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• W2007560507 abstract "This study extends prior research on accounting judgment and decision making research by examining the effects of ‘new’ and ‘complex’ accounting standards on judgments of professional accountants. It examines whether there are differences in judgments of professional accountants in Fiji when interpreting and applying selected International Financial Reporting Standards (IFRSs). A significant within-country difference in judgments of professional accountants has serious implications for convergence of accounting standards. The results show that interpretation and application of accounting standards are affected by complexity of the accounting standard and professional accountant's familiarity with the standard. The study also finds strong support for an interactive effect of familiarity with the accounting standards and complexity in accounting standards on judgments of professional accountants. Furthermore, the results show that differences in judgments exist between the Big 4 and non-Big 4 professional accountants when provided with new accounting standards that require complex judgments. The results of this study are of interest to stakeholders at a time when IFRSs are increasingly being adopted throughout the world and standard setters are struggling to promote compliance with those standards." @default.
• W2007560507 created "2016-06-24" @default.
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• W2007560507 date "2010-12-01" @default.
• W2007560507 modified "2023-10-18" @default.
• W2007560507 title "Interpretation and application of “new” and “complex” international financial reporting standards in Fiji: Implications for convergence of accounting standards" @default.
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• W2007560507 doi "https://doi.org/10.1016/j.adiac.2010.08.004" @default.
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