Historical developments in the accountancy profession, financial reporting, and accounting theory /

Bibliographic Details
Main Authors: Baker, C. Richard, 1946- (Author), Persson, Martin E. (Author)
Format: Book
Published: Bingley, UK : Emerald Publishing, [2022].
Edition:First edition.
Series:Studies in the development of accounting thought ; 25.
Table of Contents:
  • Section 1. Financial reporting and the accountancy profession
  • Chapter 1. Contrasting institutional logics: historical development of the public accountancy professions in the United Kingdom and France
  • Chapter 2. A brief history of the United States Standard Auditor's Report
  • Chapter 3. The history of accounting standards setting in the United States prior to the creation of the Committee on Accounting Procedures
  • Chapter 4. The influence of accounting theory on the FASB conceptual framework
  • Chapter 5. The role of financial reporting in corporate governance
  • Section 2. Accounting measurements and theory
  • Chapter 6. A genealogy of positivist and critical accounting research
  • Chapter 7. Principles versus rules-based accounting standards
  • Chapter 8. The concept of prudence in accounting
  • Chapter 9. The challenge of measuring intangibles: insights from brand valuation
  • Chapter 10. The concept of measurement in financial reporting.