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While the practice of Internet financial reporting (IFR) has evolved rapidly, research has questioned the corresponding responsiveness of the auditing profession. This study investigates the existence and nature of an expectations gap that may have arisen in relation to the auditor's role and responsibilities with respect to IFR. Based on a questionnaire survey in New Zealand, results confirm the existence of an expectations gap between auditors and stakeholder groups. Specific responsibilities contributing to deficient performance, deficient standards and unreasonable expectations components of this gap are identified. The principal pronouncement dealing with auditors' relevant responsibilities in New Zealand is AGS 1003 Audit Issues Relating to the Electronic Presentation of Financial Statements and Related Auditor's Reports. AGS 1003 discusses, inter alia, the auditor's role and responsibilities in relation to electronic financial statements before and after online publication, and the implications of IFR for the auditor's report and other audit communications. The study argues that the authoritative status of such guidance statements may contribute to a perpetuation of the gap. Further, the profession is urged to avoid 'standard' professional responses to the issues, which risk being labelled insufficient and/or strategically motivated. The findings have policy implications for standard-setters internationally.
The Internet bubble has collapsed and the largest bankruptcy in US history, Enron, has made the call for greater transparency in financial reporting more important than ever. Andrew Higson draws attention to what is a 'true and fair view' in reporting and critically examines accounting theory and modern practice.
This title was first published in 2002: This text is concerned with the role of corporate reporting in UK public limited companies. It is a common assumption that the most significant part of any corporate report is the accounting information contained within. This book, however, takes a different view. The central argument is that the purpose of corporate reporting has changed from one primarily of stewardship and accountability to shareholders to a more outward- and forward-looking perspective. The author argues that one of the driving forces for this change in orientation is the discourse of environmental accounting, along with other forces. The book is essentially explorative. The author is concerned with looking at different aspects of the changes in corporate reporting and taking different perspectives in the development of the argument.
Economic growth is directly impacted by a multitude of different industries; in recent years, the service industry has emerged as a significant contributor to the global economy. As such, the effective management of this sector has become a widely studied topic. The Handbook of Research on Promotional Strategies and Consumer Influence in the Service Sector is an authoritative reference source for the latest research on emerging methods for innovative service design and delivery, examining how growing customer expectations and global competition has influenced this industry. Featuring quality factors, marketing tools, and the effects of consumer behavior, this publication is ideally suited for researchers, professionals, and academicians actively involved in the service industry.
Accounting, as a subject of study, is an engaging course, all pervading and directly or indirectly impacts on virtually all we do, both in business and our private lives. It is a living subject as it continues to grow, develop and expand in scope and depth with the evolution of businesses and societies. Several terms are used to define, describe and convey the meanings of what the Accountant proposes to portray in the financial presentations. While some terms readily lend themselves to easy interpretation, appreciation and usage, some are much more difficult to understand by the casual reader and even by the student of accountancy in his or her early stages of apprenticeship. This compendium contains a compilation of some selected accounting related concepts, terms and topics (picked at no particular order), together with their meaning as intended by the Accountant. It also includes some Economics and Finance terms. They were put together in this format in an attempt to assist the readers comprehension of the accounting terminologies as commonly used by the practitioners. The work is not intended to be a stand alone exposition and exhaustive, but as an adjunct of the main texts on the various topics covered. As a reference book, it is proposed to provide a handy companionship to the student of accountancy, finance, economics and anyone who wishes to learn and appreciate the contents of published financial statements and the invaluable presentations of the Accountants. Access to the Accounting Standards and the Guidelines as listed toward the last pages of the book could provide a useful tool in the hands of a strong admirer as well as the practitioner of the subject of accountancy.
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
The realm of corporate reporting has shifted significantly since the 7th edition of this book was published. With the world becoming an ever smaller place, the need for a set of global reporting standards has become all the more pressing. To this end two major frameworks have emerged as the flag bearers of global financial reporting standards viz International Financial Reporting Standards (IFRS) and US GAAP. The former has been mandatory for all companies listed on the JSE Securities Exchange Limited (JSE) since 2005. The differential framework ties in well with the recent amendments to the Companies Act in the form of the Corporate Laws Amendment Act (CLAA). The CLAA marks the first phase of Corporate Law reform in South Africa and aims to introduce, amongst other reforms, differential reporting for limited interest companies as defined, to ease the burden of financial reporting on entities where external use of financial information is limited. It will be followed by the new Companies Act which is currently at the Bill stage. The CLAA has an effective date of 14 December 2007. The disclosure requirements set out in this book apply to South African enterprises. They can therefore be applied to companies, close corporations, trusts and partnerships, irrespective of differences in capital structure. Enterprises which are subsidiaries of foreign parent companies may also be required to prepare their financial statements in a format, and with disclosure, that complies with reporting standards abroad. This could lead to disclosure additional to that required in South Africa as set out in this book.
Contemporary Issues in Financial Reporting, Auditing and Corporate Governance offers theoretical and empirical background on three fundamental areas of accounting, namely financial reporting, auditing and corporate governance. This book is written in a clear and reader-friendly manner to create readers’ interest in the central issues of discussion. The uniqueness of this book is in its extensive coverage of national and internationally-oriented issues of financial reporting, auditing and corporate governance. This book is ideal for accounting and business related courses at upper undergraduate and post-graduate levels. With its broad coverage, the book should also be of interest to academicians, professionals, corporate managers, regulatory bodies and researchers.