IFRS Bibliography

Financial Reporting Main Page and International Accounting & Management Main Page

AICPA. 2012. IFRS Financial Statements - Best Practices in Presentation and Disclosure 2012/2013. AICPA.

Alali, F. and L. Cao. 2010. International financial reporting standards - credible and reliable? An overview. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 79-86.

Alford, A., J. Jones, R. Leftwich and M. Zmijewski. 1993. The relative informativeness of accounting disclosures in different countries. Journal of Accounting Research (Studies on International Accounting): 183-223. (JSTOR link).

Ali, A. and L. Hwang. 2000. Country-specific factors related to financial reporting and the value relevance of accounting data. Journal of Accounting Research (Spring): 1-21. (JSTOR link).

Ankarath, N., K. J. Mehta, T. P. Ghosh and Y. A. Alkafaji. 2010. Understanding IFRS Fundamentals: International Financial Reporting Standards. Wiley.

Arnold, P. J. 2012. The political economy of financial harmonization: The East Asian financial crisis and the rise of international accounting standards. Accounting, Organizations and Society 37(6): 361-381.

Arnold, S. 2009. IFRS risk planning and controls execution. Journal of Accountancy (September): 34-37.

Ashbaugh, H. and M. Pincus. 2001. Domestic accounting standards, international accounting standards, and the predictability of earnings. Journal of Accounting Research (December): 417-434. (JSTOR link).

Baker, C. R. 2008. The inevitable move to IFRS? The CPA Journal (December): 6-9.

Baker, R. 2011. The curious change in leadership at the IASB. The CPA Journal (November): 6 and 8.

Ball, I. 2009. Serving the public interest: How the IFAC fulfills its mission in a globalized economy. Cost Management (January/February): 34-39.

Barrett, M. E. 1976. Financial reporting practices: Disclosure and comprehensiveness in an international setting. Journal of Accounting Research (Spring): 10-26. (JSTOR link).

Barth, M. E., W. R. Landsman, M. Lang and C. Williams. 2012. Are IFRS-based and US GAAP-based accounting amounts comparable? Journal of Accounting and Economics (August): 68-93.

Bentwood, S. and P. Lee. 2012. Benchmark management during Australia's transition to international accounting standards. Abacus 48(1): 59-85.

Beresford, D. 1990. Internationalization of accounting standards. Accounting Horizons (March): 99-107.

Biondi, Y., R. J. Bloomfield, J. C. Glover, K. Jamal, J. A. Ohlson, S. H. Penman, E. Tsujiyama and T. J. Wilks. 2011. A perspective on the joint IASB/FASB exposure draft on accounting for leases. Accounting Horizons (December): 861-871.

Black, E. L. 2012. IFRS convergence and adoption: Challenges and opportunities. Journal of International Accounting Research 11(1): 1-3.

Bolt-Lee, C. and L. M. Smith. 2009. Highlights of IFRS research. Journal of Accountancy (November): 48-53.

Bonnier, C., F. Demerens, C. Hossfeld and A. Le Manh. 2013. A French experience of an IFRS transition. Issues In Accounting Education (May): 221-234.

Botzem, S. and S. Quack. 2009. (No) Limits to Anglo-American accounting? Reconstructing the history of the International Accounting Standards Committee: A review article. Accounting, Organizations and Society 34(8): 988-998.

Bova, F. and R. Pereira. 2012. The determinants and consequences of heterogeneous IFRS compliance levels following mandatory IFRS adoption: Evidence from a developing country. Journal of International Accounting Research 11(1): 83-111.

Bradshaw, M., C. Callahan, J. Ciesielski, E. A. Gordon, et al. 2010. Response to the SEC's proposed rule-roadmap for the potential use of financial statements prepared in accordance with international financial reporting standards (IFRS) by U.S. issuers. Accounting Horizons (March): 117-128.

Carmona, S. and M. Trombetta. 2010. The IASB and FASB convergence process and the need for ‘concept-based’ accounting teaching. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 1-5.

Carpenter, B. W. and D. P. Mahoney. 2008. Closing the 'GAAP gap'. The CPA Journal (December): 28-34.

