The Routledge Companion to Accounting, Reporting and Regulation
Edited by Carien van Mourik, Peter Walton
To Be Published August 19th 2013 by Routledge – 568 pages
Series: Routledge Companions in Business, Management and Accounting
Description
Financial accounting, reporting and regulation is a vast subject area of huge importance globally with interest rising significantly in the light of the ongoing global financial crisis.
In the first part, a broad overview of the subject of accounting is presented which sets the stage for some of the theoretical and practical issues and debates regarding financial reporting which follow in the second part. These issues include how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories of accounting, reporting and regulation, while parts four and five look at the institutional, social and economic aspects; including issues growing in importance such as, accounting for environmental management and, accounting regulation and financial reporting in Islamic countries.
This authoritative Companion volume presents a broad overview of the state of the art of these disciplines and will provide a comprehensive reference source for students and academics involved in these areas.
Contents
Part I: Accounting 1. What is Accounting? (Anne Britton) 2. Methodology in Financial Accounting Theory (Carien van Mourik) 3. Fundamental Issues in Financial Accounting and Reporting Theory (Carien van Mourik) 4. Continental European Accounting Theory: Evolution and Evaluation (Salme Näsi, Chiara Saccon, Sonja Wűstemann and Peter Walton) 5. English Language Theories of Financial Reporting (Christopher Napier) Part II: Reporting 6. Recognition and Measurement (Peter Walton) 7. Fair Value and Financial Reporting (David Cairns) 8. Costs and Benefits of Disclosure (Ann Gaeremynck and Mathijs van Peteghem) 9. Auditing (Christopher Humphrey, Anna Samsonova and Javed Siddiqui) Part III: (International) Accounting Standard Setting and Regulation 10. The Public Interest in International Financial Accounting, Reporting and Regulation (Carien van Mourik) 11. Perspectives on the Roles of and Need for Accounting Regulation (Lisa Baudot) 12. Economic Theory of Financial Reporting Regulation (John Christensen and Hans Frimor) 13. Global Convergence of Accounting Standards (Alfred Wagenhofer) 14. The Role of Conceptual Frameworks in Accounting Standard-Setting (Carien van Mourik and Peter Walton) 15. The Application of IFRS Across Different Institutional Environments (Bernard Raffournier) Part IV: Institutional Aspects of (International) Financial Reporting Regulation 16. The International Accounting Standards Board (Kees Camfferman) 17. Influences on the Standard-setting and Regulatory Process (Lisa Baudot and Peter Walton) 18. Stock Exchanges and International Financial Reporting Regulation (Philippe Danjou) 19. Auditors and International Financial Reporting (Kathryn Cearns) 20. Multinational Corporations and IFRS (Malcom Cheetham, Manfred Kaeser and Julie Scheiner) 21. The IFRS for SMEs (Paul Pacter) Part V: Social and Economic Aspects of (International) Financial Reporting Regulation 22. Socio-economic Consequences of IFRSs (Soledad Moya) 23. Turf Wars or Missionary Zeal: IFRS, IFAC, the World Bank and the IMF (Rachel Baskerville) 24. Accounting Regulation in Emerging Markets and Newly Industrialising Countries (Ahsan Habib) 25. Accounting Regulation and IFRS in Islamic Countries (Salim Aissat, Lotfi Boulkeroua, Mike Lucas and Carien van Mourik) 26. Accounting Tools for Environmental Management and Communication (Charles Cho and Marie-Andrée Caron)
Author Bio
Carien van Mourik is Lecturer in Accounting at the Open University Business School. Her research interests include financial accounting and reporting theory and the public interest in international financial accounting and reporting regulation
Peter Walton is Professor of Accounting at ESSEC Business School and co-director of the ESSEC-KPMG Financial Reporting Chair. Peter is the Chairman of the EAA Financial Reporting Standards Committee. He is also the editor of World Accounting Report and The Routledge Companion to Fair Value and Financial Reporting (2007)
Name: The Routledge Companion to Accounting, Reporting and Regulation (Hardback) – Routledge
Description: Edited by Carien van Mourik, Peter Walton. Financial accounting, reporting and regulation is a vast subject area of huge importance globally with interest rising significantly in the light of the ongoing global financial crisis.
In the first part, a broad overview of the subject of accounting is...
Categories: Financial Accounting, Financial Statement Analysis, International Accounting
