TeachingIFRS.com - Selected IFRS Articles

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Journal of International Accounting Research: http://aaajournals.org/loi/jiar
The International Journal of Accounting: http://www.sciencedirect.com/science/journal/00207063
European Accounting Review: http://www.tandfonline.com/toc/rear20/current

Christopher P. Agoglia, Timothy S. Doupnik, and George T. Tsakumis: Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions, The Accounting Review, May 2011, Vol. 86, No. 3
Christopher Armstrong, Mary Barth et al: Market Reaction to the Adoption of IFRS in Europe, The Accounting Review, Volume 85, Issue 1, 2010
Wendy J. Bailey and Kimberly M. Sawers: In GAAP We Trust: Examining How Trust Influences Nonprofessional Investor Decisions Under Rules-Based and Principles-Based Standards, Behavioral Research in Accounting: Spring, Vol. 24, No. 1
Robert Bloom and William J. Cenker: The Death of LIFO?, Journal of Accountancy, Jan 2009
L. Nelson Carvalho and Bruno M. Salotti: Adoption of IFRS in Brazil and the Consequences to Accounting Education, Issues in Accounting Education, May 2013, Vol. 28, No. 2
Ann Ling-Ching Chan, Audrey Wen-hsin Hsu and Edward Lee: Does Mandatory IFRS Adoption Affect the Credit Ratings of Foreign Firms Cross-Listed in the U.S.? Accounting Horizons, September 2013, Vol. 27, No. 3
Chen Chen, Danqing Young and Zili Zhuang: Externalities of Mandatory IFRS Adoption: Evidence from Cross-Border Spillover Effects of Financial Information on Investment Efficiency, The Accounting Review, May 2013, Vol. 88, No. 3
Long Chen, Jeff Ng and Albert Tsang: The Effect of Mandatory IFRS Adoption on International Cross-Listings, The Accounting Review, July 2015, Vol. 90, No. 4
Tai-Yuan Chen, Chen-Lung Chin, Shiheng Wang and Wei-Ren Yao: The Effects of Financial Reporting on Bank Loan Contracting in Global Markets: Evidence from Mandatory IFRS Adoption, Journal of International Accounting Research, Sep 2015, Vol. 14, No. 2
Stephen Coetzee and Astrid Schmulian: A Critical Analysis of the Pedagogical Approach Employed in an Introductory Course to IFRS, Issues in Accounting Education, Volume 27, Issue 1, 2012
Mark L. DeFond, Mingyi Hung, Siqi Li and Yinghua Li: Does Mandatory IFRS Adoption Affect Crash Risk? The Accounting Review, January 2015, Vol. 90, No. 1
Emmanuel T. De George, Colin B. Ferguson and Nasser A. Spear: How much does IFRS Cost? IFRS Adoption and Audit Fees, The Accounting Review, March 2013, Vol. 88, No. 2
Dain C. Donelson, John M. McInnis, and Richard D. Mergenthaler: Rules-Based Accounting Standards and Litigation, The Accounting Review, July 2012, Vol. 87, No. 4
Mark E. Evans, Richard W. Houston, Michael F. Peters and Jamie H. Pratt: Reporting Regulatory Environments and Earnings Management: U.S. and Non-U.S. Firms Using U.S. GAAP or IFRS, The Accounting Review, September 2015, Vol. 90, No. 5
Annita Florou and Peter F. Pope: Mandatory IFRS Adoption and institutional investment Decisions, The Accounting Review, Nov. 2012, Vol. 87, No. 6
Mahendra R. Gujarathi and Ari Yezegel: Spectacular Airlines, Inc.: Implications of the Transition to IFRS in the Context of Cross-Border Acquisitions, Issues in Accounting Education, February 2014, Vol. 29, No. 1
Luzi Hail, Christian Leuz and Peter Wysocki: Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis, Accounting Horizons, Volume 24, Issue 3, 2010
Luzi Hail, Christian Leuz and Peter Wysocki: Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II): Political Factors and Future Scenarios for U.S. Accounting Standards, Accounting Horizons, Volume 24, Issue 4, 2010
Hyun A. Hong, Mingyi Hung and Gerald J. Lobo: The Impact of Mandatory IFRS Adoption on IPOs in Global Capital Markets, The Accounting Review, Jul 2014, Vol. 89, No. 4
Thomas Bowe Hansen: Lobbying of the IASB: An Empirical Investigation, Journal of International Accounting Research, Fall 2011, Vol. 10, No. 2
Mark Holtzblatt and Norbert Tschakert: Expanding your Accounting Classroom with Digital Video Technology, Journal of Accounting Education, Volume 29, Issue 2, 2011
Mark Holtzblatt and Norbert Tschakert: Experiential Learning via an Innovative Inter-University IFRS Student Video Competition, Accounting Education: An International Journal, Volume 20, Issue 4, 2011
