Beyond perceptions, crafting meaning /:
Researching accounting's participation in financial regulation, banking practices, managerial incentives and environmental disclosures this volume presents scholarly work adopting interdisciplinary approaches in auditing and accountability realms.
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
United Kingdom :
Emerald Publishing,
2019.
|
| Schriftenreihe: | Advances in public interest accounting ;
volume 21. |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | Researching accounting's participation in financial regulation, banking practices, managerial incentives and environmental disclosures this volume presents scholarly work adopting interdisciplinary approaches in auditing and accountability realms. |
| Beschreibung: | 1 online resource |
| ISBN: | 9781789732238 1789732239 9781789732252 1789732255 |
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| 505 | 0 | |a Intro; Beyond Perceptions, Crafting Meaning; Editorial Board; Contents; List of Contributors; 1 Do Sustainability Measures Matter in Managerial Appraisal and Rewards?; Main Study: Literature Review and Hypotheses Development; SBSC Architectures; Perceived Importance of Sustainability Measures; Sustainability Performance Effect on Managerial Evaluations; Main Study: Method; Participants and Procedure; Instrument; Experimental Task; Main Study: Results; Sustainability Measures and Decisions about Appraisal and Bonus; Companion Experiment: Mixed Performance Scenarios | |
| 505 | 8 | |a Theoretical Background and Hypotheses for the Companion ExperimentMethod of the Companion Experiment; Results on Factors Affecting the Perceived Importance of Sustainability; Discussion, Conclusion, and Implications; Effect of Sustainability Performance on Appraisals and Bonuses; Perceived Importance, Familiarity, and Presentation Format; Limitations and Directions for Future Studies; References; 2 An Examination of the Perceptions of Auditors and Chief Financial Officers of the Proposed Statement of Financial Accounting Concept Definition of Materiality; Introduction | |
| 505 | 8 | |a Historical Perspective of Authoritative Materiality LiteratureSelley (1984); US Materiality Endeavors, 1975-Present; The Total Mix of Information Concept; Research Method; Research Questions; Discussion of Results; Summary and Conclusions; References; Appendix 1: Timeline and Status of Materiality Definitions; Appendix 2: Survey Instrument; Questionnaire on these Two Concepts of Materiality; Demographic Information; 3 An Evaluation of the Effectiveness of Sec Oversight of Climate Change Disclosures: An Analysis of Comment Letters; Background; US and Climate Change; SEC Comment Letters | |
| 505 | 8 | |a Hypothesis DevelopmentMethodology; Analysis and Results; Conclusions and Limitations; References; Appendix: Sec Comment Letter Cases included for this Study; 4 The Banks and Market Manipulation: A Financial Strain Analysis of the Libor Fraud; 1. Introduction; 2. The Factors that Contribute to the Libor Fraud; 2.1. Control Environment; 3. Theory and Literature Review; 3.1. Strain that Results from Blockage of Organizational Goals: H1; 3.2. Strain that Results from Actual or Perceived Threat to Organizational Goals: H2; 3.3. Strain that Results from Organizational Complexity: H3 | |
| 505 | 8 | |a 3.4. Financial Strain Perpetuated by a Criminogenic Culture: H44. Methodology; 4.1. Research Design; 4.2. Fraud and Control Banks; 4.3. Data Collection; 4.4. Independent Variables; 4.4.1. Financial Strain; 4.4.2. Size and Growth; 4.4.3. Organizational Complexity; 4.4.4. Criminogenic Culture; 4.4.5. Dependent Variable; 5. Results; 5.1. Descriptive Analysis; 5.2. Logistic Regression Results; 5.3. Results of Tests for Financial Performance (H1); 5.4. Results of Tests of Threatened Loss of Money or Negatively-valued Stimuli (H2) | |
