Literature review on Corporate Reporting

The subject of Corporate Reporting is covered in professional accounting examination, e.g. ACCA P2 and CIMA P8. Those who are studying for the professional examination will know more about the updated information. My literature review exercise identifies some academic readings which are as follows:

1. Phillips, T.J., Drake, A.  and Luehlfing, M.S. (2010) "Transparency in Financial Reporting: A look at rules-based versus principles-based standards" Academy of Accounting and financial Studies Journal, Vol. 14(4), pp. 11-28
2. Leuz, C. (2011) "Different approaches to corporte reporting regulation: How justifications differ and why", Accounting and Business Research Vol. 40(3), pp. 229-256
3. Gwilliam, D. and Jackson, R.H.G. (2008) "Fair value in financial reporting: Problems and pitfalls in practice: A case study analysis of the use of fair valuation at Enron" Accounting Forum 32, pp. 240-259.
4. Rahman, A., Yammeesri, J. and Perera, H. (2010) "Financial reporting quality in international settings: A comparative study of the USA, Japan, Thailand, France and Germany" The International Journal of Accounting 45, pp. 1-34.
5. Brown, P. (2011) "International Financial Reporting Standards: what are the benefits?" Accounting and Business Research 41(3), pp. 269-285.
6. Rezaee, Z. (2004) "Corporate Governance role in Financial Reporting" Research in Accounting Regulation Vol. 17, 107-149.

The references above indicate some of the academic accounting journals where you should be able to locate other academic articles on this topic. There are textbooks on Financial Reporting/ Financial Accounting which are not examined here.


References

1. On Corporate Reporting: http://www.pwc.com/gx/en/corporate-reporting/frequently-asked-questions/publications/what-is-corporate-reporting.jhtml
2. HK Financial reporting standards: http://www.hkicpa.org.hk/en/standards-and-regulations/standards/financial-reporting/
3. ACCA P2 (videos) on Framework: http://www.youtube.com/watch?v=ZSSzr1vT2Nc&feature=relmfu; on introduction of paper: http://www.youtube.com/watch?v=xj--2cobErE&feature=relmfu; on performance report: http://www.youtube.com/watch?v=23m_NKpd9lY&feature=relmfu; past paper analysis: http://www.youtube.com/watch?v=6-QRzXEwx6g&feature=relmfu; initial cost ias 16: http://www.youtube.com/watch?v=G4dFhUkLwnM; group working recap: http://www.youtube.com/watch?v=G4dFhUkLwnM; ias 27 rcap: http://www.youtube.com/watch?v=B5EHzsKx8hQ&feature=relmfu; statement of financial position recap: http://www.youtube.com/watch?v=GBiQSb1POvA&feature=relmfu; group continued: http://www.youtube.com/watch?v=e9wFbM_6bKY&feature=relmfu; share based payment: http://www.youtube.com/watch?v=aX8u9SNgJGg&feature=relmfu
4. Changes in corporate reporting: http://www.youtube.com/watch?v=3jMV1rkOKYU
5. On financial corporate reporting: http://www.youtube.com/watch?v=NVT7aCTnmn0&feature=related