The Future of Financial Reporting : TBC (Hardcover)

1 Introduction. Part I: The Current Status Quo and the Problem 1 The moral mess 2 Accountancy, Auditing and Financial Reporting ? the current status quo 3 The failure of reform initiatives and a new beginning Part II: Theory 4 The moral responsibility of the accountant 5 Theories of the firm 6 The Hybrid theory of financial reporting 7 Examples Part III Specific Ethical issues 8 Tax avoidance and ultimate ownership issues 9 Management/shareholder remuneration and dividend policy 10 Wages, Salaries, Bonuses et al 11 Fair trade 12 Suppliers and Outsourcing 13 Social Reporting and Externalities 14 Other hot issues giving rise to additional reports.