Applying Corporate Reporting in practice: case studies

This week’s topics

Applying Corporate Reporting in practice: case studies

1. Case analysis
2. Linking theory to practice
3. Evaluating evidence
4. Reporting Regulation and Corporate Innovation

What you will be able to do

• 1.2 Evaluate the impact of the accounting and finance regulatory framework on business organisations.
• 1.3 Assess areas of abuse and exploitation in accounting and financial reporting.
• 2.2 Analyse the importance of accounting concepts, principles and theories.
• 3.3 Assess published accounting information.
• 4.2 Assess accounting regulations for a named business sector.
• 4.3 Critically assess the key accounting practices and policies identified for a named business sector.

Activity

Start with this week’s video, then: Case-study workshop: apply the unit’s concepts to a real or realistic case and evaluate the outcome.

Study materials

Videos

• Reporting Regulation and Corporate Innovation · YouTube · Columbia Business School · 4 min · for registered students
• Matthias Breuer: Market Wide Effects of Financial Reporting Regulation · YouTube · Columbia Business School · 40 min · for registered students

Further resources

• Annual Review of Corporate Reporting 2025/26 (FRC) · PDF · Frc, report · for registered students
• Improving the quality of 'comply or explain' reporting (FRC, March 2026) · PDF · Frc, report; 12 pages · for registered students
• Five Misunderstandings About Case-Study Research · Reading · Arxiv, article · for registered students