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Financial Reporting and Corporate Governance
John Wiley and Sons Ltd, Nov 2006, Pages: 312
The aim of the book is to give non-accounting students a basic ability and confidence to read and use financial accounting reports and statements within their business or financial specialties. Many employees in business today are expected to be conversant with reported accounting information as part of their regular job responsibilities. However, they often have little formal training in using such information. For example, in most Western countries, corporate directors and senior executives are legally responsible for the content and quality of publicly reported accounting statements, yet typically have no accounting background or experience to help in the discharge of these responsibilities.
The theme of the book is financial reporting as an essential and significant part of corporate governance. There is continuous pressure on companies from government and stakeholder groups to improve their governance and accountability structures and procedures. This book reveals how financial statements and related disclosures assist in good governance and accountability by providing relevant and reliable accounting signals of managerial performance.
Author information
Thomas Lee is Professor Emeritus of Accountancy at the University of Alabama and currently holds the positions of Visiting Professor at the University of Newcastle upon Tyne and Honorary Professor of Accounting at the University of Dundee. Previous professorial positions include: Weber State University, University of Maryland, University of Utah, Southern Methodist University, University of Liverpool, University of Edinburgh, Singapore University and Deakin University. He gained an MSc and DLitt from the University of Strathclyde and professional qualifications with the Institute of Chartered Accountants in Scotland and the Institute of Taxation.
Thomas Lee has published numerous books, contributions to books, research journal papers, and contributions to the professional and business press. He has been and remains a member of numerous editorial boards of leading journals worldwide, and has a long-standing reputation in financial reporting, auditing, accounting history, and accounting professionalism. Professor Lee has won numerous awards and citations and was recognized as the second most published accounting researcher worldwide 1967-94 in American Accounting Association Conference Papers. Other citations include: Debrett’s Distinguished People (1984), Who’s Who in the World (1985), Who’s Who in Accounting (1991), Who’s Who in America (1991), Award of Excellence, Accounting, Auditing & Accountability Journal (1995/6), Lifetime Achievement Award, British Accounting Association (2005) Accounting Hall of Fame, British Accounting Association (2005).
Throughout a long and distinguished career Thomas Lee has taught undergraduate and postgraduate courses in: accounting history; audit practice; audit theory; cost accounting; financial accounting practice; financial accounting theory; financial analysis; management accounting; and taxation.
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