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| 700 | 1 | |a Lehman, Cheryl R., |e editor. |1 https://id.oclc.org/worldcat/entity/E39PBJj8QGYHdgtHJMW9cbvj4q |0 http://id.loc.gov/authorities/names/n91000562 | |
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| contents | Intro; Beyond Perceptions, Crafting Meaning; Editorial Board; Contents; List of Contributors; 1 Do Sustainability Measures Matter in Managerial Appraisal and Rewards?; Main Study: Literature Review and Hypotheses Development; SBSC Architectures; Perceived Importance of Sustainability Measures; Sustainability Performance Effect on Managerial Evaluations; Main Study: Method; Participants and Procedure; Instrument; Experimental Task; Main Study: Results; Sustainability Measures and Decisions about Appraisal and Bonus; Companion Experiment: Mixed Performance Scenarios Theoretical Background and Hypotheses for the Companion ExperimentMethod of the Companion Experiment; Results on Factors Affecting the Perceived Importance of Sustainability; Discussion, Conclusion, and Implications; Effect of Sustainability Performance on Appraisals and Bonuses; Perceived Importance, Familiarity, and Presentation Format; Limitations and Directions for Future Studies; References; 2 An Examination of the Perceptions of Auditors and Chief Financial Officers of the Proposed Statement of Financial Accounting Concept Definition of Materiality; Introduction Historical Perspective of Authoritative Materiality LiteratureSelley (1984); US Materiality Endeavors, 1975-Present; The Total Mix of Information Concept; Research Method; Research Questions; Discussion of Results; Summary and Conclusions; References; Appendix 1: Timeline and Status of Materiality Definitions; Appendix 2: Survey Instrument; Questionnaire on these Two Concepts of Materiality; Demographic Information; 3 An Evaluation of the Effectiveness of Sec Oversight of Climate Change Disclosures: An Analysis of Comment Letters; Background; US and Climate Change; SEC Comment Letters Hypothesis DevelopmentMethodology; Analysis and Results; Conclusions and Limitations; References; Appendix: Sec Comment Letter Cases included for this Study; 4 The Banks and Market Manipulation: A Financial Strain Analysis of the Libor Fraud; 1. Introduction; 2. The Factors that Contribute to the Libor Fraud; 2.1. Control Environment; 3. Theory and Literature Review; 3.1. Strain that Results from Blockage of Organizational Goals: H1; 3.2. Strain that Results from Actual or Perceived Threat to Organizational Goals: H2; 3.3. Strain that Results from Organizational Complexity: H3 3.4. Financial Strain Perpetuated by a Criminogenic Culture: H44. Methodology; 4.1. Research Design; 4.2. Fraud and Control Banks; 4.3. Data Collection; 4.4. Independent Variables; 4.4.1. Financial Strain; 4.4.2. Size and Growth; 4.4.3. Organizational Complexity; 4.4.4. Criminogenic Culture; 4.4.5. Dependent Variable; 5. Results; 5.1. Descriptive Analysis; 5.2. Logistic Regression Results; 5.3. Results of Tests for Financial Performance (H1); 5.4. Results of Tests of Threatened Loss of Money or Negatively-valued Stimuli (H2) |
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| discipline | Wirtschaftswissenschaften |
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| id | ZDB-4-EBU-on1101966597 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-26T14:49:34Z |
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| isbn | 9781789732238 1789732239 9781789732252 1789732255 |
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| series | Advances in public interest accounting ; |
| series2 | Advances in public interest accounting ; |