Carpenter, B. W. and D. P. Mahoney. 2011. The convergence project: The matter of financial statement presentation. The CPA Journal (September): 14-21.

Carvalho, L. N. and B. M. Salotti. 2013. Adoption of IFRS in Brazil and the consequences to accounting education. Issues In Accounting Education (May): 235-242.

Catty, J. P. 2010. Wiley Guide to Fair Value Under IFRS. Wiley.

Chan, A. L., A W. Hsu and E. Lee. 2013. Does mandatory IFRS adoption affect the credit ratings of foreign firms cross-listed in the U.S.? Accounting Horizons (September): 491-510.

Charron, K. and T. Moores. 2011. The road to convergence: Business combinations under IFRS and GAAP. Strategic Finance (February): 46-51.

Cheng, C. S. A. 2012. Discussion of Voluntary IFRS adoption, analyst coverage, and information quality: International evidence. Journal of International Accounting Research 11(1): 77-82.

Cherubini, J., K. Rich, H. Zhu and A. Michenzi. 2011. IFRS in the general business curriculum: Why should we care? The CPA Journal (February): 13-15.

Chludek, A. K. 2011. Perceived versus actual cash flow implications of deferred taxes - An analysis of value relevance and reversal under IFRS. Journal of International Accounting Research 10(1): 1-25.

Christensen, H. B. 2012. Why do firms rarely adopt IFRS voluntarily? Academics find significant benefits and the costs appear to be low. Review of Accounting Studies 17(3): 518-562.

Chua, Y. L., C. S. Cheong and G. Gould. 2012. The impact of mandatory IFRS adoption on accounting quality: Evidence from Australia. Journal of International Accounting Research 11(1): 119-146.

Churyk, N. T., A. Reinstein and G. M. Gross. 2010. Raleigh building products: A teaching case that highlights the differences between IFRS and US GAAP. Journal of Accounting Education 28(2): 128-137.

Coetzee, S. A. and A. Schmulian. 2012. A critical analysis of the pedagogical approach employed in an introductory course to IFRS. Issues In Accounting Education (February): 83-100.

Coetzee, S. A. and A. Schmulian. 2013. The effect of IFRS adoption on financial reporting pedagogy in South Africa. Issues In Accounting Education (May): 243-251.

Collett, P. H., J. M. Godfrey and S. L. Hrasky. 2001. International harmonization: Cautions from the Australian experience. Accounting Horizons (June): 171-182.

Colson, R. H., R. Bloomfield, T. E. Christensen, K. Jamal, et al. 2010. Response to the Financial Accounting Standards Board's and the International Accounting Standards Board's joint discussion paper entitled preliminary views on revenue recognition in contracts with customers: American Accounting Association's Financial Accounting Standards Committee (AAA FASC). Accounting Horizons (December): 689-702.

Conover, T. L. and F. Niswander. 2011. U.S. and International Accounting: Understanding the Differences. AICPA.

Cormier, D., S. Demaria, P. Lapointe-Antunes and R. Teller. 2009. First-time adoption of IFRS, managerial incentives, and value-relevance: Some French evidence. Journal of International Accounting Research 8(2): 1-22.

Covring, V. M., M. L. Defond and M. Hung. 2007. Home bias, foreign mutual fund holdings, and the voluntary adoption of international standards. Journal of Accounting Research (March): 41-70. (JSTOR link).

Daske, H. and G. Gebhardt. 2006. International financial reporting standards and experts' perceptions of disclosure quality. Abacus 42(3-4): 461-498.

Dean, G. 2007. Editorial: IFRSS enter a fair value, exit price world? Abacus 43(2): i-iv.

Dean, G. and F. Clarke. 2004.  Principles vs rules: True and fair view and IFRSS. Abacus 40(2): i-iv.

Deane, J. T. and S. H. Heilman. 2009. Using IFRS to drive business development. Journal of Accountancy (February): 30-34.

DeFelice, A. 2010. Technology considerations for converting to IFRS. Journal of Accountancy (April): 26-29.

DeFelice, A. and M. G. Lamoreaux. 2010. The SEC's IFRS work plan. Journal of Accountancy (April): 22-26.

