Global Financial Reporting

Global Financial Reporting analyzes and explains the revolution that is currently occurring with respect to the accounts of major multinational companies, as national laws and standards are supplanted by global rules. Beginning with an analysis of the financial reporting practices of five major countries, it proceeds to an examination of the International Accounting Standards Committee.

Business & Money

Flower, John

Ebbers, Gabi

Accounting

PALGRAVE~MACMILLAN

This text analyzes and explains the revolution that is currently occuring with respect to the accounts of major multinational companies, as national laws and standards are supplanted by global rules. Beginning with an analysis of the financial reporting practices of five major countries, it proceeds to an examination of the International Accounting Standards Committee. The book adopts a critical approach backed up with examples from the annual reports of major companies.

Springer

Disruption in the Audit Market (Disruptions in Financial Reporting and Auditing)

Focussing on the dominance of the Big Four auditing firms – PwC, EY, Deloitte and KPMG – this concise volume provides an authoritative critical assessment of the state and future of the audit market, currently the subject of much debate and the focus of significant government enquiries. Drawing on extensive research and a vast collection of evidence from interviews with insiders, experts and users, it explores the key issues of audit quality, independence, choice and the growing expectation gap. Just as disruptive technologies are overturning other established sectors, this book explores their impact on accounting, financial reporting and auditing. It questions whether the Big Four-dominated audit market is prepared not only for the inevitable disruption of new technologies, but also the challenges of negative public perceptions, cynicism about regulation and demands for greater transparency. In the context of increasing high-profile corporate failures, this book provides a compelling scrutiny of the industry’s failings and present difficulties, and the impact of future disruption. At this crucial time, it will be of great interest to students, researchers and professionals in accounting and auditing, as well as policy makers and regulators.

Bhaskar, Krish

Business Culture

Routledge

Financial Failures and Scandals (Disruptions in Financial Reporting and Auditing)

This concise volume evaluates the cause and significance of recent corporate failures and financial scandals, and how they reflect on the fitness for purpose of the external auditors, financial reports, financial watchdogs, boards, directors and senior management. Failures like the disastrous collapse of Carillion, examined at length, have ultimately led to a crisis of confidence not only in the audit process but in the entire process of financial reporting. Revealing the shortcomings in audit quality, independence, choice and the growing expectation gap, Financial Failures and Scandals questions if the profession, its regulators or government watchdogs, are adequately prepared for the challenges of increasing regulation, public outcry and political scrutiny in the face of inevitable future financial failures. The fundamental structures of financial reporting, annual reports, boards of directors and senior management are often found to have failed. Tighter regulation and new requirements for reporting will inevitably result. Drawing on extensive research and interviews with insiders, users and experts, this unique book provides a compelling account of the profoundly disruptive impact of financial failures on corporate and financial accountability. Topical and readable, this book will be of great interest to students, researchers and professionals in accounting and auditing, as well as to policy makers and regulators.

The Social Function of Accounts: Reforming Accountancy to Serve Mankind (Routledge Studies in Accounting)

Accountancy as presently practised is tied to the paradigm of modern financial capitalism with its reliance on market solutions and the maximization of the firm's profits, which are the fundamental causes of most these problems. The Social Function of Accountsargues that accountancy, as currently organized and practised, is failing society, both in Britain and in the world as a whole. Examining the current problems afflicting the world: financial crises and instability, global warming, degradation of the environment, growing inequality, this book asks the question - what contribution does accountancy make to the solution of these problems? The book argues that the accountancy profession does not serve the public interest, notwithstanding its claim to this effect. The Social Function of Accountsargues that the moral responsibility of the accountant is analysed with reference to the principal theories of ethics continuing that the individual accountant has a moral responsibility to consider the impact of his actions on other people and on society as a whole. This responsibility is then analysed in a series of chapters dealing with four specific aspects of the matter: Distributive Justice, Sustainability, Financial reporting & the Accountancy Profession. Concluding with a call for the accountancy profession to adopt a new ethic of service to the public The Social Function of Accountsredraws the boundaries of current accounting literature and will be vital reading for academics, researchers and policy makers in accounting and related disciplines. ng that the individual accountant has a moral responsibility to consider the impact of his actions on other people and on society as a whole. This responsibility is then analysed in a series of chapters dealing with four specific aspects of the matter: Distributive Justice, Sustainability, Financial reporting & the Accountancy Profession. Concluding with a call for the accountancy profession to adopt a new ethic of service to the public The Social Function of Accountsredraws the boundaries of current accounting literature and will be vital reading for academics, researchers and policy makers in accounting and related disciplines.

