Routledge Focus on Accounting and Auditing
About the Book Series
Accounting and auditing have evolved and expanded as areas of research. This evolution presents challenges for readers trying to keep up with the latest important developments and debates. Routledge Focus on Accounting and Auditing presents concise books on important topics and how they impact on the world of accounting.
Individually, each title in the series provides coverage of a key topic, whilst collectively, the series forms a comprehensive collection across accounting and auditing research.
Intuitive Expertise and Financial Decision-Making
1st Edition
By Michael Grant, Fredrik Nilsson
May 27, 2024
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 academic studies in this emergent field. In ...
Budgeting and Performance Management in the Public Sector
1st Edition
By Sara Giovanna Mauro
January 09, 2023
Public sector management and accounting scholarship has witnessed enormous change over the last four decades. Several reform paradigms have become well-known and disseminated worldwide, under acronyms such as NPM – New Public Management, NPG – New Public Governance, and PV – Public Value. At the ...
Integrated Reporting and Corporate Governance: Boards, Long-Term Value Creation, and the New Accountability
1st Edition
By Laura Girella
August 29, 2022
Corporate governance and corporate reporting are closely linked to each other, and their respective evolutionary patterns are mutually influencing. Along with the recent expansion of company disclosure, a growing attention is being paid to corporate governance determinants and mechanisms ...
Public Sector Audit
1st Edition
By Carolyn J. Cordery, David C. Hay
May 30, 2022
This book provides a concise overview of the current context and types of public sector audit and the varied structures within which public sector audit is practised across the world. It summarises the objectives of public sector audit as well as explores the role of the International Organisation...
Accounting, Representation and Responsibility: Deleuze and Guattarí Perspectives
1st Edition
By Niels Joseph Lennon
April 29, 2022
In organizations, accounting produces organizational knowledge that affects decision-making and managerial action. Companies placing importance on shareholder value sometimes tend to elevate accounting to a higher truth criterion for justifying managerial actions. Yet, the nature of accounting ...
Accounting Regulation in Japan: Evolution and Development from 2001 to 2015
1st Edition
By Masatsugu Sanada, Yoshihiro Tokuga
June 30, 2021
Little has been published on accounting standards in Japan and how they have developed. The purpose of this study is to construct a historical narrative of the interplay between accounting standards in Japan and theories of regulation.The authors demonstrate that delegation of the authority for ...
Gender and Corporate Governance
1st Edition
By Francisco Bravo-Urquiza, Nuria Reguera-Alvarado
June 30, 2021
Gender diversity as a corporate governance mechanism is high on the agenda for regulators, firms, and researchers. Particularly, gender board composition has received a great deal of attention in recent years. The theoretical foundations of the benefits associated with the inclusion of female ...
The Boundaries in Financial and Non-Financial Reporting: A Comparative Analysis of their Constitutive Role
1st Edition
By Laura Girella
June 30, 2021
Although the need to expand the boundaries of financial reporting has been discussed since the mid-1990s, little consideration has been given to the evolution and discourses of integrated reporting of non-financial aspects. Yet by investigating how and why an organisation defines and its reporting ...
The Future of Auditing
1st Edition
By David Hay
June 30, 2021
The Future of Auditing provides a concise overview of the function of auditing and the future challenges it faces, underpinned with suggestions for future research. It evaluates the key challenges facing the profession, such as quality, competition, and governance, as well as highlighting the ...