DeFond, M., X. Hu, M. Hung and S. Li. 2011. The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability. Journal of Accounting and Economics (April): 240-258.

Derstine, R. P. and W. G. Bremser. 2010. The journey toward IFRS in the United States. The CPA Journal (July): 6-9.

Djatej, A., G. Gao, R. H. S. Sarikas and D. L. Senteney. 2009. An investigation of the comparative impact of degree of implementation of IFRS upon the public and private information quality of East and West European firms. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 208-215.

Dzinkowski, R. 2011. A vital role. Strategic Finance (May): 38-42. (Leslie Seidman, chairman of the FASB on conflicts between IFRS and local standards).

Dorata, N. T. and I. M. Badawi. 2008. International convergence: The case of accounting for business combinations. The CPA Journal (April): 36-38.

Dulitz, L. 2009. IFRS: A preparer's point of view. Journal of Accountancy (April): 46-50.

Dye, R. A. and S. Sunder. 2001. Why not allow FASB and IASB standards to compete in the U.S.? Accounting Horizons (September): 257-271.

Dzinkowski R. 2007. Convergence or conversion? Let's be clear. Strategic Finance (December): 33-35. (Related to global accounting standards).

Dzinkowski, R. 2007. Saying goodbye to U.S. GAAP. Strategic Finance (June): 46-49.

Dzinkowski, R. 2008. IFRS for all. Strategic Finance (April): 30-33.

Dzinkowski, R. 2008. IFRS in America - When? Strategic Finance (September): 40-43.

Dzinkowski, R. 2009. What's ahead for global standards? An interview with Sir David Tweedie, Chairman of the International Accounting Standards Board. Strategic Finance (November): 42-45.

Dzinkowski, R. 2010. Let's have a single set of standards: An interview with Sir David Tweedie, Chairman of the International Accounting Standards Board. Strategic Finance (October): 56-59.

Dzinkowski, R. 2011. Changing of the guard: Interview with Hans Hoogervorst, Chairman of the International Accounting Standards Board. Strategic Finance (October): 44-47.

Eierie, B., J. K. Beckman and K. Eisenrieder. 2007. Financial reporting challenges in a global reporting environment - The case of SAP. Issues In Accounting Education (November): 735-748.

Elias, N. 2012. Discussion of The impact of mandatory IFRS adoption on accounting quality: Evidence from Australia. Journal of International Accounting Research 11(1): 147-154.

Epstein, B. J. 2009. The economic effects of IFRS adoption. The CPA Journal (March): 26-31.

Epstein, B. J. and E. K. Jermakowicz. 2011. Accounting policy options in IFRS: Weighing the choices upon first-time adoption. The CPA Journal (August): 44-49.

Ernst & Young. 2012. US GAAP versus IFRS. Ernst & Young. (Link).

Fitzpatrick, M. and F. Frank. 2009. IFRS for SMEs: The next standard for U.S. private companies? Journal of Accountancy (December): 50-55.

Fleming, D. M., S. L. Gill and S. Gillan. 2011. Accounting for income taxes: A misfit in the convergence of standards? Strategic Finance (May): 49-53.

Flesher, D. L. and A. D. Sharp. 2011. Mary Elizabeth Murphy's contributions to the development of international accounting. The CPA Journal (March): 6-9.

Fulbier, R. U., J. Hitz and T. Sellhorn. 2009. Relevance of academic research and researchers' role in the IASB's financial reporting standard setting. Abacus 45(4): 455-492.

Ganon, D. J. 2010. Achieving a single global standard. The CPA Journal (August): 11-12.

Gill, L. M. and C. Rosen. 2007. IFRS: Coming to America. Journal of Accountancy (June): 70-73.

Goeltz, R. K. 1991. International accounting harmonization: The impossible (and unnecessary?) dream. Accounting Horizons (March): 85-88.

Gornik-Tomaszewski and E. K. Jermakowicz. 2010. Adopting IFRS. The CPA Journal (March): 12-18.

Gray, S. J. 1988. Towards a theory of cultural influence on the development of accounting systems internationally. Abacus 24(1): 1-15.

