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Corporate Financial Reporting Theory and Practice

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ISBN-10: 0761971416

ISBN-13: 9780761971412

Edition: 2003

Authors: Andrew Higson

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The Internet bubble has collapsed and the largest bankruptcy in US history, Enron, has made the call for greater transparency in financial reporting more important than ever. Andrew Higson draws attention to what is a 'true and fair view' in reporting and critically examines accounting theory and modern practice.
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Book details

Copyright year: 2003
Publisher: SAGE Publications, Limited
Publication date: 2/28/2003
Binding: Paperback
Pages: 228
Size: 6.75" wide x 9.25" long x 0.75" tall
Weight: 0.946
Language: English

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