The modern history of accounting has been marked by the rapid escalation of a vast array of accounting standards and other technical rules. In spite of this enormous regulatory activity, sudden collapses and other associated financial reporting failures persist. In such a climate, audited financial statements are the most highly regulated of commodities but also the least reliable. This book investigates this issue from the perspective of accounting as a professional occupation. The author argues that the accounting profession is beset by an inferior and incomplete notion of quality in its...
The modern history of accounting has been marked by the rapid escalation of a vast array of accounting standards and other technical rules. In spite o...
A combination of driving book and road atlas, this is a practical guide to touring New Zealand by road. There are 50 colour maps covering all of New Zealand's best scenic driving routes, each accompanied by a guide to all of the touring highlights covered on the map. The author provides user-friendly information, such as: what to do and see when you are on the road, scenic spots, nature walks, where to eat and drink, distances and times, where the toilets are and where to buy petrol.
A combination of driving book and road atlas, this is a practical guide to touring New Zealand by road. There are 50 colour maps covering all of New Z...
This thought-provoking and immensely readable collection of articles, speeches and letters by Walter Schuetze, one of the world's most distinguished accounting practitioners, is a work for our time. In the wake of the largest surprise corporate failures and retrospective financial restatements in corporate history, Walter Schuetze and Peter Wolnizer (as editor) turn their attention to what they call the syndrome of 'Enronitis'. They contend that the unheralded collapse of companies such as Enron and WorldCom in the USA, and HIH Insurance in Australia, shows the failure of conventional...
This thought-provoking and immensely readable collection of articles, speeches and letters by Walter Schuetze, one of the world's most distinguished a...
The rise of the British accountancy profession from the late nineteenth century to the present day, and the world-wide success of its accountancy firms, were to a large extent based on the growth of the audit function.
This book explores the history of the audit process in Britain, demonstrating that the characteristic features of the auditing industry are a diversity in practice based largely on the different types of clients the auditors serve. The book examines the innovation that was brought about by the staggering developments in information technology which have been seen over...
The rise of the British accountancy profession from the late nineteenth century to the present day, and the world-wide success of its accountancy f...
The book presents a series of researched biographies of professional accountants who immigrated to the United States and developed their careers there in the late nineteenth and early twentieth century.
This volume is a tribute to the efforts of a relatively small group of Scots who helped to establish and nurture American public accountancy at a time when demand for its services greatly exceeded the ability of native-born accountants to provide them.
The book presents a series of researched biographies of professional accountants who immigrated to the United States and developed their careers th...
With the collapse of Enron and other similar scandals, financial reporting and its relation to corporate governance has become a contentious issue. In this revealing book, author Paul Rosenfield involves the reader in exploring contemporary financial reporting and skilfully highlights the deficiencies in current methods. In doing so it provides a user-oriented guide to the salient issues which affect all aspects of financial accounting.
Contemporary Issues in Financial Reporting challenges the reader to critically think through the issues and arguments involved in the...
With the collapse of Enron and other similar scandals, financial reporting and its relation to corporate governance has become a contentious issue....
Goodwill, sometimes purchased but often more significantly internally generated, is the major constituent of the value of many listed companies. Accounting aims to provide users of financial statements with useful information, and more than fifty current International Financial Reporting Standards prescribe accounting disclosure requirements in minute detail. However, these Standards dismiss internally generated goodwill with a single brief provision that it is not to be brought to account at all. The impairment regime now laid down for dealing with purchased goodwill contains severe...
Goodwill, sometimes purchased but often more significantly internally generated, is the major constituent of the value of many listed companies. Ac...
Written by an internationally respected expery, this is the first and only book to offer a comprehensive survey of accounting, authorative research on a broad international scale for the last two centuries.
Written by an internationally respected expery, this is the first and only book to offer a comprehensive survey of accounting, authorativ...
Australian literature on professional accounting and audit begins in 1880. The two decades to 1900 were a crucial period in Australian history, the boom years of the 1880s being followed by the severe recession of the 1890s and the federation of the Australian. There were no professional accounting journals but publication took place in banking and insurance magazines, commercial newspapers and general newspapers. This book reprints 65 articles from this turbulent period and hugely productive period in Australian Accounting and Auditing practices.
Australian literature on professional accounting and audit begins in 1880. The two decades to 1900 were a crucial period in Australian history, the bo...
This volume is dedicated to the life work of Ray Chambers, who was continually seeking ways to stimulate and advance the development of a demonstrably rigorous and serviceable system of accounting. This search for an ideal led Chambers into myriad environments, an aspect of his life exhaustively illustrated in his "Aide Memoire," which forms part of this memorial volume.
This volume is dedicated to the life work of Ray Chambers, who was continually seeking ways to stimulate and advance the development of a demonstrably...
