Routledge International Corporate Reporting: Global and Diverse

This textbook provides a comprehensive overview of international corporate reporting which enhances students’ understanding of diversity and convergence in the field. The authors discuss the institutional and cultural context in which international corporate reporting has developed over the years as well as the global reach of IFRS Standards from the IASB throughout and beyond the European Union, into interest groups and emerging economies. Other key elements explored throughout the book include assurance through auditing and corporate governance, narrative reporting, strategic and corporate social responsibility, group accounting, current accounting issues and taxation in corporate reports. Indicative research examples show how the methods used in research papers may be understood and applied. Case studies outline short projects based on corporate cases, with related links to material on corporate websites. Helpful and reliable sources of information and data are identified through hyperlinks to accessible websites. End-of-chapter questions encourage discussion of the main issues. Throughout there is a focus on accountability and the information needs of stakeholders. This new edition of a classic text is fully revised and updated in order to remain essential reading for students of international accounting and corporate reporting globally. The book will be an invaluable resource for postgraduate taught programmes and final-year undergraduate courses in accounting, finance and business studies. Review 'This is an outstanding new (fifth) edition of a well-established international accounting textbook from a highly experienced team of authors. Notably, there is a valuable focus on cultural and institutional influences along with a comprehensive coverage of key reporting issues.' ― Professor Sid Gray, University of Sydney, Australia 'International Corporate Reporting is always part of my recommended textbooks to students across a wide variety of masters’ courses I have taught. It is a must for those who want to understand the current global corporate reporting landscape. And it is truly international in perspective!' ― Paul André, PhD, CPA-CA, Professor of Accounting, HEC Lausanne, Switzerland 'International Corporate Reporting is about anything corporate reporting that is not financial accounting theory or financial statement preparation. It is logically structured, combines breadth with depth, and is impressive in its academic treatment of a great variety of relevant topics.' ― Carien van Mourik, Senior Lecturer in Accounting, The Open University, Faculty of Business and Law, UK 'The book discusses a good variety of topics related to international accounting practice and regulation. Chapters are laid out in an easy-to-follow fashion, offering different ways in which to engage with the content, from brief overviews to detailed case studies. A very worthwhile read for those interested in the topic!' ― Anna Samsonova-Taddei, Professor of Accounting, Alliance Manchester Business School, University of Manchester, PhD Director (Accounting Pathway), UK 'International Corporate Reporting by Weetman, Tsalavoutas, and Gordon is an excellent resource with a vast amount of information about the major international financial and accounting institutional structures. While the text is broad in its scope and includes discussions regarding China, Japan, and the US, its focus is definitely from a European perspective. Thus, it could greatly assist US graduate accounting and finance students in learning about the broader environments in which accounting and auditing functions in today’s global economy.' ― Robert K. Larson, Professor of Accounting, Editor-in-Chief, Journal of International Accounting, Auditing & Taxation, Carl H. Lindner College of Business, University of Cincinnati 'This textbook, written in a friendly style with clear descriptions, discussions, and explanations, provides a thoughtful presentation