Routledge Studies in Accounting
About the Book Series
This series explores the roles of Accounting and Accounting theory in the modern world. The series examines research in accounting thought, practice, auditing, principles and ethics as well as international standards and regulation setting. Examining private, public and non-profit sectors, Routledge Studies in Accounting, seeks to advance the scholarly debate by providing cutting edge and insightful research
Accounting and Auditing Standards for Islamic Financial Institutions
1st Edition
By Mohd Ma'Sum Billah
May 31, 2023
While accounting and audit functions are significantly regulated and standardized in conventional financial industries and activities, through the implementation of International Accounting Standards, and International Financial Reporting Standards, as well as other international, regional, and ...
Business Models and Corporate Reporting: Defining the Platform to Illustrate Value Creation
1st Edition
By Lorenzo Simoni
May 31, 2023
This book discusses the role of business models in corporate reporting. It illustrates the evolution of non-financial reporting, the importance of business model reporting, and the main conceptualisations of business models. It also offers a methodological contribution to the assessment of ...
Accounting Ethics Education: Making Ethics Real
1st Edition
Edited
By Alberto Costa, Margarida Pinheiro
January 09, 2023
Accounting education ought to prepare future professionals to enter a principles-based, rules-oriented field of activity wherein technical knowledge of accounting standards (principles, rules and decision procedures) and ethical awareness (the capacity to discern moral issues and resolve ethical ...
Auditor Going Concern Reporting: A Review of Global Research and Future Research Opportunities
1st Edition
By Marshall A. Geiger, Anna Gold, Philip Wallage
January 09, 2023
Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions ...
Accounting Ethics Education: Teaching Virtues and Values
1st Edition
Edited
By Margarida Pinheiro, Alberto Costa
May 30, 2022
Accounting Ethics Education: Teaching Virtues and Values gathers a diversity of contributions from invited, well-known experts. It promotes a comprehensive reflection around how ethics can and should be taught to accounting students, discussing and highlighting the most updated research on ...
Interventionist Research in Accounting: A Methodological Approach
1st Edition
By Vicki Baard, John Dumay
April 29, 2022
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 intervention studies, which can endure the ...
Accounting for M&A: Uses and Abuses of Accounting in Monitoring and Promoting Merger
1st Edition
Edited
By Amir Amel-Zadeh, Geoff Meeks
May 28, 2020
Spending on M&A has, in aggregate, grown so fast that it has even overtaken capital expenditure on increasing and maintaining physical assets. Yet McKinsey, the leading management consultancy, reports that "Anyone who has researched merger success rates knows that roughly 70% fail". The idea ...
Bank Regulation: Effects on Strategy, Financial Accounting and Management Control
1st Edition
Edited
By Anna-Karin Stockenstrand, Fredrik Nilsson
August 23, 2018
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 de-regulation, the new millennium brought a ...
Brand Valuation
1st Edition
By Luc Paugam, Paul André, Henri Philippe, Roula Harfouche
June 08, 2018
In the new economy where value drivers are shifting from tangible to intangibles resources, brands are the most familiar asset. They are well known by consumers, perceived as a critical component of enterprise value and often motivate large mergers and acquisitions. Yet, brands are a complex ...
Fraud in Financial Statements
1st Edition
By Julie E. Margret, Geoffrey Peck
June 08, 2018
As the monetary cost of fraud escalates globally, and the ensuing confidence in financial markets deteriorates, the international demand for quality in financial statements intensifies. But what constitutes quality in financial statements? This book examines financial statement fraud, a topical and...
Auditing Theory
1st Edition
By Ian Dennis
April 27, 2018
Auditing is generally considered to be a particularly practical discipline. This hampers theoretical research, as does its complex nature. The unquestioning acceptance and implementation of rules governing auditing practice could lead to poor outcomes. This book provides a theory of auditing that ...
International Classification of Financial Reporting: Third Edition
1st Edition
By Christopher Nobes
February 12, 2018
Financial reporting practices differ widely between countries and this has far-reaching implications for multinational businesses. Over more than a century, there have been attempts to classify countries into groups by similarities of practices. With the recent spread of International Financial ...