Gray, S. J. and L. H. Radebaugh. 1984. International segment disclosures by U.S. and U.K. multinational enterprises: A descriptive study. Journal of Accounting Research (Spring): 351-360. (JSTOR link).

Guerreiro, M. S., L. L. Rodrigues and R. Craig. 2012. Voluntary adoption of international financial reporting standards by large unlisted companies in Portugal - Institutional logics and strategic responses. Accounting, Organizations and Society 37(7): 482-499.

Gupta, P., C. Linthicum and T. G. Noland. 2007. The road to IFRS. Strategic Finance (September): 29-33. (Will U.S. companies be able to report under international financial reporting standards).

Hail, L., C. Leuz and P. Wysocki. 2010. Global accounting convergence and the potential adoption of IFRS by the U.S. (Part I): Conceptual underpinnings and economic analysis. Accounting Horizons (September): 355-394.

Hail, L., C. Leuz and P. Wysocki. 2010. Global accounting convergence and the potential adoption of IFRS by the U.S. (Part II): Political factors and future scenarios for U.S. accounting standards. Accounting Horizons (December): 567-588.

Haller, A., J. Ernstberger and M. Froschhammer. 2009. Implications of the mandatory transition from national GAAP to IFRS - Empirical evidence from Germany. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 226-236.

Hansen, T. B. 2011. Lobbying of the IASB: An empirical investigation. Journal of International Accounting Research 10(2): 57-75.

Hartwell, C. L. 2012. The potential implications of revised IAS 19: Are changes to pension accounting coming to U.S. GAAP? The CPA Journal (September): 30-35.

Haverty, J. L. 2006. Are IFRS and U.S. GAAP converging? Some evidence from People’s Republic of China companies listed on the New York Stock Exchange. Journal of International Accounting, Auditing & Taxation 15: 48-71.

Haverty, J. L. 2007. China Eastern Airlines: People's Republic of China accounting standards, international financial reporting standards, or U.S. generally accepted accounting principles? Issues In Accounting Education (November): 685-708.

Hegarty, J. 1997. Accounting for the global economy: Is national regulation doomed to disappear? Accounting Horizons (December): 75-90.

Hellman, N. 2011. Soft adoption and reporting incentives: A study of the impact of IFRS on financial statements in Sweden. Journal of International Accounting Research 10(1): 61-83.

Henry, E. 2009. The European-U.S. "GAAP Gap": IFRS to U.S. GAAP form 20-F reconciliations. Accounting Horizons (June): 121-150.

Henry, E., S. W. Lin and Y. Yang. 2007. Weak signal: Evidence of IFRS and U.S. GAAP convergence from Nokia's 20-F reconciliations. Issues In Accounting Education (November): 709-720.

Hilton, S. R. and N. Johnstone. 2013. The IFRS transition and accounting education: A Canadian perspective post-transition. Issues In Accounting Education (May): 253-261.

Hoogervost, H. 2012. The IASB's convergence program, the prospects for global standards, and the challenges for emerging economies. The CPA Journal (March): 6-9.

Hoogervorst, H. 2012. The imprecise nature of accounting: Questions on measurement, standards setting and the IASB's course for the future. The CPA Journal (August): 11-13.

Hope, O., J. Jin and T. Kang. 2006. Empirical evidence on jurisdictions that adopt IFRS. Journal of International Accounting Research 5(2): 1-20.

Hopkins, P. E., C. A Botosan, M. T Bradshaw, C. M Callahan, et al. 2008. Response to the SEC Release, "Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards without Reconciliation to U.S. GAAP File No. S7-13-07". Accounting Horizons (June): 223-240.

Horstmann, C. A. 2005. Playing a leadership role in international convergence. Journal of Accountancy (October): 98-100.

Horton, J. and G. Serafeim. 2010. Market reaction to and valuation of IFRS reconciliation adjustments: First evidence from the UK. Review of Accounting Studies 15(4): 725-751.

Horton, J., G. Serafeim and I. Serafeim. 2013. Does mandatory IFRS adoption improve the information environment? Contemporary Accounting Research 30(1): 388-423.

Houqe, M. N., R. M. Monem and T. van Zijl. 2012. Government quality, auditor choice and adoption of IFRS: A cross country analysis. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 307-316.

