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Issue 5(1), October 2010 -- Paper Abstracts

Girard  (p. 9-22)

Cooper (p. 23-32)

Kunz-Osborne (p. 33-41)

Coulmas-Law (p.42-46)

Stasio (p. 47-56)

Albert-Valette-Florence (p.57-63)

Zhang-Rauch (p. 64-70)

Alam-Yasin (p. 71-78)

Mattare-Monahan-Shah (p. 79-94)

Nonis-Hudson-Hunt (p. 95-106)

JOURNAL OF ACCOUNTING AND FINANCE

A Comparative Review and Analysis of the Movement Toward a Global

Accounting Standard

Author(s): Mohamad Sepehri, Robert Houmes

Citation: Mohamad Sepehri, Robert Houmes, (2011) "A Comparative Review and Analysis of the Movement Toward a Global Accounting Standard" Vol. 11, Iss. 3, pp. 53 - 61

Article Type: Research paper

Publisher: North American Business Press

Abstract:

This study provides a comparative discussion of arguments for and against initiatives to implement a universal (or global) accounting system. We consider the potential influence of these initiatives on global markets in terms of their relative relevancy and reliability for providing comparable as well as equivalent financial reporting for decision making by both investors and corporations. The paper provides in depth review and analysis of the major differences between a rule-based and principles-based accounting system including the benefits and drawbacks of a move to a principles-based accounting system.