Parmod Chand - Publications
Refereed Journal Articles
Chand, P. 2005. Convergence of Accounting Standards in the South Pacific Island Nations: the case of Fiji. Journal of Pacific Studies, Vol. 28 No. 2: 269–290.
Chand, P. and M. White. 2006. The Influence of Culture on Judgments of Accountants in Fiji. Australian Accounting Review, Vol. 16 No. 3: 82–88.
Chand, P. and M. White. 2007. A Critique of the Influence of Globalization and Convergence of Accounting Standards in Fiji. Critical Perspectives on Accounting, Vol. 18 No. 5: 605–622.
Chand, P. and L. Cummings. 2008. The Political and Unstable Nature of the IASB’s ‘Stable Platform’: Post-Convergence Australian Experience. Australian Accounting Review, Vol. 18 No. 3: 175-184.
Chand, P. and C. Patel. 2008. Convergence and Harmonization of Accounting Standards in the South Pacific Region. Advances in Accounting, incorporating Advances in International Accounting, Vol. 24: 83-92.
Narayanan, V. and P. Chand. 2008. A Framework for Assessing Organizational Values Reflected in Corporate Sustainability Reporting. Journal of the Asia-Pacific Centre for Environmental Accountability, Vol. 14 No. 3: 3-17.
Chand, P., R. Day and C. Patel. 2008. Factors Causing Differences in the Financial Reporting Practices in Selected South Pacific Countries in the Post-Convergence Period. Asian Academy of Management Accounting Journal, forthcoming.
Professional Publications
Chand, P. and M. White. 2005. Can Fiji Accountants handle IASs. The Fiji Accountant (April): 9–14.
Chand, P. 2006. The Australian Experience: Adoption of International Financial Reporting Standards. The Fiji Accountant (June): 40–43.
Narayanan, V. and P. Chand. 2007. Enhancing Sustainability Reporting Practices. The Fiji Accountant (January-March): 12–13.
Conference Presentations/Proceedings
Chand, P. and M. White. 2005. Financial Reporting in Fiji: The Influence of Globalization and Professional Interest: A Critique. Critical Perspectives on Accounting Conference, New York; 28–30 April.
Chand, P. and M. White. 2005. The Influence of Culture on Judgments of Accountants in Fiji. Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Melbourne; 3–5 July.
Chand, P., and C. Patel. 2005. Judgments of Professional Accountants in Fiji: Implications for Convergence of Accounting Standards. Emerging Issues in Accounting, Business and Technologies Conference, Niagara Falls, New York; 04–06 August.
Chand, P., R. Day and C. Patel. 2006. Comparable Financial Reporting in a Post-convergence Period: A Myth or Reality. Emerging Issues in International Accounting & Business Conference, Padova, 20–22 July.
Chand, P., C. Patel and L. Cummings. 2006. Relevant Standards for Small and Medium-sized Enterprises: the case for the South Pacific region. IAAER 10th World Congress of Accounting Educators (2006), Istanbul, 9–11 November.
Chand, P. 2006. International Accounting Standards Board’s “Stable Platform” was never Stable: Impact on Australian Accounting Standards Board. Asian Academic Accounting Association (AAAA) Conference, Sydney, 17–19 September.
Chand, P. and M. White. 2007. Embracing International Financial Reporting Standards (IFRSs) and SME IFRSs: Implications for Emerging Economies. Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Gold Coast, 1–3 July.
Chand, P., C. Patel and A. Patel. 2007. Interpretation and Application of “New” and “Complex” International Financial Reporting Standards: Implications for Convergence of Accounting Standards. American Accounting Association 2007 Annual Meeting, Chicago, 5–8 August.
Cummings, L. and P. Chand. 2007. A Neofunctionalist Perspective on International Accounting Convergence: Analysis and Insights. 5th Asia Pacific Interdisciplinary Research in Accounting Conference, Auckland, 8–10 July.
Narayanan, V. and P. Chand. 2007. Success of the Sustainability Reporting Standards and Organizational Culture: An Australian Case Study. 3rd International Conference on Environmental, Cultural, Economic and Social Sustainability, Chennai, 4–7 January.
Chand, P. 2008. Accounting Judgment and Decision Making Research in Top-Tier Accounting Journals (1971–2005). Annual Congress of the European Accounting Association, Rotterdam, 23–25 April.
Chand, P. 2008. Factors Affecting Judgments of Professional Accountants: A Comparative Study of Australia and Fiji. Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Sydney, 5–8 July.
Best Paper Award
Chand, P., C. Patel and A. Patel. 2005. Judgments of Professional Accountants in Fiji: Implications for Convergence of Accounting Standards. Segun Wallace Best Paper Award at the 2005 Emerging Issues in Accounting, Business and Technologies Conference, Niagara Falls, New York; 04–06 August.