Corporate Financial Reporting

Theory and Practice

AvAndrew W Higson

Inbunden, Engelska, 2002

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Beskrivning

Corporate Financial Reporting critically examines contemporary corporate financial reporting. The complexity of the reporting process and the myriad of issues facing the directors, accountants and auditors can only be successfully understood from a firm conceptual base. Recent financial scandals clearly highlight the interrelationships between all the themes explored in this book, from financial reporting to auditing, from management's motivations to fraud.

Special features of this book include:

- A critical examination of accounting 'theory'

- Senior practitioners' insights on 'a true and fair view'

- An exploration of 'the financial reporting expectations gap'

- A discussion of the nature of 'corporate performance'

- An examination of corporate fraud

- An examination of the implications of 'real-time' reporting by companies

- Discussion questions at the end of each chapter

The book will be relevant to advanced undergraduate as well as postgraduate and MBA students.

Produktinformation

Utgivningsdatum:2002-12-18
Mått:170 x 242 x 18 mm
Vikt:570 g
Format:Inbunden
Språk:Engelska
Antal sidor:228
Upplaga:1
Förlag:SAGE Publications
ISBN:9780761971405

Utforska kategorier

Redovisning inom Ekonomi och Ledarskap

Recensioner i media

`This is a book which should be read by all students, whether undergraduate and postgraduate. It also provides a succinct guide for the manager who wishes to come to grips with this topic, or the accountant nostalgic to recollect the non too praiseworthy and indecisive history of this topic′ - Managerial Auditing Journal`In the backdrop of alleged financial shenanigans by leading corporate companies and scandals whereby seemingly healthy companies are found to be indulging in financial misreporting, and impropriety, comes a refreshing book on all issues regarding the coporate financial reporting, including the issues faced in reporting, its scope and limitations, financial reporting and its relationship with corporate governance, the role of auditors and their relationship with the management′ - The ICFAI Journal of Audit Practice

Innehållsförteckning

Issues in Financial ReportingAn Exploration of the Nature of Accounting `Theory′Developments in Accounting and Corporate ReportingFinancial ReportingFrameworks without Foundations?Developments in Auditing and AssuranceThe Management-Auditor RelationshipAuditing MotivationsCommunication through the Audit ReportWhat Is the Auditor Trying to Say?An Exploration of the Financial Reporting Expectations GapA Reconfiguration of the External Reporting Conceptual Framework ConundrumThe Elusive Holy Grail