Index
AADB see Accountancy and Actuarial Discipline Board
abnormal accruals
academic literature see relevant academic literature
accountabilities, corporate governance provisions
Accountancy and Actuarial Discipline Board (AADB)
Accountancy Foundation
see also Financial Reporting Council
accounting qualifications
accounting and reporting commentary, Kestrel plc
accounting standards
see also Financial Reporting Review Panel
concepts
Accounting Standards Board (ASB)
see also FRS…
accruals, abnormal accruals
ACCs see audit committee chairs
acquisitions
fair value accounting
identification of pre/post acquisition expenses
impairment reviews
valuation of acquisition intangibles
adjustments
financial statements
negotiations
agency theory
agendas
aggressive accounting choices
see also earnings management
aggressive reporting style
AIU see Audit Inspection Unit
alternative accounting treatments
American Institute of Certified Public Accountants
amortization
analysis of the interactions
see also Cormorant plc, Finch plc, Kestrel plc, Mallard plc, Ostrich plc, Pochard plc, Raven plc, Sandpiper plc, Woodpecker plc
concepts
cross-case analysis of interactions
Andersen
annual general meetings (AGMs)
annual reports
see also financial reporting; financial statements; narrative reports
ICAS Short Form Annual Report and Results
APB see Auditing Practices Board
appraisals, auditors
archival studies using public data, concepts
ASB see Accounting Standards Board
assertiveness, negotiation influences ...
