Christopher Nobes
Professor
Accounting
University of Sydney
Australia
Biography
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.
Research Interest
Professor Nobes investigates the reasons for, and the nature of, international differences in financial reporting by companies. He uses documents (such as laws accounting standards and tax regulations) and collects data from corporate annual reports. He has published papers about (i) the development of corporate law and International Financial Reporting Standards (IFRS) over time, (ii) international classification of accounting systems, (iii) the relationship between tax and accounting, (iv) accounting policy choice.
Publications
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Nobes CW and Zeff SA 2016 'Have Canada, Japan and Switzerland Adopted IFRS?', Australian Accounting Review, vol.26:3, pp. 284-290 [Link]