Advances in the fields of accounting and auditing as areas of research, alongside fractures in the global economy present a constantly shifting environment. This presents challenges for scholars and practitioners trying to keep up with the latest important developments and debates in both theory and professional practice. Routledge Focus on Accounting and Auditing presents concise texts on key topics in the world of accounting research and how they impact on accounting practice.
Individually, each title in the series provides coverage of a key topic, while collectively, the series forms a comprehensive collection across accounting and auditing research.
Masatsugu Sanada, Yoshihiro Tokuga
October 10, 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...
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...
March 22, 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...