Chand, Parmod; Cummings, Lorne; Patel, Chris - In: European Accounting Review 21 (2012) 1, pp. 153-182
Countries adopting International Financial Reporting Standards (IFRS) need to educate and train their professional accountants so that they are able to interpret and apply IFRS in a consistent manner. This study examines the effect of national culture and education on the judgments of Australian...