| spelling | Beyond perceptions, crafting meaning / edited by Cheryl R. Lehman. United Kingdom : Emerald Publishing, 2019. 1 online resource text txt rdacontent computer c rdamedia online resource cr rdacarrier Advances in public interest accounting ; volume 21 Online resource; title from PDF title page (EBSCO, viewed May 22, 2019) Intro; Beyond Perceptions, Crafting Meaning; Editorial Board; Contents; List of Contributors; 1 Do Sustainability Measures Matter in Managerial Appraisal and Rewards?; Main Study: Literature Review and Hypotheses Development; SBSC Architectures; Perceived Importance of Sustainability Measures; Sustainability Performance Effect on Managerial Evaluations; Main Study: Method; Participants and Procedure; Instrument; Experimental Task; Main Study: Results; Sustainability Measures and Decisions about Appraisal and Bonus; Companion Experiment: Mixed Performance Scenarios Theoretical Background and Hypotheses for the Companion ExperimentMethod of the Companion Experiment; Results on Factors Affecting the Perceived Importance of Sustainability; Discussion, Conclusion, and Implications; Effect of Sustainability Performance on Appraisals and Bonuses; Perceived Importance, Familiarity, and Presentation Format; Limitations and Directions for Future Studies; References; 2 An Examination of the Perceptions of Auditors and Chief Financial Officers of the Proposed Statement of Financial Accounting Concept Definition of Materiality; Introduction Historical Perspective of Authoritative Materiality LiteratureSelley (1984); US Materiality Endeavors, 1975-Present; The Total Mix of Information Concept; Research Method; Research Questions; Discussion of Results; Summary and Conclusions; References; Appendix 1: Timeline and Status of Materiality Definitions; Appendix 2: Survey Instrument; Questionnaire on these Two Concepts of Materiality; Demographic Information; 3 An Evaluation of the Effectiveness of Sec Oversight of Climate Change Disclosures: An Analysis of Comment Letters; Background; US and Climate Change; SEC Comment Letters Hypothesis DevelopmentMethodology; Analysis and Results; Conclusions and Limitations; References; Appendix: Sec Comment Letter Cases included for this Study; 4 The Banks and Market Manipulation: A Financial Strain Analysis of the Libor Fraud; 1. Introduction; 2. The Factors that Contribute to the Libor Fraud; 2.1. Control Environment; 3. Theory and Literature Review; 3.1. Strain that Results from Blockage of Organizational Goals: H1; 3.2. Strain that Results from Actual or Perceived Threat to Organizational Goals: H2; 3.3. Strain that Results from Organizational Complexity: H3 3.4. Financial Strain Perpetuated by a Criminogenic Culture: H44. Methodology; 4.1. Research Design; 4.2. Fraud and Control Banks; 4.3. Data Collection; 4.4. Independent Variables; 4.4.1. Financial Strain; 4.4.2. Size and Growth; 4.4.3. Organizational Complexity; 4.4.4. Criminogenic Culture; 4.4.5. Dependent Variable; 5. Results; 5.1. Descriptive Analysis; 5.2. Logistic Regression Results; 5.3. Results of Tests for Financial Performance (H1); 5.4. Results of Tests of Threatened Loss of Money or Negatively-valued Stimuli (H2) Researching accounting's participation in financial regulation, banking practices, managerial incentives and environmental disclosures this volume presents scholarly work adopting interdisciplinary approaches in auditing and accountability realms. Auditing Research. Accounting. bicssc BUSINESS & ECONOMICS Accounting Financial. bisacsh Auditing Research fast Lehman, Cheryl R., editor. https://id.oclc.org/worldcat/entity/E39PBJj8QGYHdgtHJMW9cbvj4q http://id.loc.gov/authorities/names/n91000562 has work: Beyond perceptions, crafting meaning (Text) https://id.oclc.org/worldcat/entity/E39PCG67MHwqHjcf6tbq78vcxC https://id.oclc.org/worldcat/ontology/hasWork Print version: Beyond perceptions, crafting meaning. United Kingdom : Emerald Publishing, 2019 1789732247 9781789732245 (OCoLC)1078992502 Advances in public interest accounting ; volume 21. http://id.loc.gov/authorities/names/no2003125626 FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1980253 Volltext |
