Towards a research agenda

Accounting and Business Research

Volumn 36, Issue 3, 2006, Pages 233-245

  Nobes, Christopher ^a  

^a UNIVERSITY OF READING   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 33845724697     PISSN: 00014788     EISSN: None     Source Type: Journal    
DOI: 10.1080/00014788.2006.9730023     Document Type: Article

References (69)

1. AAA (1977). Accounting Review, Supplement to Vol. 52.
2. ACCA (1992). The Operation of SSAP 20. London: Association of Chartered Certified Accountants.
3. Alexander, A. and Archer, S. (2000). 'On the myth of Anglo-Saxon financial accounting'. International Journal of Accounting, 35(4): 539-557.
4. Ball, R., Kothari, S.P. and Robin, A. (2000). 'The effect of international institutional factors on properties of accounting earnings'. Journal of Accounting and Economics, 29(1): 1-51.
5. Baydoun, N. and Willett, R. (1995). 'Cultural relevance of Western accounting systems to developing countries'. Abacus (March): 67-92.
6. Brown, P. and Tarca, A. (2005). 'A commentary on issues relating to the enforcement of international financial reporting standards in the EU'. European Accounting Review, 14(1): 181-212.
7. Bushman, R. and Piotroski, J. (2006). 'Financial reporting incentives for conservative accounting'. Journal of Accounting and Economics. Forthcoming.
8. Cairns, D. (1997). 'The future shape of harmonization: a reply'. European Accounting Review, 6(2): 305-48.
9. d'Arcy, A. (2001). 'Accounting classification and the international harmonisation debate - an empirical investigation'. Accounting, Organizations and Society, 26: 327-349.
10. David, R. and Brierley, J.E.C. (1985). Major Legal Systems in the World Today. London: Stevens.
11. DnR (2006). IFRS på Norsk, DnR Forlaget.
12. Doupnik, T.S. and Richter, M. (2004). 'The impact of culture on the interpretation of "in context" probability expressions'. Journal of International Accounting Research, 3(1): 1-20.
13. Doupnik, T.S. and Salter, S.B. (1993). 'An empirical test of a judgemental international classification of financial reporting practices'. Journal of International Business Studies, 24(1): 41-60.
14. Doupnik, T. and Salter, S. (1995). 'External environment, culture, and accounting practice: a preliminary test of a general model of international accounting development'. International Journal of Accounting, 30(3): 189-207.
15. EFRAG (2005). Achieving Consistent Application of IFRS in the EU: A Discussion Paper, Brussels: European Financial Reporting Advisory Group.
16. FEE (1991). European Survey of Published Accounts. London: Routledge.
17. Feige, P. (1997). 'How 'uniform' is financial reporting in Germany? The example of foreign currency translation'. European Accounting Review, 6(1): 109-122.
18. Franks, J. and Meyer, C. (2001). Ownership and Control of German Corporations, London: Centre for Economic Policy Research, discussion paper 2898.
19. Fukuyama, F. (1989). 'The end of history?' The National Interest, 16 (Summer).
20. Gernon, H. and Wallace, R.S.O. (1995). 'International accounting research: a review of its ecology, contending theories and methodology'. Journal of Accounting Literature, 14: 54-106.
21. Gray, S.J. (1988). 'Towards a theory of cultural influence on the development of accounting systems internationally'. Abacus, 24(1): 1-15.
22. Haller, A. (1992). The relationship of financial and tax accounting in Germany: a major reason for accounting disharmony in Europe'. International Journal of Accounting, 27: 310-23.
23. Haller, A. and Eierle, B. (2004). 'The adaptation of German accounting rules to IFRS: A legislative balancing act'. Accounting in Europe, 1: 27-50.
24. Hatfield, H.R. (1911). 'Some variations in accounting practices in England, France, Germany and the US'. Published in Journal of Accounting Research, (2) 1966: 169-82.
25. Healy, P.M. and Wahlen, J.M. (1999). 'A review of the earnings management literature and its implications for standard setting'. Accounting Horizons, 13(4): 365-383.
26. Hope, O.-K. (2003). 'Disclosure practices, enforcement of accounting standards, and analysts' forecast accuracy: An international study'. Journal of Accounting Research, 41 (2): 235-73.
27. IASB (2005). Update, London: International Accounting Standards Board, October.
28. ICAEW (1992). Financial Reporting, London: Institute of Chartered Accountants in Encland and Wales.
29. IFRIC (2005). IFRIC Update, London: International Accounting Standards Board, August: 7.
30. IOSCO (2005). 'Regulators to share information on International Financial Reporting Standards'. Media release from the International Organization of Securities Commissions, 4.10.2005.
31. Jaggi, B. and Low, P.Y. (2000). 'Impact of culture, market forces, and legal system on financial disclosures'. International Journal of Accounting, 35(4): 495-519.
32. Kesti, J. (2005). 'Germany' in European Tax Handbook. Amsterdam: International Bureau of Fiscal Documentation, part A.1.3.4.
33. KPMG (2005). 'IFRSs and the EU endorsement process: a status report', IFRS Briefing, Issue 37 (November); also see Issue 41 (December): 2.
34. Kvaal, E. (2005). Topics in Accounting for Impairment of Fixed Assets. Oslo: BI Norwegian School of Manacement, ch. 3.
