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.
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