List of Figures vii List of Tables ix...

List of Figures	vii
List of Tables	ix
About the Authors	xi
Foreword	xiii
Acknowledgments	xvii
SECTION 1: FINANCIAL REPORTING AND THE ACCOUNTANCY PROFESSION
Chapter 1: Contrasting Institutional Logics: Historical Development of the Public Accountancy Professions in the United Kingdom and France	3
Chapter 2: A Brief History of the United States Standard Auditor’s Report	19
Chapter 3: The History of Accounting Standards Setting in the United States Prior to the Creation of the Committee on Accounting Procedure	35
Chapter 4: The Influence of Accounting Theory on the FASB Conceptual Framework	51
Chapter 5: The Role of Financial Reporting in Corporate Governance	67
SECTION 2: ACCOUNTING MEASUREMENTS AND THEORY
Chapter 6: A Genealogy of Positivist and Critical Accounting Research	83
Chapter 7: Principles Versus Rules-based Accounting Standards	101
Chapter 8: The Concept of Prudence in Accounting	119
Chapter 9: The Challenge of Measuring Intangibles: Insights from Brand Valuation	133
Chapter 10: The Concept of Measurement in Financial Reporting	145
Appendix 1: American Institute of Accountants, Incorporated under the Laws of D.C.	159
Appendix 2: Statement of Financial Accounting Concepts	167
References	169
Index	183

List of Figures	vii
List of Tables	ix
About the Authors	xi
Foreword	xiii
Acknowledgments	xvii
SECTION 1: FINANCIAL REPORTING AND THE ACCOUNTANCY PROFESSION
Chapter 1: Contrasting Institutional Logics: Historical Development of the Public Accountancy Professions in the United Kingdom and France	3
Chapter 2: A Brief History of the United States Standard Auditor’s Report	19
Chapter 3: The History of Accounting Standards Setting in the United States Prior to the Creation of the Committee on Accounting Procedure	35
Chapter 4: The Influence of Accounting Theory on the FASB Conceptual Framework	51
Chapter 5: The Role of Financial Reporting in Corporate Governance	67
SECTION 2: ACCOUNTING MEASUREMENTS AND THEORY
Chapter 6: A Genealogy of Positivist and Critical Accounting Research	83
Chapter 7: Principles Versus Rules-based Accounting Standards	101
Chapter 8: The Concept of Prudence in Accounting	119
Chapter 9: The Challenge of Measuring Intangibles: Insights from Brand Valuation	133
Chapter 10: The Concept of Measurement in Financial Reporting	145
Appendix 1: American Institute of Accountants, Incorporated under the Laws of D.C.	159
Appendix 2: Statement of Financial Accounting Concepts	167
References	169
Index	183

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