Since the global financial crisis of 2007-8, new laws and regulations have been introduced with the aim of improving the transparency in financial reporting. Despite the dramatically increased flow of information to shareholders and the public, this information flow has not always been meaningful or useful. Often it seems that it is not possible to see the wood for the trees. Financial scalds continue, as Wirecard, NMC Health, Patisserie Valerie, going back to Carillion (and many more) demonstrate. Financial and corporate reporting have never been so fraught with difficulties as companies fail to give guidance about the future in an increasingly uncertain world aided and abetted by the COVID-19 pandemic. This concise book argues that the changes have simply masked an increase in the use of corporate PR, impression management, bullet points, glossy images, and other simulacra which allow poor performance to be masked by misleading information presented in glib boilerplate texts, images, and tables. The tone of the narrative sections in annual reports is often misleading. Drawing on extensive research and interviews with insiders and experts, this book charts what has gone wrong with financial reporting and offers a range of solutions to improve information to both investors and the public. This provides a framework for a new era of forward-looking corporate reporting and guidance based on often conflicting multiple corporate goals. The book also examines and contrasts the latest thinking by the regularity authorities. Providing a compelling exploration of the industry's failings and present difficulties, and the impact of future disruption, this timely, thought-provoking book will be of great interest to students, researchers, and professionals as well as policy makers in accounting, financial reporting, corporate reporting, financial statement analysis, and governance.

Disruption in Financial Reporting (Disruptions in Financial Reporting and Auditing)

The second edition of this Scandinavian Blue Guide is comprehensive, detailed, and unbeatable for information on the art, archaeology, history, and culture of this intriguing country. 20 drawings,18 maps and plans

Blue Guide Denmark (Second Edition) (Blue Guides)

Travel

Jones, W.Glyn

Gade, Kirstenn

Europe

Blue Guide

Accounting and Distributive Justice (Routledge Studies in Accounting)

Accounting and Distributive Justice challenges the basic assumptions on which the current practice of financial reporting is based. It argues that the objective of financial reporting should be to contribute to the achievement of distributive justice and not the optimal allocation of resources as in the traditional capitalist paradigm. It explains in non-technical terms the principle philosophical theories of justice and argues that a firm has a moral responsibility to seek distributive justice in its dealings with its shareholders, employees, suppliers, customers, and other people with whom it has dealings, who are considered to be the firm’s stakeholders. The book introduces concepts of distributive justice to accountants and provokes them into reflecting on how the discipline of accounting can best serve the cause of justice. Accounting and Distributive Justice provides both a philosophical foundation and a practical game plan for the future of a more sustainable accounting practice.

Management & Leadership

Sixty maps, a gazetteer, and critical essays place the great writers of England, Scotland, Wales, and Ireland against the background of their native regions

Literary Landscapes of the British Isles: A Narrative Atlas

DAICHES, David

Putnam Pub. Group

See the best price to sell, buy, or rent books by Flower, John. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Books by Flower, John

See the best price to sell, buy, or rent books by Flower, John. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Global Financial Reporting

Global Financial Reporting

Disruption in the Audit Market (Disruptions in Financial Reporting and Auditing)

Financial Failures and Scandals (Disruptions in Financial Reporting and Auditing)

The Social Function of Accounts: Reforming Accountancy to Serve Mankind (Routledge Studies in Accounting)

Disruption in Financial Reporting (Disruptions in Financial Reporting and Auditing)

Blue Guide Denmark (Second Edition) (Blue Guides)

Accounting and Distributive Justice (Routledge Studies in Accounting)

Accounting and Distributive Justice (Routledge Studies in Accounting)

Literary Landscapes of the British Isles: A Narrative Atlas