| spellingShingle | Beyond perceptions, crafting meaning / Advances in public interest accounting ; Intro; Beyond Perceptions, Crafting Meaning; Editorial Board; Contents; List of Contributors; 1 Do Sustainability Measures Matter in Managerial Appraisal and Rewards?; Main Study: Literature Review and Hypotheses Development; SBSC Architectures; Perceived Importance of Sustainability Measures; Sustainability Performance Effect on Managerial Evaluations; Main Study: Method; Participants and Procedure; Instrument; Experimental Task; Main Study: Results; Sustainability Measures and Decisions about Appraisal and Bonus; Companion Experiment: Mixed Performance Scenarios Theoretical Background and Hypotheses for the Companion ExperimentMethod of the Companion Experiment; Results on Factors Affecting the Perceived Importance of Sustainability; Discussion, Conclusion, and Implications; Effect of Sustainability Performance on Appraisals and Bonuses; Perceived Importance, Familiarity, and Presentation Format; Limitations and Directions for Future Studies; References; 2 An Examination of the Perceptions of Auditors and Chief Financial Officers of the Proposed Statement of Financial Accounting Concept Definition of Materiality; Introduction Historical Perspective of Authoritative Materiality LiteratureSelley (1984); US Materiality Endeavors, 1975-Present; The Total Mix of Information Concept; Research Method; Research Questions; Discussion of Results; Summary and Conclusions; References; Appendix 1: Timeline and Status of Materiality Definitions; Appendix 2: Survey Instrument; Questionnaire on these Two Concepts of Materiality; Demographic Information; 3 An Evaluation of the Effectiveness of Sec Oversight of Climate Change Disclosures: An Analysis of Comment Letters; Background; US and Climate Change; SEC Comment Letters Hypothesis DevelopmentMethodology; Analysis and Results; Conclusions and Limitations; References; Appendix: Sec Comment Letter Cases included for this Study; 4 The Banks and Market Manipulation: A Financial Strain Analysis of the Libor Fraud; 1. Introduction; 2. The Factors that Contribute to the Libor Fraud; 2.1. Control Environment; 3. Theory and Literature Review; 3.1. Strain that Results from Blockage of Organizational Goals: H1; 3.2. Strain that Results from Actual or Perceived Threat to Organizational Goals: H2; 3.3. Strain that Results from Organizational Complexity: H3 3.4. Financial Strain Perpetuated by a Criminogenic Culture: H44. Methodology; 4.1. Research Design; 4.2. Fraud and Control Banks; 4.3. Data Collection; 4.4. Independent Variables; 4.4.1. Financial Strain; 4.4.2. Size and Growth; 4.4.3. Organizational Complexity; 4.4.4. Criminogenic Culture; 4.4.5. Dependent Variable; 5. Results; 5.1. Descriptive Analysis; 5.2. Logistic Regression Results; 5.3. Results of Tests for Financial Performance (H1); 5.4. Results of Tests of Threatened Loss of Money or Negatively-valued Stimuli (H2) Auditing Research. Accounting. bicssc BUSINESS & ECONOMICS Accounting Financial. bisacsh Auditing Research fast |
| title | Beyond perceptions, crafting meaning / |
| title_auth | Beyond perceptions, crafting meaning / |
| title_exact_search | Beyond perceptions, crafting meaning / |
| title_full | Beyond perceptions, crafting meaning / edited by Cheryl R. Lehman. |
| title_fullStr | Beyond perceptions, crafting meaning / edited by Cheryl R. Lehman. |
| title_full_unstemmed | Beyond perceptions, crafting meaning / edited by Cheryl R. Lehman. |
| title_short | Beyond perceptions, crafting meaning / |
| title_sort | beyond perceptions crafting meaning |
| topic | Auditing Research. Accounting. bicssc BUSINESS & ECONOMICS Accounting Financial. bisacsh Auditing Research fast |
| topic_facet | Auditing Research. Accounting. BUSINESS & ECONOMICS Accounting Financial. Auditing Research |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1980253 |
| work_keys_str_mv | AT lehmancherylr beyondperceptionscraftingmeaning |