Parables, myths and risks:
Continuing the search for greater reflectivity regarding accounting's role in society, this volume identifies the many ways accounting contributes to knowledge creation and the consequences in socio-economic realms. Accounting practice has always been concerned with fraud, legitimacy and trust....
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Bingley, U.K.
Emerald Publishing Limited
2017
|
| Schriftenreihe: | Advances in public interest accounting
v. 20 |
| Schlagworte: | |
| Online-Zugang: | DE-634 DE-1043 DE-M347 DE-523 DE-91 DE-473 DE-19 DE-355 DE-703 DE-20 DE-706 DE-824 DE-29 DE-739 DE-1046 Volltext |
| Zusammenfassung: | Continuing the search for greater reflectivity regarding accounting's role in society, this volume identifies the many ways accounting contributes to knowledge creation and the consequences in socio-economic realms. Accounting practice has always been concerned with fraud, legitimacy and trust. One might speculate an essential premise behind the audit of publicly held corporations is potential management deception, and thus a raison d'être for accounting and accountability. In this volume researchers, exploring themes of deception: examine financial statement manipulation in the decade after Sarbanes-Oxley (SOX), consider internal control impacts on earnings management, deliberate on the usefulness of audit opinions, and contemplate tax evasion practices and their antecedents. In contextualizing the public interest these researchers contemplate cultural distinctions, conflicts of interest, regulation, and the dynamic interfaces and divides between practitioners and academics. Envisioning the facilitation of overall enhancement of the broad community, recommendations for increasing the quality of communication between scholars and professionals is deliberated. Contributing as well to the undeniable concern for broad environmental degradation, the role of the discipline in maintaining the status quo is challenged. Rather, accounting's characterization of accountability should include attributes of socio-environmental destruction: complexity, uncertainty and diffused responsibility. These emergent accounts would inform the journey of constructing more representative accounts of technological degradation. Such imaginative emancipatory accounting would enhance decision- making, develop social well-being, and unfold new forms of knowledge and possibilities |
| Beschreibung: | Includes index |
| Beschreibung: | 1 Online-Ressource (251 Seiten) |
| ISBN: | 9781787145337 |
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| 505 | 8 | |a Prelims -- Internal control material weakness and real earnings management -- Can gown help town? exploring the gap between accounting practice and academia and providing a theory for why it exists -- An examination of the perceptions of auditors and chief financial officers of the proposed auditing standard involving other information in audit reports -- The myth of tax evasion in South Asia: the case of a lower-middle income economy -- Institutional pillars and contextualizing public interest in the accounting profession -- "How safe is safe enough?" using Beck's risk society constructs to facilitate changes to unsustainable notions of accountability -- List of reviewers | |
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| contents | Prelims -- Internal control material weakness and real earnings management -- Can gown help town? exploring the gap between accounting practice and academia and providing a theory for why it exists -- An examination of the perceptions of auditors and chief financial officers of the proposed auditing standard involving other information in audit reports -- The myth of tax evasion in South Asia: the case of a lower-middle income economy -- Institutional pillars and contextualizing public interest in the accounting profession -- "How safe is safe enough?" using Beck's risk society constructs to facilitate changes to unsustainable notions of accountability -- List of reviewers |
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| record_format | marc |
| series2 | Advances in public interest accounting |
| spelling | Parables, myths and risks edited by Cheryl R. Lehman Bingley, U.K. Emerald Publishing Limited 2017 ©2017 1 Online-Ressource (251 Seiten) txt rdacontent c rdamedia cr rdacarrier Advances in public interest accounting v. 20 Includes index Prelims -- Internal control material weakness and real earnings management -- Can gown help town? exploring the gap between accounting practice and academia and providing a theory for why it exists -- An examination of the perceptions of auditors and chief financial officers of the proposed auditing standard involving other information in audit reports -- The myth of tax evasion in South Asia: the case of a lower-middle income economy -- Institutional pillars and contextualizing public interest in the accounting profession -- "How safe is safe enough?" using Beck's risk society constructs to facilitate changes to unsustainable notions of accountability -- List of reviewers Continuing the search for greater reflectivity regarding accounting's role in society, this volume identifies the many ways accounting contributes to knowledge creation and the consequences in socio-economic realms. Accounting practice has always been concerned with fraud, legitimacy and trust. One might speculate an essential premise behind the audit of publicly held corporations is potential management deception, and thus a raison d'être for accounting and accountability. In this volume researchers, exploring themes of deception: examine financial statement manipulation in the decade after Sarbanes-Oxley (SOX), consider internal control impacts on earnings management, deliberate on the usefulness of audit opinions, and contemplate tax evasion practices and their antecedents. In contextualizing the public interest these researchers contemplate cultural distinctions, conflicts of interest, regulation, and the dynamic interfaces and divides between practitioners and academics. Envisioning the facilitation of overall enhancement of the broad community, recommendations for increasing the quality of communication between scholars and professionals is deliberated. Contributing as well to the undeniable concern for broad environmental degradation, the role of the discipline in maintaining the status quo is challenged. Rather, accounting's characterization of accountability should include attributes of socio-environmental destruction: complexity, uncertainty and diffused responsibility. These emergent accounts would inform the journey of constructing more representative accounts of technological degradation. Such imaginative emancipatory accounting would enhance decision- making, develop social well-being, and unfold new forms of knowledge and possibilities Business & Economics Accounting Public finance accounting Finance, Public Accounting Ethik (DE-588)4015602-3 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 s Ethik (DE-588)4015602-3 s DE-604 Lehman, Cheryl R. edt Erscheint auch als Druckausgabe 9781787145344 https://www.emerald.com/insight/publication/doi/10.1108/S1041-7060201720 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Parables, myths and risks Prelims -- Internal control material weakness and real earnings management -- Can gown help town? exploring the gap between accounting practice and academia and providing a theory for why it exists -- An examination of the perceptions of auditors and chief financial officers of the proposed auditing standard involving other information in audit reports -- The myth of tax evasion in South Asia: the case of a lower-middle income economy -- Institutional pillars and contextualizing public interest in the accounting profession -- "How safe is safe enough?" using Beck's risk society constructs to facilitate changes to unsustainable notions of accountability -- List of reviewers Business & Economics Accounting Public finance accounting Finance, Public Accounting Ethik (DE-588)4015602-3 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4015602-3 (DE-588)4128343-0 |
| title | Parables, myths and risks |
| title_auth | Parables, myths and risks |
| title_exact_search | Parables, myths and risks |
| title_exact_search_txtP | Parables, myths and risks |
| title_full | Parables, myths and risks edited by Cheryl R. Lehman |
| title_fullStr | Parables, myths and risks edited by Cheryl R. Lehman |
| title_full_unstemmed | Parables, myths and risks edited by Cheryl R. Lehman |
| title_short | Parables, myths and risks |
| title_sort | parables myths and risks |
| topic | Business & Economics Accounting Public finance accounting Finance, Public Accounting Ethik (DE-588)4015602-3 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Business & Economics Public finance accounting Finance, Public Accounting Ethik Rechnungslegung |
| url | https://www.emerald.com/insight/publication/doi/10.1108/S1041-7060201720 |
| work_keys_str_mv | AT lehmancherylr parablesmythsandrisks |