Hughes, S. B. and J. F. Sander. 2007. A U.S. manager's guide to differences between IFRS and U.S. GAAP. Management Accounting Quarterly (Summer): 1-8 .

Hung, M. 2000. Accounting standards and value relevance of financial statements: An international analysis. Journal of Accounting and Economics (December): 401-420.

Hung, M. and K. R. Subramanyam. 2007. Financial statement effects of adopting international accounting standards: The case of Germany. Review of Accounting Studies 12(4): 623-657.

Jaafar, A. and S. McLeay. 2007. Country effects and sector effects on the harmonization of accounting policy choice. Abacus 43(2): 156-189.

Jackling, B. 2013. Introduction to the special section on IFRS: Implications for accounting education. Issues In Accounting Education (May): 207-208.

Jackling, B. 2013. Global adoption of international financial reporting standards: Implications for accounting education. Issues In Accounting Education (May): 209-220.

Jackling, B., P. A. de Lange and R. Natoli. 2013. Transitioning to IFRS in Australian classrooms: Impact on teaching approaches. Issues In Accounting Education (May): 263-275.

Jamal, K., R. Bloomfield, T. E. Christensen, R. H. Colson, et al. 2010. A research-based perspective on the SEC's proposed rule-roadmap for the potential use of financial statements prepared in accordance with international financial reporting standards (IFRS) by U.S. issuers. Accounting Horizons (March): 139-147.

Jamal, K. G., J. Benston, D. R. Carmichael, T. E. Christensen, R. H. Colson, S. R. Moehrle, S. Rajgopal, T. L. Stober, S. Sunder and R. L. Watts. 2008. A perspective on the SEC's proposal to accept financial statements prepared in accordance with international financial reporting standards (IFRS) without reconciliation to U.S. GAAP. Accounting Horizons (June): 241-248.

Jermakowicz, E. K. and S. Gornik-Tomaszewski. 2006. IFRS and you. Strategic Finance (March): 42-48. (Converging international financial reporting standards with GAAP).

Johnson, A. 2010. The IFRS theme park. The CPA Journal (December): 54-59.  (A four themes approach to learning IFRS. More similar than different, the balance sheet reigns, what goes down can come up, and disclosure).

Jones, R. C. 2010. IFRS adoption: Some general issues to remember. The CPA Journal (July): 36-38.

Journal of Accountancy. 2008. International financial reporting standards (IFRS): An AICPA backgrounder. Journal of Accountancy (September): A1-A11.

Kang, T. 2012. Discussion of The cross-country comparability of IFRS earnings and book values: Evidence from France and Germany. Journal of International Accounting Research 11(1): 185-190.

Kang, T., G. V. Krishnan, M. C. Wolfe and H. S. Yi. 2012. The impact of eliminating the 20-F reconciliation requirement for IFRS filers on earnings persistence and information uncertainty. Accounting Horizons (December): 741-765.

Kaya, D. and J. A. Pillhofer. 2013. Potential adoption of IFRS by the United States: A critical view. Accounting Horizons (June): 271-300.

Kenny, S. Y. and R. K. Larson. 2009. Interpreting IFRS. Journal of Accountancy (October): 60-65.

Kim, J. and H. Shi. 2012. IFRS reporting, firm-specific information flows, and institutional environments: International evidence. Review of Accounting Studies 17(3): 474-517.

Kim J. and H. Shi. 2012. Voluntary IFRS adoption, analyst coverage, and information quality: International evidence. Journal of International Accounting Research 11(1): 45-76.

Kim, J., J. S. L. Tsui and C. H. Yi. 2011. The voluntary adoption of International Financial Reporting Standards and loan contracting around the world. Review of Accounting Studies 16(4): 779-811.

Kim, Y., H. Li and S. Li. 2012.  Does eliminating the Form 20-F reconciliation from IFRS to U.S. GAAP have capital market consequences? Journal of Accounting and Economics (February-April): 249-270.

Klimek, J. L. and J. L. Koehn. 2011. Transitioning to IFRS: Planning considerations. The CPA Journal (May): 10-14.

