Bücher der Reihe Routledge Studies in Accounting

Auditing Theory provides an innovative theory of auditing underpinning auditing practice, using the method of conceptual enquiry. It offers new insights into the nature of materiality, evidence, professional judgement, and scepticism in auditing.

This book tells the story of accounting in the 1990s in the words of three ASB Board members: Sir David Tweedie, Allan Cook, and Professor Geoffrey Whittington. It covers the problems the standard-setters faced, both technical and political, the resistance they met, the solutions they developed, and the durability of their work.

The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.

The growing internationalization of markets, the relaxation of constraints on capital flows between countries, and the creation of different economic unions -- the European Union in particular -- initiated the flow of capital, goods, and services across national borders, growth and diffusion of shareholding, and increased merger activity among the world''s largest stock exchanges. These changes have stimulated an interest in understanding developments in accounting and corporate governance in a newly qualitative way. Law, Corporate Governance, and Accounting sets out a framework for the analysis of institutional environments as the interconnected key tools of modern public corporations. Along with examining latest developments in the integrated formal structures for the formulation of international accounting principles, analyzing new accounting regulations and the extrapolating on the lessons that can be learned from the harmonization of accounting principles in Europe, this monograph provides the analyses of the convergence in both auditing and corporate governance as well as US perspective on IFRS adoption.

The factors determining the formation of accounting principles in different countries have long been studied. Cultural conditions have been identified as one of the reasons for national variations. This issue is particularly important when there is an effort to harmonise and standardise accounting principles, in order to create a uniform system, which may be adopted globally. This book explores the impact of cultural conditions on the financial reporting quality of public companies preparing financial statements according to International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). It discusses the main trends in the theory of capital and earnings in the economy. The book focuses on the relationship between the cultural dimensions under analysis, such as power distance, individualism/collectivism, masculinity/feminity, strong uncertainty/weak uncertainty, short/ long time orientation and indulgence/restraint, and the properties of the financial results; persistence, predictive value, accrual adjustments and earnings smoothing. It identifies the determinants - cultural conditions that have a statistically material impact, either positive or negative, on various attributes of the quality of the financial results of public companies. The book contains an up-to-date, in-depth description of the financial statements of public companies, across of variety of countries and sectors. The publication is addressed to researchers and students concerned with the functioning of capital markets and financial reporting quality and those who would like to expand their knowledge in the field of behavioural finance, as well as investors in capital markets.

Artificial intelligence (AI) and Big Data based applications in accounting and auditing have become pervasive in recent years. However, research on the societal implications of the widespread and partly unregulated use of AI and Big Data in several industries remains scarce despite salient and competing utopian and dystopian narratives.This book focuses on the transformation of accounting and auditing based on AI and Big Data. It not only provides a thorough and critical overview of the status-quo and the reports surrounding these technologies, but it also presents a future outlook on the ethical and normative implications concerning opportunities, risks, and limits. The book discusses topics such as future, human-machine collaboration, cybernetic approaches to decision-making, and ethical guidelines for good corporate governance of AI-based algorithms and Big Data in accounting and auditing. It clarifies the issues surrounding the digital transformation in this arena, delineates its boundaries, and highlights the essential issues and debates within and concerning this rapidly developing field. The authors develop a range of analytic approaches to the subject, both appreciative and sceptical, and synthesise new theoretical constructs that make better sense of human-machine collaborations in accounting and auditing.This book offers academics a variety of new research and theory building on digital accounting and auditing from and for accounting and auditing scholars, economists, organisations, and management academics and political and philosophical thinkers. Also, as a landmark work in a new area of current policy interest, it will engage regulators and policy makers, reflective practitioners, and media commentators through its authoritative contributions, editorial framing and discussion, and sector studies and cases.

Drawing on a wide range of international examples, this readable book is targeted not just at accounting specialists, but at anyone who is comfortable reading the serious financial press, is intrigued by what is going on in the massive M&A market, and concerned to achieve better informed M&A.

Offering different ways of looking at accounting and accountants, this book draws upon the work of eminent thinkers, such as Barthes, Derrida, Foucault, and Bahktin. It aims to develop different insights into the nature of accounting, and attempts to introduce contemporary poststructuralist ideas into accounting theory and practice.

Presents an illuminating analysis of Internally Generated Goodwill from a strategic point of view. This title launches the author's strategic analysis from a foundational understanding of Internally Generated Goodwill as determined largely in relationship to intangible resources and competitive differentials.

Accounting education ought to prepare future professionals to enter a principle-based, rules-oriented field of activity wherein technical knowledge of accounting standards and ethical awareness are crucial.

This book sets out a framework for the analysis of institutional environments and accounting practices in in selected countries during the pre-crisis period, followed by an examination of the impact of the crisis.

Bank Regulation: Effects on Strategy, Financial Accounting and Management Control seeks to discuss and problematize how regulation is affecting bank strategies as well as their financial accounting and management control systems.

Actor-Realty Construction ¿ A Pragmatic Constructivist Approach for Management and Accounting is an innovative new work that introduces a paradigm for functioning practice and develops methods and concepts for managing and observing that practice. It is aimed at people who do research on or work actively with developing management and accounting.

The recent financial crisis sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.

Along with examining latest developments in the integrated formal structures for the formulation of international accounting principles, analyzing new accounting regulations and the extrapolating on the lessons that can be learned from the harmonization of accounting principles in Europe, Law, Corporate Governance, and Accounting provides the analyses of the convergence in both auditing and corporate governance as well as US perspective on IFRS adoption.

Accounting in Networks provides a timely contribution to the literature, consolidating and disseminating what has been happening at the frontiers of management accounting research, and examining the implications of network relations and the multiplicity of accounting roles therein.

Challenges the basic assumptions on which the practice of financial reporting is based. This title uses the stakeholder theory of the firm to show that companies have a responsibility to achieve distributive justice, and the company's accounts could play an important role in fulfilling this responsibility.

This book explores the role of accountants in business and society. It aims to raise awareness of the existence and importance of fundamental issues that are often ignored or by-passed in contemporary discussion on accounting.

Examines the intellectual capital reporting practices, with a human capital focus, of firms located in the developing nation of Sri Lanka. This book aims to ascertain to what extent the industry groups, based on the number of shareholders, differ in their ICR practices; to what extent firms in Sri Lanka differ from counterparts in other nations.

This book elaborates a critique of contemporary accounting. The authors encourage those with a close interest in accounting to make the search for a more emancipatory and enabling accounting a core area of their interest.

The book promotes a comprehensive reflection around how ethics can and should be taught to accounting students, discussing and highlighting the most updated research on accounting ethics education, being an essential and useful reference in the field.

Drawing on a wide range of international examples, this readable book is targeted not just at accounting specialists, but at anyone who is comfortable reading the serious financial press, is intrigued by what is going on in the massive M&A market, and concerned to achieve better informed M&A.