Corporate Financial Reporting Theory and Practice 1st Edition by Andrew W Higson ISBN 978-0761971412 0761971416

Corporate Financial Reporting Theory and Practice 1st Edition by Andrew W Higson- Ebook PDF Instant Download/Delivery: 978-0761971412, 0761971416
Full download Corporate Financial Reporting Theory and Practice 1st Edition after payment

Product details: 

ISBN 10:  0761971416

ISBN 13: 978-0761971412

Author: Andrew W Higson

`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.

Table of contents: 

1. Issues in Financial Reporting

2. An Exploration of the Nature of Accounting ‘Theory’

3. Developments in Accounting and Corporate Reporting

4. Financial Reporting

5. Frameworks without Foundations?

6. Developments in Auditing and Assurance

7. The Management-Auditor Relationship

8. Auditing Motivations

9. Communication through the Audit Report

10. What Is the Auditor Trying to Say?

11. An Exploration of the Financial Reporting Expectations Gap

12. A Reconfiguration of the External Reporting Conceptual Framework Conundrum

13. The Elusive Holy Grail

People also search for:

components of corporate financial reporting
    
the economic implications of corporate financial reporting
    
define corporate financial reporting
    
users of corporate financial reporting
    
issues in corporate financial reporting

Tags: Andrew W Higson, Corporate Financial, Reporting Theory