KPMG. 2012. IFRS Compared to US GAAP: An Overview. KPMG. (Link).

Krishnan, S. and P. Lin. 2012. Inventory valuation under IFRS and GAAP. Strategic Finance (March): 50-58.

Krom, C. L. 2009. Preparing for IFRS: Great online information sources. The CPA Journal (April): 9-10.

Lamoreaux, M. G. 2010. Countdown to convergence: Track the overhaul of U.S. GAAP and IFRS over the next 15 months. Journal of Accountancy (March): 24-30.

Lamoreaux, M. G. 2011. Beyond convergence: SEC staff floats compromise on transition to IFRS. Journal of Accountancy (August): 46-51.

Lamoreaux, M. G. 2011. New IASB leader embraces challenges. Journal of Accountancy (September): 30-33.

Lamoreaux, M. G. and K. Nilsen. 2010. Convergence milestone: Revenue recognition among proposals released as FASB, IASB commit to new timeline. Journal of Accountancy (August): 26-32.

Landsman, W. R., E. L. Maydew and J. R. Thornock. 2012.  The information content of annual earnings announcements and mandatory adoption of IFRS. Journal of Accounting and Economics (February-April): 34-54.

Langmead, J. M. and J. Soroosh. 2009. International financial reporting standards: The road ahead. The CPA Journal (March): 16-24.

Langmead, J. M. and J. Soroosh. 2009. Planning ahead for IFRS 1. The CPA Journal (October): 24-29.

Langmead, J. M. and J. Sorrosh. 2010. Mapping the road to IFRS: A survey of CPAs in public practice. The CPA Journal (August): 30-35.

Langmead, J. M., G. Phillips-Wren, J. Soroosh, H. Zhu, K. A. Kelly Jr. and K. S. Thomas. 2011. How to adopt IFRS in five steps. Strategic Finance (September): 52-59.

Larson, R. K., P. J. Herz and S. Y. Kenny. 2011. Academics and the development of IFRS: An invitation to participate. Journal of International Accounting Research 10(2): 97-103.

Leuz, C. 2003. IAS versus U.S. GAAP: Information asymmetry-based evidence from Germany's new market. Journal of Accounting Research (June): 445-472. (JSTOR link).

Liao, Q., T. Sellhorn and H. A. Skaife. 2012. The cross-country comparability of IFRS earnings and book values: Evidence from France and Germany. Journal of International Accounting Research 11(1): 155-184.

Lin, S. 2012. Discussion of The determinants and consequences of heterogeneous IFRS compliance levels following mandatory IFRS adoption: Evidence from a developing country. Journal of International Accounting Research 11(1): 113-118.

Lindberg, D. L. and D. L. Seifert. 2010. A new paradigm of reporting: The basics of international financial reporting standards. The CPA Journal (January): 36-39.

Lindberg, D. L. and D. L. Seifert. 2011. A comparison of U.S. auditing standards with international standards on auditing. The CPA Journal (April): 16-21.

Lively, H. M. and N. J. Mastracchio Jr. 2012. Multiple financial accounting standards intensify the dilemma of what to teach: Stalled convergence presents challenges for educators. The CPA Journal (October): 62-65.

Liu, Q. and K. Hiltebeitel. 2010. IFRS adoption in the U.S.: Why the postponement? The CPA Journal (November): 26-30.

Love, V. J. and J. H. Eickemeyer. 2009. IFRS and accountants' liability. The CPA Journal (April): 54-59.

Maines, L. A., E. Bartov, A. L. Beatty, C. A. Botosan, P. M. Fairfield, D. E. Hirst, T. E. Iannoconi, R. Mallett, M. Venkatachalam  and L. Vincent. 2004. AAA Financial Accounting Standards Committee: Commentary on the IASB's exposure draft on business combinations. Accounting Horizons (March): 55-64.

Maines, L. A., E. Bartov, A. L. Beatty, C. A. Botosan, P. M. Fairfield, D. E. Hirst, T. E. Iannoconi, R. Mallett, M. Venkatachalam  and L. Vincent. 2004. AAA Financial Accounting Standards Committee: Evaluation of the IASB's proposed accounting and disclosure requirements for share-based payment. Accounting Horizons (March): 65-76.