Mark Holtzblatt, Norbert Tschakert and Husam Abu-Khadra: Teaching IFRS with Online Videos and Webcasts: Resources, Analysis and Guidance, Advances in Accounting Education: Teaching and Curriculum Innovations, Vol. 13, 2012
Karim Jamal, George J. Benston, Douglas R. Carmichael, Theodore E. Christensen, Robert H. Colson, Stephen R. Moehrle, Shivaram Rajgopal, Thomas L. Stober, Shyam Sunder, and Ross L. Watts: A Perspective on the SEC’s Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) without Reconciliation to U.S. GAAP, Accounting Horizons, June 2008, Vol. 22, No. 2
Devrimi Kaya and Julian A. Pillhofer: Potential Adoption of IFRS by the United States: A Critical View, Accounting Horizons, June 2013, Vol. 27, No. 2
Philip P. M. Joos and Edith Leung: Investor Perception of Potential IFRS Adoption in the United States, The Accounting Review, March 2013, Vol. 88, No. 2
Devrimi Kaya and Julian A. Pillhofer: Potential Adoption of IFRS by the United States: A Critical View, Accounting Horizons, June 2013, Vol. 27, No. 2
Inder K. Khurana and Paul N. Michas: Mandatory IFRS Adoption and the U.S. Home Bias, Accounting Horizons: December 2011, Vol. 25, No. 4
Jeong-Bon Kim and Haina Shi: Voluntary IFRS Adoption, Analyst Coverage, and Information Quality: International Evidence, Journal of International Accounting Research, March 2012, Vol. 11
Robert K Larson, Paul J Herz and Sara York Kenny: Academics and the Development of IFRS: An invitation to Participate, Journal of International Accounting Research, Nov. 2011, Vol. 10, No. 2
Siqi Li: Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? The Accounting Review, Volume 85, Issue 2, 2010
Robert K. Larson, Paul J. Herz and Sara York Kenny: Academics and the Development of IFRS: An Invitation to Participate, Journal of International Accounting Research, Volume 10, Issue 2, 2010
Steve Lin: Discussion of The Effects of Financial Reporting on Bank Loan Contracting in Global Markets: Evidence from Mandatory IFRS Adoption, Journal of International Accounting Research, September 2015, Vol. 14, No. 2
Richard D. Morris, Sidney J. Gray, Joanne Pickering and Sally Aisbitt: Preparers' Perceptions of the Costs and Benefits of IFRS: Evidence from Australia's Implementation Experience, Accounting Horizons, March 2014, Vol. 28, No. 1
Gerhard Mueller: The long view on IFRS, Journal of Accountancy, May 2008
Paul Munter and Philip M. J. Reckers: Uncertainties and Budget Shortfalls Hamper Curriculum Progress on IFRS, Issues in Accounting Education: May 2010, Vol. 25, No. 2
Danita Ostling: Converting to IFRS, Journal of Accountancy, Feb 2009
Gerhard G. Pecht, Seth D. Wexler: Legal Consideration in the proposed transition to International Financial Reporting Standards, Cengage Learning 2009
Jenice J. Prather-Kinsey and Paul N. Tanyi: The Market Reaction to SEC IFRS-Related Announcements: The Case of American Depository Receipt (ADR) Firms in the U.S., Accounting Horizons, Sep 2014, Vol. 28, No. 3
Karthik Ramanna and Ewa Sletten: Network Effects in Countries' Adoption of IFRS, The Accounting Review, July 2014, Vol. 89, No. 4
Jerry Sun, Steven F. Cahan, and David Emanuel: How Would the Mandatory Adoption of IFRS Affect the Earnings Quality of U.S. Firms? Evidence from Cross-Listed Firms in the U.S., Accounting Horizons: December 2011, Vol. 25, No. 4,
James Thomas: Convergence: Businesses and Business Schools Prepare for IFRS, Issues in Accounting Education, August 2009, Vol. 24, No. 3
George T. Tsakumis, David R. Campbell Sr. and Timothy S. Doupnik: IFRS: Beyond the Standards, Journal of Accountancy, February 2009
Maria Wieczynska: The 'Big' Consequences of IFRS: How and When Does the Adoption of IFRS Benefit Global Accounting Firms? The Accounting Review, forthcoming
Stephen A. Zeff: The Evolution of the IASC into the IASB, and the Challenges it Faces, The Accounting Review, May 2012, Vol. 87, No. 3
Hong Zhu, Kevin T. Rich, Alfred R. Michenzi, and Jason Cherubini: User-Oriented IFRS Education in Introductory Accounting at U.S. Academic Institutions: Current Status and Influencing Factors, Issues in Accounting Education, November 2011, Vol. 26, No. 4