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Financial Accounting and Reporting Dissertations

C/F/1066. Dissertation. XBRL system of financial accounting and issues of its application by corporate governance globally and in UK

WORDS:
13000
DATE:
2011
PRICE:
139.99 GBP

The dissertation examines the system of financial accounting known as XBRL reporting that is aimed to improve corporate governance and provide accountability and transparency in the current financial markets. The review of literature touches on the theory of corporate governance (CG), CG legislation in the UK and USA, the history of digital reporting, XBRL applications in banking and auditing, the use of XBRL in the USA and UK, etc. The methodology of the dissertation is based on qualitative research of related secondary data and quantitative statistical analysis. Conclusions are made about the effectiveness of XBRL in ensuring adherence to the corporate governance principles of transparency and accountability in financial reporting of companies in the UK, USA and on a global scale.

 

KEYWORDS: Dissertation, XBRL, financial accounting, transparency, accountability, corporate governance,

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