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Corporate Financial Reporting: Theory and Practice

by Andrew Higson SAGE Publications Ltd
Pub Date:
Pbk 228 pages
AU$119.00 NZ$123.48
Product Status: In Stock Now
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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. The collapse of Enron has clearly highlighted 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'

· An examination of corporate fraud

· 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 the implications of 'real-time' reporting by companies

· Engaging discussions questions at the end of each chapter

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

Issues in Financial Reporting An Exploration of the Nature of Accounting 'Theory' Developments in Accounting and Corporate Reporting Financial Reporting Frameworks without Foundations? Developments in Auditing and Assurance The Management-Auditor Relationship Auditing Motivations 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

`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