Acknowledgements
In many ways writing a textbook of this nature is a team effort. Throughout the time it has taken to write this book I have consistently sought the help and advice of others in order to improve it. I am, therefore, extremely grateful to a great number of academic staff and students (no affiliation below) whose comments have helped me to improve this book. I list below colleagues who commented on the first and second editions. I then give a special mention to the individuals who have commented extensively on the third edition. The errors, of course, remain mine.
Malcolm Anderson (Cardiff Business School)
Tony Brinn (Cardiff Business School, RIP)
Alex Brown
Peter Chidgey (BDO Binder, Hamlyn)
Mark Clatworthy (Cardiff Business School)
Alpa Dhanani (Cardiff Business School)
Mahmoud Ezzamel (Cardiff Business School)
Charlotte Gladstone-Miller (Portsmouth Business School)
Paul Gordon (Heriot Watt University)
Tony Hines (Portsmouth Business School)
Deborah Holywell
Carolyn Isaaks (Nottingham Trent University)
Tuomas Korppoo
Margaret Lamb (Warwick Business School)
Andrew Lennard (Accounting Standards Board)
Les Lumsdon (Manchester Metropolitan University)
Claire Lutwyche
Louise Macniven (Cardiff Business School)
Neil Marriott (University of Glamorgan/University of Winchester)
Howard Mellett (Cardiff Business School)
Joanne Mitchell
Peter Morgan (Cardiff Business School)
Barry Morse (Cardiff Business School)
Simon Norton (Cardiff Business School)
Phillip O'Regan (Limerick ...
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