MARC details
| 000 -LEADER |
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| fixed length control field |
03897nam a2200433Ii 4500 |
| 001 - CONTROL NUMBER |
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| control field |
9781787145337 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
UtOrBLW |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20210303084955.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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| fixed length control field |
m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
cr un||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
170815s2017 enk ob 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781787145337 |
| Qualifying information |
(e-book) |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
UtOrBLW |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
UtOrBLW |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HJ9733 |
| Item number |
.P37 2017 |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
KFCP |
| Source |
bicssc |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
BUS001010 |
| Source |
bisacsh |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER |
|---|
| Universal Decimal Classification number |
336.1 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657.835 |
| Edition number |
23 |
| 245 00 - TITLE STATEMENT |
|---|
| Title |
Parables, myths and risks / |
| Statement of responsibility, etc. |
edited by Cheryl R. Lehman. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Name of producer, publisher, distributor, manufacturer |
Emerald Publishing Limited, |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource (251 pages). |
| 490 1# - SERIES STATEMENT |
|---|
| Series statement |
Advances in public interest accounting, |
| International Standard Serial Number |
1041-7060 ; |
| Volume/sequential designation |
v. 20 |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Includes index. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
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. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
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. |
| 588 0# - SOURCE OF DESCRIPTION NOTE |
|---|
| Source of description note |
Print version record |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Finance, Public |
| General subdivision |
Accounting. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Business & Economics |
| General subdivision |
Accounting |
| -- |
Financial. |
| Source of heading or term |
bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Public finance accounting. |
| Source of heading or term |
bicssc |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Lehman, Cheryl R., |
| Relator term |
editor. |
| 776 ## - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| International Standard Book Number |
9781787145344 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| Uniform title |
Advances in public interest accounting ; |
| Volume/sequential designation |
v. 20. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://www.emerald.com/insight/publication/doi/10.1108/S1041-7060201720">https://www.emerald.com/insight/publication/doi/10.1108/S1041-7060201720</a> |
