Accounting and auditing have evolved and expanded as areas of research. This evolution presents challenges for readers trying to keep up with the latest important developments and debates. Routledge Focus on Accounting and Auditing presents concise books on important topics and how they impact on the world of accounting.
Individually, each title in the series provides coverage of a key topic, whilst collectively, the series forms a comprehensive collection across accounting and auditing research.
Integrated Reporting and Corporate Governance Boards, Long-Term Value Creation, and the New Accountability
Public Sector Audit
By Sara Giovanna Mauro
May 14, 2021
Public sector management and accounting scholarship has witnessed enormous change over the last four decades. Several reform paradigms have become well-known and disseminated worldwide, under acronyms such as NPM – New Public Management, NPG – New Public Governance, and PV – Public Value. At the ...
By Laura Girella
February 15, 2021
Corporate governance and corporate reporting are closely linked to each other, and their respective evolutionary patterns are mutually influencing. Along with the recent expansion of company disclosure, a growing attention is being paid to corporate governance determinants and mechanisms ...
By Carolyn J. Cordery, David C. Hay
November 23, 2020
This book provides a concise overview of the current context and types of public sector audit and the varied structures within which public sector audit is practised across the world. It summarises the objectives of public sector audit as well as explores the role of the International Organisation...
By Niels Joseph Lennon
July 13, 2020
In organizations, accounting produces organizational knowledge that affects decision-making and managerial action. Companies placing importance on shareholder value sometimes tend to elevate accounting to a higher truth criterion for justifying managerial actions. Yet, the nature of accounting ...
By Francisco Bravo-Urquiza, Nuria Reguera-Alvarado
December 05, 2019
Gender diversity as a corporate governance mechanism is high on the agenda for regulators, firms, and researchers. Particularly, gender board composition has received a great deal of attention in recent years. The theoretical foundations of the benefits associated with the inclusion of female ...
By Masatsugu Sanada, Yoshihiro Tokuga
September 30, 2019
Little has been published on accounting standards in Japan and how they have developed. The purpose of this study is to construct a historical narrative of the interplay between accounting standards in Japan and theories of regulation. The authors demonstrate that delegation of the authority for ...
By David Hay
June 26, 2019
The Future of Auditing provides a concise overview of the function of auditing and the future challenges it faces, underpinned with suggestions for future research. It evaluates the key challenges facing the profession, such as quality, competition, and governance, as well as highlighting the ...
By Laura Girella
April 05, 2018
Although the need to expand the boundaries of financial reporting has been discussed since the mid-1990s, little consideration has been given to the evolution and discourses of integrated reporting of non-financial aspects. Yet by investigating how and why an organisation defines and its reporting ...