Corporate Reporting On The Internet And The Expectations Gap
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Corporate Reporting On The Internet And The Expectations Gap
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Author : Richard T. Fisher
language : en
Publisher:
Release Date : 2015
Corporate Reporting On The Internet And The Expectations Gap written by Richard T. Fisher and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
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.
Corporate Financial Reporting
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Author : Andrew Higson
language : en
Publisher: SAGE
Release Date : 2003-02-28
Corporate Financial Reporting written by Andrew Higson and has been published by SAGE this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-02-28 with Business & Economics categories.
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.
A Social Critique Of Corporate Reporting A Semiotic Analysis Of Corporate Financial And Environmental Reporting
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Author : David Crowther
language : en
Publisher: Routledge
Release Date : 2018-02-06
A Social Critique Of Corporate Reporting A Semiotic Analysis Of Corporate Financial And Environmental Reporting written by David Crowther and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-02-06 with Social Science categories.
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.
Handbook Of Research On Promotional Strategies And Consumer Influence In The Service Sector
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Author : Panwar, Upendra Singh
language : en
Publisher: IGI Global
Release Date : 2016-04-11
Handbook Of Research On Promotional Strategies And Consumer Influence In The Service Sector written by Panwar, Upendra Singh and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-11 with Business & Economics categories.
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.
Corporate Reporting And The Internet
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Author : Zachary Coffin
language : en
Publisher:
Release Date : 2002
Corporate Reporting And The Internet written by Zachary Coffin and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with categories.
Corporate Financial Reporting
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Author : Andrew Higson
language : en
Publisher: SAGE
Release Date : 2003-02-28
Corporate Financial Reporting written by Andrew Higson and has been published by SAGE this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-02-28 with Business & Economics categories.
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.
Corporate Reporting
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Author : G. K. Everingham
language : en
Publisher: Juta and Company Ltd
Release Date : 2004
Corporate Reporting written by G. K. Everingham and has been published by Juta and Company Ltd this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Business & Economics categories.
Corporate Reporting
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Author : Geoff Everingham
language : en
Publisher: Juta and Company Ltd
Release Date : 2008-06-30
Corporate Reporting written by Geoff Everingham and has been published by Juta and Company Ltd this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-06-30 with Law categories.
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.
Perspectives On Corporate Social Responsibility
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Author : Lez Rayman-Bacchus
language : en
Publisher: Routledge
Release Date : 2017-03-02
Perspectives On Corporate Social Responsibility written by Lez Rayman-Bacchus and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-03-02 with Business & Economics categories.
Over the last decade the question of the relationship between organizations and society has been subject to much debate, often of a critical nature. The decade has seen protests concerning the actions of organizations, exposures of corporate exploitation and unfolding accounting scandals. At the same time ethical behaviour and a concern for the environment have been shown to have a positive correlation with corporate performance. The nature of corporate social responsibility is therefore a topical one for businesses and academics. There are, however, many different perspectives upon what is meant by corporate social responsibility and how this might be applied within organizations. The authors involved are respected academics from a variety of disciplines from around the world. The contributions to this book investigate theoretical perspectives on the topic, the application in practice of socially responsible behaviour and the ethical dimension of such behaviour.
Corporate Disclosure In The Internet Age
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Author : Peter J. Wallison
language : en
Publisher:
Release Date : 2015
Corporate Disclosure In The Internet Age written by Peter J. Wallison and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
Put aside the wild daily swings in the market for a moment and concentrate on this key fact: the ratio of market values to book values of S&P 500 companies has ascended from one-to-one in the late 1970s to six-to-one today. For some, this reflects excessive speculation, an unsustainable bubble. But a better explanation may be that during this period the source of value creation in our economy moved from tangible to intangible assets, from hardware to software-literally, from bricks and mortar to brains. A transition this significant requires big changes in the legal and regulatory framework in which the economy functions. Significant modernization has occurred in the frameworks applicable to financial services and telecommunications. Yet, suprisingly, as the information age has advanced and balance sheets have become less relevant as measure of true value, there has been relatively little change in the regulatory requirements for disclosure, including the contents of the financial statements that form the heart of our corporate disclosure system. The growing gap between balance sheet and market values tells us that we will need something different in the future, as more and more companies earn their profits from intangible assets. Failure to properly value intangibles can result in distorted valuation, volatility and, perhaps, a bubble. So what is to be done? First, the existing model for financial disclosure must be updated so that it does a better job of reflecting the value of the intangibles that are the core assets of the information economy. Investors will be best served if all assets -tangible and intangible-are measured and reported, even if the value of some intangibles can only be communicated through indicators. Such an indicator could consist of a company's product returns, for example. In addition, financial reporting must be forward-looking, describing not only historical cost, but providing as accurate a snapshot as possible of an organization's current operations and likely future prospects. In part, this can be done through business releasing non-financial data that can be analyzed against the data of competitors and industry benchmarks. To achieve these objectives, a number of prominent analysts and accounting theorists have suggested that companies supplement their current financial reports with databases, accessible through the internet, These would contain more finely grained components of the current asset, liability and expense categories than the information aggregated in conventional quarterly and annual reports. Other useful data elements would include indicators from which the status of such intangibles as customer loyalty and employee satisfaction might be derived. The number of times a customer makes purchases of a household item from a particular company is a clear example. Work is already under way in many industries to settle only the precise definitions of various data elements that would be used for electronic data interchange, This work uses a new data processing language known as extensible markup language (XML) that permits the tagging of the multiplicity of data elements that are part of the movement of goods in a supply chain. The tags allow software applications of various kinds to dip into this pool of data and extract the information necessary for carrying on business transactions in t a common language. When applied to financial information, it would permit more rapid and thorough analysis and benchmarking, Most important, it would permit assessments of company prospects to become user-driven, rather than issue-driven. But a framework is clearly necessary to achieve this. We need a reliable model encouraged by regulators but user and market-driven, and developed by analysts, corporate financial officers and the accounting profession. As new approaches to disclosure take hold-such as the recent and unconventional release of customer acquisition costs by Amazon.com-the role of accountants will change. Instead of certifying financial statements, accountants may work on defining data elements providing assurance for the reliability of company data disclosures. In addition, as US and international accounting standard converge, accountants may acquire responsibility for reporting on the reliability of indicators used to measure the intangible assets-such as those that increasingly represent the core value of may companies. The US economy continues to spawn innovative companies and new ideas. It would be ironic if the capital markets, which supply the necessary financing for innovation and change, were unable to benefit from the vast improvements in information use that the internet has made possible.