Financial accounting Books

This book critically examines the various approaches of tax systems in the U.K., the U.S., and Israel, in relation to the timing of the recognition of income and expense for tax purposes, and suggests an innovative new model of timing for tax...

Bank Regulation: Effects on Strategy, Financial Accounting and Management Control discusses and problematizes how regulation is affecting bank strategies as well as their financial accounting and management control systems. Following a period of bank...

In 1914, the notion of statutory regulation of trading in shares was anathema to both the Government and the London Stock Exchange. By 1945, a statutory scheme of regulation had been introduced. This book serves to:Track the steps by which this outcome...

The Corporation is a major vehicle of business activity worldwide. It incurs social costs and generates benefits that continually change - hence, whether it still provides a net benefit to society is contestable. Evidence-based observations of the...

This concise volume evaluates the cause and significance of recent corporate failures and financial scandals, and how they reflect on the fitness for purpose of the external auditors, financial reports, financial watchdogs, boards, directors and senior...

Accounting literature has viewed sustainability in terms of social, economic and environmental performances. There have been concerns that the relationship between sustainability, accounting and organizational performance cannot be explained unless we...

This is a prestige reference work offering a comprehensive overview of the state of current knowledge and emerging scholarship in the discipline of AIS. It has been updated to capture the changes in technology since the previous edition, including...

Households and Financialization in Europe develops a processual, relational and critical transdisciplinary approach to household financialization in Europe, utilizing a range of national and local case studies. It does so by drawing on debates in...

As a small business owner, knowing where your money comes from and where it goes is vital to your success. As a student of accounting, understanding debits and credits is the basis of all your further study. Wouldn't it be helpful to have a simple primer...

This is a write-in workbook that can be used by teachers and students alike. Teachers can use it to set homework and students can use this valuable course companion as a self-study book to reinforce the understanding of key concepts covered within...

Accounting standards are an essential element in the regulation of current financial reporting. Standard setters promulgate such standards, and companies and professional accountants follow them in preparing financial reports. Although much has been...

Philip Brown is one of the most admired and respected accounting academics alive today. He was a pioneer in capital markets research in accounting, and his 1968 article, co-authored with Ray Ball, "An Empirical Evaluation of Accounting Income Numbers,"...

International Financial Reporting Standards: A Framework-based Perspective links broad concepts and general accounting principles to the specific requirements of IFRS to help students develop and understand the judgments required in using a...

Waqf is one of the most potent socio-economic tools for reducing public sector deficit and breaking the chain of intergenerational poverty. Providing a high-level discussion on waqf development and innovation within the context of modern...

First published in 1978, The Structure and Reform of Direct Taxation presents the full findings and recommendations of the 'Meade' committee set up by The Institute for Fiscal Studies. It represents the most important contemporary...

This book provides insights into the hidden role of intuitive expertise in financial decision-making. The authors show and discuss how expertise combined with intuitive judgments positively affect decision-making outcomes. The book builds on the latest...

This book is the first comprehensive methodological guide for accounting researchers on Interventionist Research (IVR). It provides all the fundamental components needed for understanding what IVR is, and how to plan, design, and conduct legitimate...

The Development of International Monetary Policy traces the development of international monetary policy from mercantilism to quantitative easing. It has been structured to present some of the pressing issues in international monetary relations involving...

In the collective psyche, a financier is a capitalist. In managerial capitalism, the notion of the 'manager' emerged, and the role of the manager was distinct from the role of the 'owner'. Financial capitalism is similarly underpinned by financiers who...

Financial Reporting: Serving a Useful Purpose? - The New Financial Reporting Regime in the UK - What is Creative Accounting? - Profit and the Profit and Loss Account - Gearing and the Balance Sheet - All of the People, All of the Time? - Unravelling the...

This book, first published in 1989, contains reprints of the early periodical on accounting, The Book-Keeper. It dealt with 'historical reviews of methods and systems in all ages and by all nations. Elucidations of accounts, introducing new and...

This book discusses privatization of law enforcement in relation to suspected corporate crime and recommends guidelines for successful fraud examinations. There is a growing business for global auditing and local law firms to conduct internal...

This is a basic examination of basic tax systems, for both Layperson and Student. It describes the various forms of tax, both historical and theoretical. It examines each in turn, bringing insight to its advantages and hazards. The Author gives a...

Many scholars have claimed that management accounting research has lost its pragmatic relevancy and interventionist research has been proposed as one way to produce theories with increased practical implications. In interventionist research, active...

The reputation of corporate reporting has been in crisis. Trust in the process of financial accounting and auditing has been undermined by a series of high profile scandals involving major corporations, including Enron, Parmalat, Ahold, and Worldcom. In...

An important scholar in the history of accounting, Geoffrey Whittington's numerous articles cover a broad spectrum of the field and are both sharply insightful and extremely significant. He has made important contributions to the topics of inflation...

European venture capital (VC) funds have historically underperformed their US counterparts. This has resulted in reduced investment into European VC by the traditional institutional investors. This book investigates the factors that give rise to the...

This book 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...

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...

PART I: WHY INTERNAL CONTROL SYSTEMS MUST BE AUDITED The Role of Auditing in an Organization What is meant by Internal Control? Internal Control and the Globalization of Financial Markets New Standards for Auditing Internal Control and the Use of...

With contributions by experts from official agencies in Africa, international financial institutions, the private sector, and academia, this book focuses on financial sector development in Sub-Saharan Africa and how institutions can play a more active...

List of Tables List of Figures Preface Acronyms INTRODUCTION Accounting rules Inputs and outputs Is too much expected of accounts? Quantifying margins of error Causes and types of error Simple mistakes PART II: THE INTERIM-NESS OF ACCOUNTS Introduction...

Have you ever felt the workers you really need are not the workers you actually employ? Maybe you believe your organization is not operating as effectively as it should. Perhaps it is issues like procurement cost overruns, customer complaints or...

Our world is facing unprecedented technological and ethical challenges. Such is the complexity of today's business environment, that sustained long-term success is impossible without a much broader outlook than that fostered by current management school...

The 2007-2009 financial crisis caught many by surprise. When the dust began to settle, people began looking around and asking how this could have happened and why we did not see it coming. Criticism fell heavily on the economics profession because there...

Describes the lives, theories, and legacies of six great minds in finance who changed the way we look at financial markets and equilibrium. Bachelier, Samuelson, Fama, Ross, Tobin, and Shiller; proponents and critics of the market efficiency theories who...