35. Lamb, M., Nobes, C.W. and Roberts, A.D. (1998). 'International variations in the connections between tax and financial reporting', Accounting and Business Research (Summer): 173-188.
36. La Porta, R., Lopez-de-Silanes, F., Shleifer, A. and Vishny, R.W. (1997). 'Legal determinants of external finance'. Journal of Finance, 52(3): 1,131-50.
37. La Porta, R., Lopez-de-Silanes, F., Shleifer, A. and Vishny, R.W. (1998). 'Law and finance'. Journal of Political Economy, 106(6): 1113-54.
38. McCreevy, C. (2005). 'Governance and accountability in financial services', speech on 1.2.2005 (Specch/05/64), European Commission, Directorate of Internal Market and Services, p.3.
39. Also see Accountancy Age, 10.11.2005, p.10;
40. and IAS Plus, Deloitte (November) 2005: 17.
41. Mueller, G.G. (1967). International Accounting, Part I, New York: Macmillan.
42. Nair, R.D. and Frank, W.G. (1980). 'The impact of disclosure and measurement practices on international accounting classifications'. Accounting Review (July): 426-450.
43. Nobes, C.W. (1983). 'A judgmental international classification of financial reporting practices'. Journal of Business Finance and Accounting, 10(1): 1-19.
44. Nobes, C.W. (1988). 'The causes of financial reporting differences', ch. 2 in C.W. Nobes and R.H. Parker, Issues in Multinational Accounting. Oxford: Philip Allan.
45. Nobes, C.W. (1998a). 'The future shape of harmonization: some responses'. European Accounting Review, 7(2): 323-30.
46. Nobes, C.W. (1998b). 'Towards a general model of the reasons for international differences in financial reporting'. Abacus, 34(2): 162-187.
47. Nobes, C.W. (2001). Asset Measurement Bases in UK and IASC Standards. London: Association of Chartered Certified Accountants, ch. 4.
48. Nobes, C.W. (2003). On the myth of "Anglo-Saxon" Accounting: A comment'. International Journal of Accounting, 38(1): 95-104.
49. Nobes, C.W. (2004). On accounting classification and the international harmonisation debate'. Accounting, Organizations and Society, 29(2): 189-200.
50. Nobes, C.W. (2005). 'Rules-based standards and the lack of principles in accounting'. Accounting Horizons (March): 25-34.
51. Nobes, C.W. and Mueller, G.G. (1997). 'How uniform is financial reporting in Germany: some replies'. European Accounting Review, 6(1): 123-9.
52. Ordelheide, D. (2001). 'Germany - Group Accounts' in Ordelheide and KPMG, Transnational Accounting, Vol. 2. Oxford: Palgrave.
53. Perera, M.H.B. (1989). 'Towards a framework to analyse the impact of culture on accounting'. International Journal of Accounting, 24: 42-56.
54. PricewaterhouseCoopers (2005). IFRS/UK Illustrative Financial Statements for 2005. London: PricewaterhouseCoopers.
55. Richard, J. (2001). 'France - Group Accounts' in D. Ordelheide and KPMG, Transnational Accounting, Vol. 2. Oxford: Palgrave.
56. Schipper, K. (2003). 'Principles-based accounting standards'. Accounting Horizons, 17(1): 61-72.
57. Schipper, K. (2005). 'The introduction of international accounting standards in Europe: implications for international convergence'. European Accounting Review, 14(1): 101-26.
58. Seidler, L.J. (1967). 'International accounting - the ultimate theory course'. Accounting Review (October): 775-81.
59. Sellhorn, T. and Gornik-Tomaszewski (2005). 'Implications of the 'IAS Regulation' for research into the international differences in accounting systems'. Paper presented at the University of Regensburg, September.
60. Street, D.L. and Bryant, S.M. (2000). 'Disclosure level and compliance with IASs. A comparison of companies with and without US listings and filings'. International Journal of Accounting, 35(3): 305-29.
61. Street, D.L. and Gray, S.J. (2001). Observance of International Accounting Standards: Factors Explaining Non-compliance. London: Association of Chartered Certified Accountants.
62. Tarca, A., Moy, M. and Morris, R.D. (2005). 'An investigation of the relationship between use of international accounting standards and source of company finance in Germany'. Paper presented at the University of Sydney, March 31 (under journal review).
63. Van Hulle, E. (2005). 'From accounting directives to international accounting standards'. Ch. 6.1 in C. Leuz, D. Pfaff and A. Hopwood, The Economics and Politics of Accounting. Oxford: University Press.
64. Weissenberger, B.E., Stahl, A.B. and Vorstius, S. (2004). 'Changing from German GAAP to IFRS or US GAAP: A survey of German companies'. Accounting in Europe, 1: 169-89.
65. Whittington, G. (2005). 'The adoption of international accounting standards in the European Union'. European Accounting Review, 14(1): 127-53.
66. Xiao, J., Weetman, P. and Sun, M. (2004). 'Political influence and co-existence of a uniform accounting system and accounting standards: recent developments in China'. Abacus, 40(2): 193-218.
67. Zeff, S.A. (2002). '"Political" lobbying on proposed standards: a challenae to the IASC'. Accounting Horizons (March): 46-48.
68. Zeff, S.A. (2006). 'Political lobbying on accounting standards - national and international experience'. Ch. 9 in C.W. Nobes and R.H. Parker, Comparative International Accounting. Hemel Hempstead: Prentice Hall.
69. Zysman, J. (1983). Government, Markets and Growth: Financial Systems and the Politics of Industrial Change. Ithaca: Cornell University Press and Oxford: Martin Robertson.