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Routledge Studies in Accounting

About the Series

This series explores the roles of Accounting and Accounting theory in the modern world. The series examines research in accounting thought, practice, auditing, principles and ethics as well as international standards and regulation setting. Examining private, public and non-profit sectors, Routledge Studies in Accounting, seeks to advance the scholarly debate by providing cutting edge and insightful research

49 Series Titles

Per Page

Auditing Transformation Regulation, Digitalisation and Sustainability

Auditing Transformation: Regulation, Digitalisation and Sustainability

1st Edition


Edited By Jan Marton, Fredrik Nilsson, Peter Öhman
August 17, 2023

This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth ...

The UK Accounting Standards Board, 1990-2000 Restoring Honesty and Trust in Accounting

The UK Accounting Standards Board, 1990-2000: Restoring Honesty and Trust in Accounting

1st Edition


By D.P. Tweedie, Allan Cook, Geoffrey Whittington
July 28, 2023

In the late 1980’s financial accounting in Britain was in disarray. ‘Creative’ accounting was rife. The authority of the industry’s standard-setters had been drastically compromised when their rules for inflation accounting were first ignored by many firms and then abandoned. There were calls for ...

Accounting and Auditing Standards for Islamic Financial Institutions

Accounting and Auditing Standards for Islamic Financial Institutions

1st Edition

By Mohd Ma'Sum Billah
May 31, 2023

While accounting and audit functions are significantly regulated and standardized in conventional financial industries and activities, through the implementation of International Accounting Standards, and International Financial Reporting Standards, as well as other international, regional, and ...

Business Models and Corporate Reporting Defining the Platform to Illustrate Value Creation

Business Models and Corporate Reporting: Defining the Platform to Illustrate Value Creation

1st Edition

By Lorenzo Simoni
May 31, 2023

This book discusses the role of business models in corporate reporting. It illustrates the evolution of non-financial reporting, the importance of business model reporting, and the main conceptualisations of business models. It also offers a methodological contribution to the assessment of ...

The Privatisation of British Rail How Not to Run a Railway

The Privatisation of British Rail: How Not to Run a Railway

1st Edition

By Sean McCartney, John Stittle
May 23, 2023

The privatisation of the British railway industry was a unique political and economic event. An integrated industry was broken-up into numerous component parts and sold off to private sector interests. The result was a highly fragmented industry that was structurally unsound and operationally ...

Statutory Audits in Europe Latest Reforms and Future Challenges

Statutory Audits in Europe: Latest Reforms and Future Challenges

1st Edition

By Michael Kend, Giulia Leoni, Cristina Florio, Silvia Gaia
March 10, 2023

In the aftermath of the Global Financial Crisis, corporate collapses, accounting scandals, and concerns around competition and auditor choice, the European Commission (EC) promoted the preparation of various reports on audit policy to support a harmonisation process of European auditing regulation....

Accounting Ethics Education Making Ethics Real

Accounting Ethics Education: Making Ethics Real

1st Edition

Edited By Alberto Costa, Margarida Pinheiro
January 09, 2023

Accounting education ought to prepare future professionals to enter a principles-based, rules-oriented field of activity wherein technical knowledge of accounting standards (principles, rules and decision procedures) and ethical awareness (the capacity to discern moral issues and resolve ethical ...

Auditor Going Concern Reporting A Review of Global Research and Future Research Opportunities

Auditor Going Concern Reporting: A Review of Global Research and Future Research Opportunities

1st Edition

By Marshall A. Geiger, Anna Gold, Philip Wallage
January 09, 2023

Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions ...

Strategic Pricing and Management Accounting

Strategic Pricing and Management Accounting

1st Edition

By David Dugdale
November 11, 2022

Management accountants should have a key role to play in developing and executing pricing strategy and policy. However, their historical focus on costing and operations means that their potential as business partners with marketing and sales professionals is easily overlooked. This book focuses on ...

The Financial Reporting Quality of Public Companies The Cultural Dimension

The Financial Reporting Quality of Public Companies: The Cultural Dimension

1st Edition

By Katarzyna Mokrzycka-Kogut
September 23, 2022

The factors determining the formation of accounting principles in different countries have long been studied. Cultural conditions have been identified as one of the reasons for national variations. This issue is particularly important when there is an effort to harmonise and standardise accounting ...

Artificial Intelligence in Accounting Organisational and Ethical Implications

Artificial Intelligence in Accounting: Organisational and Ethical Implications

1st Edition

Edited By Othmar M. Lehner, Carina Knoll
August 05, 2022

Artificial intelligence (AI) and Big Data based applications in accounting and auditing have become pervasive in recent years. However, research on the societal implications of the widespread and partly unregulated use of AI and Big Data in several industries remains scarce despite salient and ...

Accounting Ethics Education Teaching Virtues and Values

Accounting Ethics Education: Teaching Virtues and Values

1st Edition

Edited By Margarida Pinheiro, Alberto Costa
May 30, 2022

Accounting Ethics Education: Teaching Virtues and Values gathers a diversity of contributions from invited, well-known experts. It promotes a comprehensive reflection around how ethics can and should be taught to accounting students, discussing and highlighting the most updated research on ...

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