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Business and Management

D-Index
38
Citations
10745
World Ranking
1812
National Ranking
288

Economics and Finance

D-Index
38
Citations
10742
World Ranking
2486
National Ranking
295

Overview

Christopher Nobes is affiliated with Royal Holloway University of London in the United Kingdom. Their research primarily focuses on Business, Management and Accounting, with a specialization in Accounting, supported by a presence in related subfields such as Strategy and Management, and Management Information Systems.

Their work extensively covers topics including Auditing, Earnings Management, Governance, Financial Reporting and Valuation Research, Corporate Finance and Governance, Accounting Theory and Financial Reporting, Accounting and Organizational Management, Corporate Taxation and Avoidance, and Taxation and Legal Issues.

Christopher Nobes has contributed to a number of recent academic papers, illustrating ongoing engagement with various accounting and financial reporting issues. Notable publications include:

  • Towards a Solution to the Variety in Accounting Practices of Extractive Firms under IFRS, 2021, Australian Accounting Review
  • On Translating Goodwill, 2021, Accounting in Europe
  • A half-century of Accounting and Business Research: the impact on the study of international financial reporting, 2020, Accounting and Business Research
  • Deviations from the Mandatory Adoption of IFRS in Europe? Why Non-Adoption Does Not Mean Non-Compliance, 2023, European Accounting Review
  • On the meaning, importance and translation of 'realised', 2023, Accounting and Business Research

The scholar frequently publishes in several recognized journals and platforms. Their most common publication venues include:

  • SSRN Electronic Journal
  • Accounting and Business Research
  • Zenodo (CERN European Organization for Nuclear Research)
  • Australian Accounting Review
  • Accounting in Europe

Collaboration is a part of their research activity, with frequent coauthors such as Christian Stadler and Stephen A. Zeff.

Christopher Nobes' body of work contributes to addressing complexities in international financial reporting standards, interpretative challenges in goodwill translation, and the variety in accounting practices, particularly within extractive industries. Their studies also explore compliance issues related to IFRS adoption in Europe and conceptual clarifications in accounting terminology.

Best Publications

  • Comparative International Accounting

    Christopher William Nobes;Robert Parker

  • Towards a General Model of the Reasons for International Differences in Financial Reporting

    Christopher Nobes

  • A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES

    C.W. Nobes

  • The survival of international differences under IFRS: towards a research agenda

    Christopher William Nobes

  • International Classification of Financial Reporting

    Christopher Nobes

  • International differences in IFRS policy choice: A research note

    Erlend Kvaal;Christopher Nobes

  • Financial Accounting: An International Introduction

    M. David Alexander;Christopher Nobes

  • IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice

    Erlend Kvaal;Christopher Nobes

  • IFRS Practices and the Persistence of Accounting System Classification

    Christopher Nobes

  • The continued survival of international differences under IFRS

    Christopher Nobes

  • Rules‐Based Standards and the Lack of Principles in Accounting

    Christopher William Nobes

  • International Variations in the Connections Between Tax and Financial Reporting

    Margaret Lamb;Christopher Nobes;Alan Roberts

  • Accounting Classification in the IFRS Era

    Christopher Nobes

  • The true and fair view requirement: Impact on and of the fourth directive

    Christopher Nobes

  • GAAP 2001 : a survey of national accounting rules benchmarked against international accounting standards

    Christopher Nobes

  • Commentary: Has Australia (or Any Other Jurisdiction) ‘Adopted’ IFRS?1

    Stephen A. Zeff;Christopher W. Nobes

  • The qualitative characteristics of financial information, and managers’ accounting decisions: evidence from IFRS policy changes

    Christopher W. Nobes;Christian Stadler

  • A European introduction to financial accounting

    Christopher Nobes;David Alexander

  • The true and fair view requirement in recent national implementations

    Sally Aisbitt;Christopher Nobes

  • The Economics of Taxation

    S.R. James;Christopher William Nobes

Frequent Co-Authors

Mary E. Barth
Mary E. Barth Stanford University

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