The Manager's Role in Financial Reporting: A Risk Consultant's Perspective

Autor/in	Bell, Reginald L.
Titel	The Manager's Role in Financial Reporting: A Risk Consultant's Perspective
Quelle	In: Business Communication Quarterly, 70 (2007) 2, S.222-226 (5 Seiten) PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	1080-5699
DOI	10.1177/10805699070700020602
Schlagwörter	Stellungnahme; Interviews; Administrator Role; Risk; Consultants; Reports; Finance Occupations; Money Management; Administrator Responsibility; Texas + Suchen Sie Ihr Suchwort? Interviewing; Interviewtechnik; Risiko; Consultant; Berater; Abschlussbericht; Berichten; Finanzbuchhalter
Abstract	This article presents an interview with Ray Gonzalez, a risk consultant at Deloitte & Touche LLP, in Houston, Texas, about the financial reporting responsibilities of top, middle, and frontline managers in large and medium-size firms. This interview spotlights the necessity for timely and accurate reporting of financial information relating to revenue generation and recognition. The responsibility for reporting timely financial information is present at all three tiers of management. The integrity of financial information reported to key stakeholders is crucial to the firm's survival. Culpability for accuracy is with top management; however, controls on accuracy assurances is the message from top to bottom. Both internal and external stakeholders play a key role in the sorts of financial information being reported. Managers must now anticipate what financial information is critical to key stakeholders as a major goal for avoiding litigation and protecting top management from criminal complaints. Company managers are keenly aware of the consequences of misinterpreted financial information messages. (ERIC).
Anmerkungen	SAGE Publications. 2455 Teller Road, Thousand Oaks, CA 91320. Tel: 800-818-7243; Tel: 805-499-9774; Fax: 800-583-2665; e-mail: journals@sagepub.com; Web site: http://sagepub.com
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2017/4/10