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Corporate Financial Reporting

Corporate Financial Reporting
Theory and Practice

First Edition

February 2003 | 228 pages | SAGE Publications Ltd
`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.

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

Students found the book interesting and fundamental to their understanding of finance

Dr Scott Foster
Department of Marketing, Liverpool John Moores University
July 11, 2013

This is a well-written textbook on Financial Management, easy to read with lots of practical examples that students will find easy to understand. The authors made financial reporting and financial management a good subject that both finance and non-finance managers will find very useful.
A must read for both students and lecturers

MBA Financial Management lecturer

Professor Tony Nwanji
Holborn Business School, Holborn College
May 6, 2010

Sample Materials & Chapters

PDF of Chapter 1

PDF of Chapter 5

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