Issue 1, 2013

World Watch (Jan 2013)

Our opinion articles include:

  • Business is developing real social values - passing trend, protective instinct or what?
  • Boards face big challenges on risk oversight
  • Towards better business reporting
  • What investors want
  • Social media: time for reporters to join the conversation
  • Case study: British Land breaks new ground
  • What do investors really think about the audit and assurance?
  • Standing still is not an option for auditors
  • Disclosures - too much, too little, or simply the wrong type?
  • IFRS: convergence at all costs, or not?

We also bring you the latest news, including articles looking at:


  • Investment culture needs to change
  • US: More time needed on strategy and crisis response
  • Malaysia: Spotlight on the quality of directors

Corporate reporting

  • South Africa: Move to mandatory integrated reporting
  • Survey: Chasm between best reporting and the rest
  • Are companies doing enough to prevent corruption?

Financial reporting

  • US: 'Final' report on IFRS
  • Australia: Managing complexity in financial reporting
  • Eurozone crisis needs explaining


  • IAASB: Proposals to extend auditor's responsibilities
  • The structure of the audit market - under the microscope
  • IAASB: Designing the auditor's report for the future

For hard copies of World Watch, or to subscribe, email Hard copies of our publications can also be obtained from your local PwC office.