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Christopher William Nobes

52 works· latest 2018· 8 institutionscluster: provisionalORCID 0000-0003-4429-8163

Works

52 shown

Impaired translations: IFRS from English and annual reports into English

Accounting Auditing & Accountability Journal·2018·2 authors·Open access

34citations

Have Canada, Japan and Switzerland Adopted IFRS?

Australian Accounting Review·2016·2 authors·Open access

47citations

The qualitative characteristics of financial information, and managers’ accounting decisions: evidence from IFRS policy changes

Accounting and Business Research·2015·2 authors·Open access

106citations

IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value? Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU?

Accounting in Europe·2015·1 author

28citations

Accounting for capital: the evolution of an idea

Accounting and Business Research·2015·1 author

28citations

The Influence of Country, Industry, and Topic Factors on IFRS Policy Choice

Abacus·2014·2 authors

73citations

International Classification of Financial Reporting

Routledge eBooks·2014·1 author·book

157citations

The development of national and transnational regulation on the scope of consolidation

Accounting Auditing & Accountability Journal·2014·1 author

25citations

How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data

Accounting Organizations and Society·2013·2 authors·Open access

69citations

Firm Size and National Profiles of IFRS Policy Choice

Australian Accounting Review·2013·2 authors

44citations

The continued survival of international differences under IFRS

Accounting and Business Research·2013·1 author

220citations

On the Definitions of Income and Revenue in IFRS

Accounting in Europe·2012·1 author

25citations

IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice

European Accounting Review·2011·2 authors·Open access

218citations

IFRS Practices and the Persistence of Accounting System Classification

Abacus·2011·1 author·Open access

199citations

On Researching into the Use of IFRS by Private Entities in Europe

Accounting in Europe·2010·1 author

65citations

Commentary: Has Australia (or Any Other Jurisdiction) ‘Adopted’ IFRS? 1

Australian Accounting Review·2010·2 authors·editorial

84citations

The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK

Accounting in Europe·2010·3 authors

63citations

International differences in IFRS policy choice: A research note

Accounting and Business Research·2010·2 authors

294citations

International Differences in IFRS Policy Choice

SSRN Electronic Journal·2009·2 authors·preprint·Open access

34citations

Observations on measuring the differences between domestic accounting standards and IAS

Journal of Accounting and Public Policy·2009·1 author

42citations

Auditors' Affirmations of Compliance with IFRS around the World: An Exploratory Study*

Accounting Perspectives·2008·2 authors

41citations

Accounting Classification in the IFRS Era

Australian Accounting Review·2008·1 author

134citations

Revenue Recognition and EU Endorsement of IFRS

Accounting in Europe·2006·1 author

26citations

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

Accounting and Business Research·2006·1 author

419citations

Modelling the links between tax and financial reporting: A longitudinal examination of norway over 30 years up to IFRS adoption

European Accounting Review·2006·2 authors

65citations

Rules-Based Standards and the Lack of Principles in Accounting

Accounting Horizons·2005·1 author

149citations

Financial Accounting: An International Introduction

·2004·2 authors

74citations

On accounting classification and the international harmonisation debate

Accounting Organizations and Society·2003·1 author

50citations

On the myth of “Anglo-Saxon” financial accounting: a comment

The International Journal of Accounting·2003·1 author

45citations

An Analysis of the International Development of the Equity Method

Abacus·2002·1 author·Open access

40citations

The true and fair view requirement in recent national implementations

Accounting and Business Research·2001·2 authors

77citations

GAAP 2001 : a survey of national accounting rules benchmarked against international accounting standards

·2001·1 author·book

136citations

Towards a General Model of the Reasons for International Differences in Financial Reporting

Abacus·1998·1 author

644citations

Harmonization relating to auditor independence: the Eighth Directive, the UK and Germany

European Accounting Review·1998·2 authors

34citations

The future shape of harmonization: some responses

European Accounting Review·1998·1 author

28citations

International Variations in the Connections Between Tax and Financial Reporting

Accounting and Business Research·1998·3 authors

143citations

The Economics of Taxation: Principles, Policy, and Practice

·1996·2 authors·book

95citations

Some mysteries relating to the prudence principle in the Fourth Directive and in German and British law

European Accounting Review·1996·2 authors

44citations

European Rule-making in Accounting: The Seventh Directive as a Case Study

Accounting and Business Research·1994·2 authors

29citations

A European introduction to financial accounting

·1994·2 authors·book

42citations

An international view of true and fair accounting

International Thomson Business Press eBooks·1994·2 authors·book

31citations

The True and Fair View Requirement: Impact on and of the Fourth Directive

Accounting and Business Research·1993·1 author

113citations

A Political History of Goodwill in the U.K.: An Illustration of Cyclical Standard Setting

Abacus·1992·1 author

47citations

True and Fair': UK Auditors' View

Accounting and Business Research·1991·2 authors

40citations

Cycles in UK Standard Setting

Accounting and Business Research·1991·1 author

33citations

‘True and Fair’: A Survey of Uk Financial Directors

Journal of Business Finance &amp Accounting·1991·2 authors

50citations

Compliance by US corporations with IASC standards

The British Accounting Review·1990·1 author

33citations

Issues in multinational accounting

Andalas University Repository (Andalas University)·1988·2 authors

34citations

Accounting and Financial Reporting in Japan

OpenGrey (Institut de l'Information Scientifique et Technique)·1987·1 author

29citations

A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES

Journal of Business Finance &amp Accounting·1983·1 author

354citations

Comparative International Accounting

·1981·2 authors

672citations

An Empirical Analysis of International Accounting Principles: A Comment

Journal of Accounting Research·1981·1 author

52citations