`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 JournalCorporate 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 managements 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 chapterThe 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
Accessing your eBook through Kortext
Once purchased, you can view your eBook through the Kortext app, available to download for Windows, Android and iOS devices. Once you have downloaded the app, your eBook will be available on your Kortext digital bookshelf and can even be downloaded to view offline anytime, anywhere, helping you learn without limits.
In addition, you'll have access to Kortext's smart study tools including highlighting, notetaking, copy and paste, and easy reference export.
To download the Kortext app, head to your device's app store or visit https://app.kortext.com to sign up and read through your browser.
NB: eBook is only available for a single-user licence (i.e. not for multiple / networked users).