Accounting Resources: Books

Intellectual property rights and assets have become a major contributor to market capitalization for different companies. This book discusses the processes of valuation of patents and the legal and regulatory concerns around patent securitization.

The book provides an in-depth description of the financial statements of public companies, across of variety of countries and sectors, and explores the impact of cultural conditions on financial reporting quality of public companies following IAS and IFRS standards. It considered the cultural conditions that can have a material impact (positive or negative) on the quality of reporting and the financial results.

This handbook collects the most up-to-date scholarship, knowledge, and new developments of big data and data analytics by bringing together many strands of contextual and disciplinary research.

This book explains the historical development of modern accounting concepts and practices, in non-technical language.

To date, communication research in accounting has largely focused on the competencies that define what constitutes 'effective communication.” This book investigates dominant Global North-centric views about communication and interrogates what shapes these views in the accounting field from a Global South perspective, exploring the idea of 'good communication' in the globalized accounting field. Taking the occupational stereotype of shy employees who are good with numbers but bad with words as its starting point, this book examines language and communication practices and ideologies in accounting education and work in the Philippines for an exploration of multilingual, multimodal and transnational workplace communication.

This book covers every aspect of forensic accounting, anti-fraud control systems, and fraud investigations. The author uses his own case experience to guide the reader through each phase of a forensic accounting assignment and fraud investigation. The book opens with an explanation of what happened to a company that was ensnared in a huge commodity purchasing scheme. Using his knowledge and experience gained over 40 years, the author illustrates that unexpected fraud occurrences can happen to any company, in any industry.

Straightforward, practical guidance for working fraud examiners and forensic accountants. The author, acertified fraud examiner, former FBI support employee, private investigator, and certified public accountant, delivers a step-by-step guide to financial investigation that can be applied to almost any forensic accounting use-case.

The fusion of technology and knowledge transfer has become a pivotal force in the ever-evolving landscape of accountancy, auditing, and finance. This volume delves deep into technology's revolutionary potential, dissecting advancements like artificial intelligence, blockchain, data analytics, machine learning, and cloud computing.

This book uses a holistic approach to discuss how the various drivers of auditing transformation affect auditors, the audit process, accounting firms and stakeholders. Using change in Sweden and generalizing to global practices, some topics include auditing methods and individual auditor characteristics, as well as the effects of regulation, digitalization and sustainability trends.

This book presents a number of case studies of investigation reports by fraud examiners (including KPMG and PwC), offering a framework for studying the report as well as insights into convenience of fraud. The author provides useful insights towards approaching fraud examinations to enable better understanding of the rational explanations for corporate fraud.

Two recent laws enacted temporary provisions to the Federal tax code: the American Rescue Plan Act (ARPA) and the Tax Cuts and Jobs Act (TCJA). The authors of this report assess the impact of these expired and expiring Federal income and estate tax policies on tax liabilities for farm households.

Tax evasion, tax avoidance and tax resistance are widespread phenomena in political, economic, social and fiscal history from antiquity through medieval, early modern and modern times. This book shows how different groups and individuals around the globe have succeeded or failed in not paying their due taxes, whether in kind or in cash, on their properties or on their crops. The authors are experts in fiscal, economic, financial, legal, social and/or cultural history. The book is intended for students, researchers and scholars of economic and financial history, social and world history and political economy. The Open Access version of this book, available at www.taylorfrancis.com, has been made available under a Creative Commons Attribution-Share Alike 4.0 license. Click this link to see others in the Financial History book series.

International authors discuss accounting history, and this book is especially good on covering developments in Turkey and ancient Middle East. The chapters cover development of occupations like CPA, CFE, CIA, and external auditor. Example of two chapters of particular interest for UC San Diego students are: “Perspectives on the Preparation and Presentation of a Statement of Cash Flows under IAS 7: An Historical Approach” (MPAc) and “Entrepreneurship Models and Partnership Structures in the Classical Age of the Ottoman Empire” (for MMW courses).

This book traces the evolution of the global public accounting profession through a series of scandals leading to voluntary or mandated reforms, describing 16 of the most audacious accounting frauds of the last 80 years, and identifying the accounting standards and legislation adopted as a direct consequence of each scandal.