Article2003

Financial Accounting Theory

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Organizational Management

Abstract

Chapter 1: Introduction to financial accounting theory Chapter 2: The financial reporting environment Chapter 3: The regulation of financial accounting Chapter 4: International accounting Chapter 5: Measurement issues: accounting for the effects of changing prices and markets Chapter 6: Normative theories of accounting: the case of conceptual framework projects Chapter 7: Positive Accounting Theory Chapter 8: Unregulated corporate reporting decisions: considerations of systems-oriented theories Chapter 9: Extended corporate accountability: the incorporation of social and environmental factors within external reporting Chapter 10:Reactions of capital markets to financial reporting Chapter 11: Reactions of individuals to financial reporting: an examination of behavioural research in accounting Chapter 12: Critical perspectives of accounting

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