ACCOUNTING REPORTING AND AUDITING KRASODOMSKA J. CHŁAPEK K. KRAJEWSKA S. EDITORS Bankowa.pl

Accounting reporting and auditing

Meeting the needs of the information preparers and users

Accounting is constantly evolving as a business vernacular. In general, it spans an extensive array of topics ranging from financial statements and audits to non-financial disclosures and accounting education. The scope of topics covered by accounting changes with the environment thereby contributing to its development. Concepts like integrated reporting, Key Audit Matters (KAMs), generation Z and e-learning were not so popular several years ago. The future will see the advent of new issues, ideas, and research problems. What remains constant is accounting’s main purpose of providing stakeholders with high-quality and timely information.

Introduction

Chapter 1. Financial reporting as an important basis for investment decisions
(Ewa Wiktoria Babuśka)

1.1. Introduction
1.2. Essence and roles of financial reports and the types of financial statements
1.3. Definition of an investor, groups of investors and their information needs
1.4. Usefulness of information in financial reports
1.5. Empirical literature and examples of research in the world and in Poland
1.6. Conclusions

Chapter 2. To be or not to be: performance measurement in the public sector using public libraries in Poland as an example
(Magdalena Kowalczyk, Monika Turek-Radwan)

2.1. Introduction
2.2. Theoretical background of the research
2.3. Research hypotheses
2.4. Research methodology
2.5. Findings and discussion
2.6. Statistical inference
2.7. Conclusions

Chapter 3. The determinants of Key audit Matters in listed companies in Poland
(Anna Karmańska)

3.1. Introduction
3.2. Key Audit Matters
3.3. Literature review
3.4. Research design and findings
3.5. Discussion and conclusions

Chapter 4. Key audit Matters in auditors’ reports. analysis of Key audit Matters in the 2017 and 2018 annual reports published by Wig20 companies
(Grzegorz Warzocha, Kamil Bujak)

4.1. Introduction
4.2. Determination and communication of the Key Audit Matters
4.3. Key Audit Matters in selected recent scientific and professional publications
4.4. The purpose and methods of research
4.5. Summary of the results
4.6. Evaluation of the results
4.7. Conclusions and indication of future research possibilities

Chapter 5. Business model disclosure in the integrated reports of Polish companies
(Bogusława Bek-Gaik, Bartosz Rymkiewicz)

5.1. Introduction
5.2. The business model as the key element of an integrated report
5.3. Business model disclosure – research review
5.4. Research methods and procedure
5.5. Research findings and discussion
5.6. Conclusions

Chapter 6. The importance of corporate social resposibility in shaping transfer prices
(Danuta Kozłowska-Makóś)

6.1. Introduction
6.2. Corporate taxation and corporate social responsibility
6.3. The impact exerted by corporate income tax on transfer pricing
6.4. Transfer pricing preferences in an international group
6.5. Conclusions

Chapter 7. The specificity of the financial statements of an Islamic bank operating under sharia
(Małgorzata Czerny, Marta Mazurowska)

7.1. Introduction
7.2. Islamic law
7.3. Islamic banking fundamental rules
7.4. Islamic banking techniques
7.5. Islamic accounting
7.6. Islamic bank’s financial statements
7.7. Conclusions

Chapter 8. International studies concerning the cultural differences in the economic sciences
(Katarzyna Mokrzycka-Kogut)

8.1. Introduction
8.2. Cultural factors shaping the accounting system
8.3. Practical appliance
8.4. Conclusion

Chapter 9. Would incorporating blended learning in the postgraduate accounting module affect students’ performance?
(Agnieszka Herdan, Lorenzo Neri, Antonella Russo)

9.1. Introduction
9.2. Reason for changing the approach to delivering the MBA module
9.3. Why blended learning?
9.4. Implementation of new design
9.5. Research approach and findings
9.6. Findings
9.7. Conclusion and limitations

Chapter 10. Blended learning as a method of teaching accounting – a response to the needs of Generation Z
(Joanna Koczar)

10.1. Introduction
10.2. Generations in a tertiary institution
10.3. Accounting and e-learning
10.4. Implementation of e-learning to support traditional classes
10.5. Research findings
10.6. Conslusions

References
List of tables
List of graphs
List of diagrams

206 pages, Paperback

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