Bøker i Routledge Studies in Accounting-serien

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.

This book provides a timely picture of the audit sector and how it responds to regulatory and technological challenges. It analyses the impact of EU reforms on audit practices by comparing the U.K. and Italy.

The book analyses segmentation, value to customer, price-value maps, segmental pricing, product differentiation and dynamic pricing, with traditional economic theory, showing how these ideas have implications for management accountants and the value that they can bring to the business.

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.

Artificial intelligence (AI) and Big Data based applications in accounting and auditing have become pervasive in recent years. 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 and discussion.

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.

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.

Accounting, Innovation and Inter-Organisational Relationships gathers leading researchers from all around the world to argue for the importance of more systematic knowledge about accounting, innovation and inter-organisational relationships.

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.

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.

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.

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.

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.