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Corporate Financial Reporting: Theory and Practice

Corporate Financial Reporting: Theory and Practice

ISBN 9780761971405
Edition 1
Publication Date
Publisher SAGE Publications Ltd
Author(s)
Overview
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 chapterThe book will be relevant to advanced undergraduate as well as postgraduate and MBA students.
Overview
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 chapterThe book will be relevant to advanced undergraduate as well as postgraduate and MBA students.

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