By Geoffrey Whittington
An very important student within the background of accounting, Geoffrey Whittington's a variety of articles hide a huge spectrum of the sphere and are either sharply insightful and very major. He has made vital contributions to the themes of inflation accounting, accounting idea and technique and standard-setting, and he has carried out a few worthy empirical reports.
This impressive assortment pulls jointly essays and articles and encompasses his paintings on empirical reports in keeping with corporation bills, specification of empirical versions, fee swap accounting, taxation and rules, and rules of accounting and auditing. followed via a brand new creation and end, this crucial quantity should be tremendous priceless for historians of accounting in addition to accountancy practitioners and researchers.
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Additional resources for Profitability, Accounting Theory and Methodology: The Selected Essays of Geoffrey Whittington (Routledge Historical Perspectives in Accounting)
19) “Reporting the Incidence of Corporation Tax”, Chapter 5, pp. 67–85 of Fiscal Policy. Essays in Honour of Cedric Sandford, ed. David Collard, Avebury, 1989. Harcourt) “Income and Capital”, pp. ), Foundations of Economic Thought, Basil Blackwell, 1990. (21) “Financial Reporting—Proposals for Action”, Chapter 7 (pp. ), Financial Reporting, The Way Forward, The Institute of Chartered Accountants in England and Wales and The Institute of Chartered Accountants of Scotland, 1990. (22) “The Valuation Basis of Financial Reporting: A Review of the Arguments”, Chapter 4, pp.
3, No. 2, September 1994, pp. 215–39. Pong) “Auditor professional judgment: implications for regulation and the law”, Economic Policy, No. 19, October 1994, pp. 307–51. (34) “On the Allocation of Resources Within Universities”, Financial Accountability and Management, Vol. 10, No. 4, November 1994, pp. 305–22. (35) “Current Cost Accounting: its role in regulated industries”, Fiscal Studies, Vol. 15, No. 4, November 1994, pp. 102–18. Pong) “The Determinants of Audit Fees: some empirical models”, Journal of Business Finance and Accounting, Vol.
37) “The Role of Current (Replacement) Cost Accounting for Regulated Businesses”, Proceedings 23, Chapter 3, pp. Vass (ed), The Financial Methodology of ‘Incentive’ Regulation: Reconciling Accounting and Economics, proceedings of CRI conference held on 12 November, 1997, Centre for the Study of Regulated Industries, 1998. Whittington: publications 21 (38) “Regulatory Asset Value and the Cost of Capital”, Chapter 4, pp. Beesley (ed), Regulating Utilities: understanding the Issues, Readings 48, IEA in association with the London Business School, London, 1998.