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Book Cover
PRINTED BOOKS
Author Higson, Andrew, 1958-

Title Corporate financial reporting : theory and practice / Andrew Higson.

Published London : SAGE, 2002.

Copies

Location Call No. Status
 UniM Bund  658.1512 HIGS {Bund81 20190820}    AVAILABLE
Physical description xii, 228 pages ; 25 cm
Contents 1 Issues in Financial Reporting 1 -- Scope of the problems facing financial reporting 2 -- 2 An Exploration of the Nature of Accounting 'Theory' 18 -- Approaches to theory development 22 -- Theory development and resistance 31 -- Measurement in accounting 33 -- 3 Developments in Accounting and Corporate Reporting 40 -- Origins of stewardship 41 -- Early stewardship in a management accounting context 43 -- Corporate governance 45 -- Early developments in accounting 47 -- Recognition of income and expenditure 52 -- 4 Financial Reporting: Frameworks Without Foundations? 60 -- Accounting regulation 61 -- Conceptual framework developments 62 -- UK struggle with the 'objective' of the financial statements 73 -- Inconsistencies with statutory requirements 77 -- Potential factors driving conceptual framework developments 78 -- Arguments against the development of a conceptual framework 82 -- Real-time reporting in a knowledge economy 83 -- 5 Developments in Auditing and Assurance 90 -- Early audits 90 -- Detection of fraud as an audit objective 93 -- Conceptual basis of auditing 93 -- Developments in audit approaches: from audit efficiency to audit effectiveness? 99 -- Assurance services 108 -- Continuous audit - the fifth-generation audit? 109 -- 6 Management-Auditor Relationship: Auditing Motivations 114 -- Independence and objectivity 115 -- Auditing motivations 117 -- Earnings management 118 -- 'neutrality' concept 121 -- Management-auditor negotiations 124 -- Audit committees 125 -- Auditors and fraud 127 -- 7 Communication Through the Audit Report: What Is the Auditor Trying To Say? 136 -- Exploring the auditor's message 136 -- Auditor's opinion 145 -- Development of 'a true and fair view' 147 -- Views of UK practitioners 151 -- Free-form audit reports 153 -- 'Evergreen audit reports' for real-time reporting? 154 -- 8 An Exploration of the Financial Reporting Expectations Gap 159 -- Audit expectations gap 159 -- Wider expectations gap 162 -- Nature of accounting 164 -- User decision-oriented perspective 165 -- Irrelevance of historical costs? 170 -- Predicting future cash flows 174 -- Freedom from bias? 175 -- Do the financial statements represent good stewardship? 175 -- Calculation of 'wealth' 178 -- Harnessing the forces of technology: real-time real problem? 181 -- 9 A Reconfiguration of the External Reporting Conceptual Framework Conundrum 189 -- Specification of the problem 190 -- How can 'corporate performance' be indicated? 195 -- Operating and financial review (OFR) 201 -- Corporate meetings 202 -- Widening the range of performance indicators 204 -- Reporting risk 208 -- Auditors and additional assurance services 209 -- 10 Elusive Holy Grail 214 -- Is 'history' history? 217 -- An agenda for developments in corporate reporting 218.
Summary This book provides critical examination of 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
Subject Corporation reports.
Corporations -- Accounting.
ISBN 0761971408 : £65.00
0761971416 paperback £24.99