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This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the …
This book examines tax transparency as part of multinational enterprises’ corporate social responsibility (CSR). It considers revelations like the Panama and Paradise Papers that …
This book addresses a longstanding issue that emerged fifty years ago and continues to persist– the lack of an accounting and reporting system for financial sustainability. …
Despite the development of innovative approaches to strengthen accountability and the quality of integrated reporting disclosures, stakeholders are increasingly demanding more …
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 …
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 …
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 …
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 …
Accounting education ought to prepare future professionals to enter a principles-based, rules-oriented field of activity wherein technical knowledge of accounting standards …
Conventional economic and accounting systems have been exposed by the limitations of market-driven mechanisms, where public services, education and healthcare have been …