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
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.
'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
|Issues in Financial Reporting|
|An Exploration of the Nature of Accounting 'Theory'|
|Developments in Accounting and Corporate Reporting|
|Frameworks without Foundations?|
|Developments in Auditing and Assurance|
|The Management-Auditor Relationship|
|Communication through the Audit Report|
|What Is the Auditor Trying to Say?|
|An Exploration of the Financial Reporting Expectations Gap|
|A Reconfiguration of the External Reporting Conceptual Framework Conundrum|
|The Elusive Holy Grail|
|Table of Contents provided by Ingram. All Rights Reserved.|
Audience: Tertiary; University or College
Number Of Pages: 242
Published: 1st December 2002
Publisher: Sage Publications Ltd
Country of Publication: GB
Dimensions (cm): 24.4 x 17.0 x 1.4
Weight (kg): 0.57