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Corporate Financial Reporting:

Theory and Practice
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SAGE, Feb 28, 2003 - Business & Economics - 228 pages
`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.

  

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Contents

An Exploration of the Nature of Accounting Theory
18
Developments in Accounting and Corporate Reporting
40
Frameworks Without Foundations?
60
Developments in Auditing and Assurance
90
Auditing Motivations
114
What ls the Auditor
136
An Exploration of the Financial Reporting Expectations Gap
159
A Reconfiguration of the External Reporting Conceptual Framework
189
The Elusive Holy Grail
214
Nome index
221
Copyright

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www.blackwell-synergy.com/ doi/ abs/ 10.1111/ 1478-9299.t01-1-00051

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國立花蓮師範學院教學計劃表
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About the author (2003)

Andrew Higson has taught Film Studies at Leicester and Sunderland Polytechnics. He joined the University of East Anglia in 1986, and was made a Professor of Film Studies in 2000. He was chair of the Film Studies sector at the University from 1991 to 1998, and Dean of the School of English and
American Studies from 2002 to 2005. He has published widely on British cinema, on Film Europe, and on national cinema. He is co-director of the British Cinema History Research Project, funded by the Arts and Humanities Research Board, and based at the University of East Anglia.

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