Major, E. and A. Marques. 2009. IFRS introduction, corporate governance and firm performance: Evidence from Portugal. Journal of Applied Management Accounting Research (Summer): 55-70.

Markelevich, A., L. Shaw and H. Weihs. 2011. Conversion from national to international financial reporting standards: The case of Israel. The CPA Journal (March): 26-29.

McAnally, M. L., S. T. McGuire and C. D. Weaver. 2010. Assessing the financial reporting consequences of conversion to IFRS: The case of equity-based compensation. Accounting Horizons (December): 589-621.

McConnell, P. 2011. International adoption issues: A view from the IASB. The CPA Journal (December): 6, 8-10.

McEnroe, J. and M. Sullivan. 2011. Are auditors of public companies prepared for the transition to IFRS? The CPA Journal (March): 30-36.

Mintz, S. M. 2009. Proposed changes in revenue recognition under U.S. GAAP and IFRS. The CPA Journal (December): 34-39.

Mintz, S. M. 2011. Ethics, professional judgment, and principles-based decision making under IFRS. The CPA Journal (January): 68-72.

Moehrle, S., T. Stober, K. Jamal, R. Bloomfield, et al. 2010. Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's joint discussion paper entitled preliminary views on financial statement presentation. Accounting Horizons (March): 149-158.

Murphy, T., V. O'Connell and C. Ó h Ógartaigh. 2013. Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the "living law" of accounting. Accounting, Organizations and Society 38(1): 72-91.

Nie, P., A. B. Collins and S. Wang. 2013. China's progress with IFRS convergence: Interviews with Chinese professors. Issues In Accounting Education (May): 277-290.

Nobes, C. 1998. Towards a general model of the reasons for international differences in financial reporting. Abacus 34(2): 162-187.

Nobes, C. 2002. An analysis of the international development of the equity method. Abacus 38(1): 16-45.

Nobes, C. 2004. On accounting classification and the international harmonisation debate. Accounting, Organizations and Society 29(2): 189-200.

Nobes, C. 2011. IFRS practices and the persistence of accounting system classification. Abacus 47(3): 267-283.

Nodar, A. L. 1986. Coca-Cola writes an accounting procedures manual. Management Accounting (October): 52-53. (Related to their multinational accounting offices reporting in a standard way).

Paananen, M. and H. Lin. 2009. The development of accounting quality of IAS and IFRS over time: The case of Germany. Journal of International Accounting Research 8(1): 31-55.

Packer, P. 2013. What have IASB and FASB convergence efforts achieved? Journal of Accountancy (February): 50-54, 56, 58-59.

PWC. 2012. IFRS and US GAAP: Similarities and Differences. PWC. (Link).

Peasnell, K., G. Dean and G. Gebhardt. 2009. Reflections on the revision of the IASB framework by EAA academics. Abacus 45(4): 518-527.

Perumpral, S. E., M. Evans, S. Agarwal and F. Amenkhienan. 2009. The evolution of Indian accounting standards: Its history and current status with regard to International Financial Reporting Standards. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 106-111.

Pope, P. F. and M. Walker. 1999. International differences in the timeliness, conservatism, and classification of earnings. Journal of Accounting Research (Studies on Credible Financial Reporting): 53-87. (JSTOR link).

Pounder, B. 2010. A common framework for accounting standards. Strategic Finance (November): 20-22.

Pounder, B. 2011. One problem, three fixes. Strategic Finance (January): 18-22. (The "Repo 105" controversy).

Pounder, B. 2012. Changes are coming: It's time to pay close attention to a new revenue accounting standard proposed by the FASB and the IASB. Strategic Finance (March): 37-41.

Quagli, A. and P. Paoloni. 2012. How is the IFRS for SME accepted in the European context? An analysis of the homogeneity among European countries, users and preparers in the European commission questionnaire. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 147-156.

Rahr, K., K. E. Karim and R. W. Rutledge. 2010. Transitioning to IFRS. The CPA Journal (March): 6-8.

Ramanna, K. 2012. The question of IFRS adoption: A very lone engagement. The CPA Journal (April): 11.

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