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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.
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
United Kingdom :
Emerald Publishing,
2019.
|
| Colección: | Advances in public interest accounting ;
volume 21. |
| Temas: | |
| Acceso en línea: | Texto completo Texto completo |
Tabla de Contenidos:
- 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)