Andrew Higson Corporate Financial Reporting

Annotation

`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.