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
Language:	English
Published:	Bingley, UK : Emerald Publishing, [2022].
Edition:	First edition.
Series:	Studies in the development of accounting thought ; 25.
Subjects:	Accounting > History. Accounting > Standards > History.

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.