Perspectives in Accounting Practices

The advent of accounting standards, corporate governance and the growing importance of variety frameworks used in risk management has focused debate on the accounting practices and rationality of decision making. To increase your awareness of the field, this title combines the contribution of corporate governance and risk management towards controlling business practices, as well as the latest insights from leading academics to answer such questions as: - What factors that might impact disclosure levels? - How auditors perceive the work needed in web-based financial reporting? - How knowledge economics report intellectual capital? - What are governance challenges that might face board of directors? - What are the roles of internal auditors, external auditors, and audit committees in risk management? - What is the role of financial and non-financial measures in performance evaluation? And how could discounted cash flow techniques mislead investment decisions? This major collection is essential reading for managers, auditors, accountants, risk officers, standard setters and policy makers in emerging markets and around the world.

Autorentext

Tariq H. Ismail is Associate Professor of Accounting at Cairo University in Egypt. He has received numerous scholarly, teaching and research awards. Prof. Ismail has published in premier accounting journals. He is on the editorial board of several international refereed journals.