Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices.
The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention.
This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.
1. Development of Financial Accounting Theory
2. History of Financial
Accounting Theory in Britain
3. Financial Accounting and Reporting in the
United States of America: 1820-2010, Toward the sunshine from the shadows
4.
Evolution of Early Practice Descriptive Theory in Accounting
5. Accounting
and the Decision Usefulness Framework
6. Price Variation and Inflation
Accounting Research
7. Standard Setting, Politics and Change Management: A
personal perspective
8. International Differences in IFRS Adoptions and IFRS
Practices
9. Fair Value and the Great Financial Crisis
10. Fair Value and
IFRS
11. Valuation Models: An issue of accounting theory
12. Earnings
Management: Implications and controversies13. Agency Theory: Usefulness and
implications for financial accounting
14. Disclosure and the Cost of Capital:
A survey of the theoretical literature
15. A Bayesian Understanding of
Information Uncertainty and the Cost of Capital
16. Controlling for Risk in
Accounting Research17. Financial Measurement and Financial Markets
18. Social
Theorisation of Accounting: Challenges to Positive Research
19. True and
Fair, A Business Ethos Par Excellence
20. Accounting for the Carbon
Challenge
21. Corporate Sustainability Reporting: Theory and practice
Stewart Jones is Professor of Accounting at the University of Sydney, Australia. He is co-author of the bestselling textbook Financial Accounting Theory, Third Edition (2009, Cengage) and edits the prestigious accounting journal, Abacus
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