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Parmod Chand

Parmod_Chand

Formal Name: Parmod Chand

Personal Title: Dr

Position: Senior Lecturer

Organisational Unit: Department of Accounting and Finance

Qualifications: B.A, PGDip, M.A, Ph.D

Telephone: (+61-2) 9850-6137

Fax: (+61-2) 9850-8497

Email: pchand@efs.mq.edu.au

Location: E4A 236

Research Interests

  • International Accounting
  • Financial Accounting
  • Auditing

Teaching

Past

  • University of the South Pacific – Fiji

Current

  • ACCG 323 Financial Accounting Theory and Practice (Lecturer-in Charge)
  • ACCG 310 Corporate Accounting and Reporting (Lectures)
  • ACCG 340 Auditing and Assurance Services (Lectures)

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. 2005. Impetus to the Success of Harmonization: The Case of South Pacific Island Nations. Critical Perspectives on Accounting, Vol. 16 No. 3: 209–226.
  • 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, Vol. 13 No. 2: 111–129.

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.
  • Chand, P. and L. S. Cummings. 2008. Embracing IFRS for SMEs: An Australian Perspective. The Fiji Accountant (October): 6–8.
  • Chand, P. 2009. The Effect of Ethnic Culture on Judgments of Professional Accountants in Fiji. The Fiji Accountant (June): 5–7.

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 C. Patel. 2005. Convergence and Harmonization of Accounting Standards in the South Pacific Region. International Accounting Conference on Effects of Globalization on Financial Reporting, Istanbul, 25–29 May.
  • 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., C. Patel and A. 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, 4–6 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, Australia, 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.
  • Chand, P. 2009. The Effects of Ethnic Culture and Organizational Culture on Judgments of Professional Accountants. European Accounting Association (EAA) Annual Congress, Tampere, 12–15 May.
  • Chand, P., L. Cummings and C. Patel. 2009. The Effect of Accounting Education and National Culture on Accounting Judgments: A Comparative Study of Anglo-Celtic and Chinese Culture. American Accounting Association 2009 Annual Meeting, New York, 1–5 August.
  • Chand, P., E. Cheung and L. Cummings. 2009. Effect of Nationality on the Performance of Local and International Students in an Australian University. American Accounting Association 2009 Annual Meeting, New York, 1–5 August.
  • Chand, P., L. Cummings and C. Patel. 2009. The Effect of Accounting Education and National Culture on Accounting Judgments. Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Adelaide, 5–7 July.
  • Mala. R. and Chand, P. 2009. The Effect of the Global Financial Crisis on Accounting Convergence. Conference on Financial Crisis, Causes, Characteristics and Effects, Perth, 23–25 November.

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.