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Christopher Nobes


Professor

Room 319
H69 - Economics and Business Building
The University of Sydney
NSW 2006 Australia

Telephone +61 2 9036 6277
Fax +61 2 9351 6638
c.nobes@econ.usyd.edu.au

Bio

Christopher Nobes is also a Professor of Accounting at Royal Holloway College of the University of London, and an Adjunct Professor at the Norwegian Business School. He has held visiting posts in Amsterdam, Barcelona, New York, San Diego and Venice. Professor Nobes was a member of the Accounting Standards Committee of the UK and Ireland (1987-1990) and a member of the Board of the International Accounting Standards Committee (1993-2001). His field of research is international differences in financial reporting.

Publications

2014

4
Journal Article/s

Barker R, Lennard A, Nobes CW, Trombetta M and Walton P 2014 'Response of the EAA Financial Reporting Standards Committee to the IASB Discussion Paper “A Review of the Conceptual Framework for Financial Reporting”', Accounting in Europe, vol.11:2, pp. 149-84 Link

Nobes CW 2014 'The development of national and transnational regulation on the scope of consolidation', Accounting, Auditing and Accountability Journal, vol.27:6, pp. 995-1025 Link

2013

1
Book/s

Alexander DJ and Nobes CW 2013 'Financial Accounting: An International Introduction', Pearson

4
Journal Article/s

Nobes CW 2013 'The continued survival of international differences under IFRS', Accounting and Business Research, vol.43:2, pp. 83-111

Nobes CW and Perramon J 2013 'Firm Size and National Profiles of IFRS Poilcy Choice', Australian Accounting Review, vol.23:3, pp. 208-15 Link

Kvaal E and Nobes CW 2013 'International variations in tax disclosures', Accounting in Europe, vol.10:2, pp. 241-73 Link

Nobes CW and Stadler C 2013 'How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data', Accounting, Organizations and Society, vol.38:8, pp. 573-595 Link

2012

1
Book/s

Nobes CW and Parker RH 2012 'Comparative International Accounting', Pearson

James SR and Nobes CW 2012 'The Economics of Taxation (13th edition)', Fiscal Publications, Biggleswade, United Kingdom

4
Journal Article/s

Kvaal E and Nobes CW 2012 'IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice', European Accounting Review, vol.21:2, pp. 343-71

Nobes CW 2012 'On the definitions of income and revenue in IFRS', Accounting in Europe, vol.9:1, pp. 85-94

Haller A, Nobes CW, Cairns D, Hjelstrom A, Moya S, Page M and Walton P 2012 'The effects of accounting standards: a comment', Accounting in Europe, vol.9:2, pp. 113-25

2011

4
Journal Article/s

Nobes CW 2011 'IFRS Practices and the Persistence of Accounting System Classification', Abacus, vol.47:3, pp. 267-83

Nobes CW 2011 'On Relief Value versus Fair Value for the Measurement of Liabilities', Accounting and Business Research, vol.41:5, pp. 515-24

10
Report/s

Nobes CW 2011 'International Variations in IFRS Adoption and Practice', Association of Chartered Certified Accountants

2010

1
Book/s

Nobes CW 2010 'Current Debates in International Accounting', Edward Elgar, pp. 208

4
Journal Article/s

Zeff SA and Nobes CW 2010 'Has Australia (or Any Other Jurisdiction) ‘Adopted’ IFRS?', Australian Accounting Review, vol.20:2, pp. 178-84

Kvaal E and Nobes CW 2010 'International Differences in IFRS Policy Choice', Accounting and Business Research, vol.40:2, pp. 173-87

Nobes CW 2010 'On Researching into the Use of IFRS by Private Companies', Accounting in Europe, vol.7:2, pp. 213-26

Gee M, Haller A and Nobes CW 2010 'The Influence of Tax on IFRS Consolidated Statements', Accounting in Europe, vol.7:1, pp. 97-122

2009

4
Journal Article/s

Nobes CW 2009 'Observations on Measuring the Differences between Domestic Accounting Standards and IAS', Journal of Accounting and Public Policy, vol.28:2, pp. 148-53

Nobes CW 2009 'The Importance of Being Fair: An Analysis of IFRS Regulation and Practice', Accounting and Business Research, vol.39:4, pp. 415-27

2008

3
Edited Book/s

Alexander DJ and Nobes CW 2008 'International Financial Reporting Standards: Context , Analysis and Comment- 4 Volumes', Routledge

4
Journal Article/s

Nobes CW 2008 '57 Varieties of Serious Defect in IFRS?', Australian Accounting Review, vol.18:4, pp. 283-86

Nobes CW 2008 'Accounting Classification in the IFRS Era', Australian Accounting Review, vol.18:3, pp. 191-98

Nobes CW and Zeff SA 2008 'Auditor Affirmations of Compliance with IFRS Around the World: An Exploratory Study', Accounting Perspectives, vol.7:4, pp. 279-92

2007

4
Journal Article/s

Nobes CW 2007 'La Implantatión de las normas internacionales de contabilidad en España', Contabilidad y Direccion, vol.4

Cooper J and Nobes CW 2007 'Los problemas de las NIIF', Contabilidad y Direccion, vol.4

2006

4
Journal Article/s

Nobes CW and Schwencke HR 2006 'Modelling the Links between Tax and Financial Reporting: a Longitudinal Examination of Norway over 30 years up to IFRS Adoption', European Accounting Review, vol.15:1, pp. 63-87

Nobes CW 2006 'Revenue Recognition and EU Endorsement of IFRS', Accounting in Europe, vol.3:1, pp. 81-89

Nobes CW 2006 'The Survival of International Differences under IFRS: Towards a Research Agenda', Accounting and Business Research, vol.36:3, pp. 233-45

2005

4
Journal Article/s

Nobes CW 2005 'Des standards fondés sur des règles ou sur des principes', Revue Francaise de Comptabilite, vol.September

Nobes CW 2005 'Rules-based Standards and the Lack of Principles in Accounting', Accounting Horizons, vol.19:1, pp. 25-34

2004

3
Edited Book/s

Nobes CW 2004 'Developments in the International Harmonisation of Accounting', Edward Elgar, pp. 421

4
Journal Article/s

Nobes CW 2004 'On Accounting Classification and the International Harmonisation Debate', Accounting, Organizations and Society, vol.29:2, pp. 189-200

10
Report/s

Nobes CW 2004 'A Conceptual Framework for the Taxable Income of Businesses, and How to Apply it under IFRS', Association of Chartered Certified Accountants