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Table Of Contents

1 Issues in Financial Reporting
THE SCOPE OF THE PROBLEMS FACING FINANCIAL REPORTING
STRUCTURE OF THE BOOK
FIGURE 1.1 The ®nancial reporting expectations gap
CONCLUSION
DISCUSSION QUESTIONS
2 An Exploration of the Nature of Accounting `Theory'
AN EXAMINATION OF THE PHRASE `ACCOUNTING THEORY'
APPROACHES TO THEORY DEVELOPMENT
THEORY DEVELOPMENT AND RESISTANCE
MEASUREMENT IN ACCOUNTING
3 Developments in Accounting and Corporate Reporting
THE ORIGINS OF STEWARDSHIP
EARLY STEWARDSHIP IN A MANAGEMENT ACCOUNTING CONTEXT
CORPORATE GOVERNANCE
EARLY DEVELOPMENTS IN ACCOUNTING
THE RECOGNITION OF INCOME AND EXPENDITURE
4 Financial Reporting: Frameworks Without Foundations?
ACCOUNTING REGULATION
CONCEPTUAL FRAMEWORK DEVELOPMENTS
TABLE 4.1 An outline of conceptual framework developments
INCONSISTENCIES WITH STATUTORY REQUIREMENTS
POTENTIAL FACTORS DRIVING CONCEPTUAL FRAMEWORK
REAL-TIME REPORTING IN A KNOWLEDGE ECONOMY
5 Developments in Auditing and Assurance
EARLY AUDITS
THE DETECTION OF FRAUD AS AN AUDIT OBJECTIVE
THE CONCEPTUAL BASIS OF AUDITING
ASSURANCE SERVICES
CONTINUOUS AUDIT ± THE FIFTH-GENERATION AUDIT?
6 The Management±Auditor Relationship: Auditing Motivations
INDEPENDENCE AND OBJECTIVITY
AUDITING MOTIVATIONS
EARNINGS MANAGEMENT
THE `NEUTRALITY' CONCEPT
MANAGEMENT±AUDITOR NEGOTIATIONS
AUDIT COMMITTEES
AUDITORS AND FRAUD
FIGURE 7.1 Communicating the auditors' message
THE AUDITOR'S OPINION
THE DEVELOPMENT OF `A TRUE AND FAIR VIEW'
the views of UK practitioners
THE VIEWS OF UK PRACTITIONERS
TABLE 7.1 Summary of auditors' opinions on `true and fair'
FREE-FORM AUDIT REPORTS
`EVERGREEN AUDIT REPORTS' FOR REAL-TIME REPORTING?
8 An Exploration of the Financial Reporting Expectations Gap
THE AUDIT EXPECTATIONS GAP
THE WIDER EXPECTATIONS GAP
THE USER DECISION-ORIENTED PERSPECTIVE
THE IRRELEVANCE OF HISTORICAL COSTS?
PREDICTING FUTURE CASH FLOWS
FREEDOM FROM BIAS?
DO THE FINANCIAL STATEMENTS REPRESENT GOOD STEWARDSHIP?
THE CALCULATION OF `WEALTH'
HARNESSING THE FORCES OF TECHNOLOGY: REAL-TIME REAL
THE SPECIFICATION OF THE PROBLEM
TABLE 9.1 The changing nature of corporate reporting
FIGURE 9.1 Corporate communication of performance and risk
HOW CAN `CORPORATE PERFORMANCE' BE INDICATED?
FIGURE 9.2 The directors' communication through the annual report
THE OPERATING AND FINANCIAL REVIEW (OFR)
CORPORATE MEETINGS
WIDENING THE RANGE OF PERFORMANCE INDICATORS
REPORTING RISK
AUDITORS AND ADDITIONAL ASSURANCE SERVICES
10 The Elusive Holy Grail
IS `HISTORY' HISTORY?
AN AGENDA FOR DEVELOPMENTS IN CORPORATE REPORTING
Name index
Subject index
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Corporate Financial Reporting

Corporate Financial Reporting

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Published by sabbir ismail
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Published by: sabbir ismail on Jun 21, 2010
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06/27/2013

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