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Advances in Public Interest Accounting : 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.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Bingley :
Emerald Publishing Limited,
2017.
|
| Colección: | Advances in public interest accounting.
|
| Acceso en línea: | Texto completo |
MARC
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| 100 | 1 | |a Lehman, Cheryl R. | |
| 245 | 1 | 0 | |a Advances in Public Interest Accounting : |b Parables, Myths and Risks. |
| 260 | |a Bingley : |b Emerald Publishing Limited, |c 2017. | ||
| 300 | |a 1 online resource (232 pages) | ||
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| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a Advances in Public Interest Accounting ; |v v. 20 | |
| 588 | 0 | |a Print version record. | |
| 505 | 0 | |a Front Cover; Parables, Myths and Risks; Copyright Page; Contents; List of Contributors; Editorial Board; Internal Control Material Weakness and Real Earnings Management; Introduction; Literature Review and Research Objectives; Research Methodology; Regression Model; Data/Sample; Empirical Results; Descriptive Statistics; Robustness Check; Self-Selection of Internal Control Material Weakness; Conclusion; Notes; References; Appendix; Can Gown Help Town? Exploring the "Gap" between Accounting Practice and Academia and Providing a Theory for Why it Exists; Introduction; Literature Review. | |
| 505 | 8 | |a Theoretical FrameworkAccounting Groups in the Context of Value Group Theory; Accounting Practitioners; Accounting Academics; Accounting Regulators; Investors and Creditors; Characteristics or Motivation of Accounting Academics versus Practitioners; Using Luhmann's Systems Theory to Describe the Gap between Accounting Practice and Academia; Factors Influencing Evolutionary Drift; Future Research and Conclusion; Notes; References; An Examination of the Perceptions of Auditors and Chief Financial Officers of the Proposed Auditing Standard Involving Other Information in Audit Reports. | |
| 505 | 8 | |a IntroductionReview of Relevant Academic Literature; Research Method; Research Questions; Explanation of Tables; Discussion of Statistical Results; Analysis of Perceptions; Summary and Conclusions; References; Appendix A: Source of Statements 1-13 on Table 1.; Appendix B: Questionnaire on the PCAOB's Proposed Revision to the Audit Report; The Myth of Tax Evasion in South Asia: The Case of a Lower-Middle Income Economy; Introduction; An Overview of Tax Laws in South Asia; Review of Literature and Theory; Prior Research; Theoretical Framework; Research Methodology; Documentary Analysis. | |
| 505 | 8 | |a InterviewsReliability and Validity of Research Methods; Findings and Discussions; Unfair Consequences of Tax; Legitimacy of the State and the State of Corruption; Political Connectedness in Both Private and Public Sectors; Multinational Companies and Corruption; A Lack of Public Sector Accountability and Enforcement; Policy Implications; Theoretical Implications; Conclusions, Contributions and Limitations; Notes; Acknowledgments; References; Appendix A: Tax Rates in South Asian Economies in 2006 and 2013; Appendix B: References with Explanations to Detailed Taxation Regulations of South Asia. | |
| 505 | 8 | |a AfghanistanBangladesh; Bhutan; India; Maldives; Nepal; Pakistan; Sri Lanka; Appendix C: List of Documents Used for This Study; Appendix D: Number of Income Taxpayers in South Asia in 2013; Institutional Pillars and Contextualizing Public Interest in the Accounting Profession; Introduction; Theoretical Discussion and Framework; Applying the Framework: A Perspective on US Professions; Regulatory; Cognitive-Cultural; Normative; Stability of the Pillars: A Critical Review; Professions and the Interinstitutional System; Professionals as Institutional Agents; Summary and Conclusion; Notes. | |
| 504 | |a References. | ||
| 520 | |a 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. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
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| 776 | 0 | 8 | |i Print version: |a Lehman, Cheryl R. |t Advances in Public Interest Accounting : Parables, Myths and Risks. |d Bingley : Emerald Publishing Limited, ©2017 |z 9781787145344 |
| 830 | 0 | |a Advances in public interest accounting. | |
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