The effect of SORP2 on the UK charitable sector: an empirical study

Article Abstract:

Charitable institutions comprise a substantial portion of the UK's economy. Their combined revenues rose from seven billion pounds sterling in 1980 to 15 billion by 1989. The relevant accounting principles applicable to charitable institutions were not codified and regulated until the promulgation of the Statement of Recommended Accounting Practice 2 (SORP2) in May 1988. SORP2 was intended to enhance and harmonize accounting principles used in charities. Research on SORP2's influence on accounting methods in charitable organizations was conducted, and it indicated that SORP2 had minimal effect.

Accounting and auditing, Charities, Charitable trusts

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Readability of annual reports: Western versus Asian evidence - a comment to contextualize

Article Abstract:

Recent research has sought to review and contextualize the findings of Courtis on the readability of the chairman's address and footnotes of 32 Hong Kong public companies' corporate annual reports, addressing the relationship between readability and understandability. It was found that managers may be able to manipulate readibility, and therefore does not have a neutral approach to how accounting narratives are presented.

Financial statements

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International Publishing Patterns: An Investigation of Leading UK and US Accounting and Finance Journals

Article Abstract:

An analysis is presented of contributions from non-English speaking countries in American and British accounting and finance periodicals. Article argues that, despite internationality of accounting and finance, journals in the United States and United Kingdom remain nationally-centered.

United Kingdom, United States, Science & research, International aspects, Business journalism, Business magazines

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