000			03897nam a2200433Ii 4500
001			9781787145337
003			UtOrBLW
005			20210303084955.0
006			m o d
007			cr un|||||||||
008			170815s2017 enk ob 001 0 eng d
020			_a9781787145337 _q(e-book)
040			_aUtOrBLW _beng _erda _cUtOrBLW
050		4	_aHJ9733 _b.P37 2017
072		7	_aKFCP _2bicssc
072		7	_aBUS001010 _2bisacsh
080			_a336.1
082	0	4	_a657.835 _223
245	0	0	_aParables, myths and risks / _cedited by Cheryl R. Lehman.
264		1	_bEmerald Publishing Limited,
300			_a1 online resource (251 pages).
490	1		_aAdvances in public interest accounting, _x1041-7060 ; _vv. 20
500			_aIncludes index.
504			_aIncludes bibliographical references.
505	0		_aPrelims -- 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			_aContinuing 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		_aPrint version record
650		0	_aFinance, Public _xAccounting.
650		7	_aBusiness & Economics _xAccounting _xFinancial. _2bisacsh
650		7	_aPublic finance accounting. _2bicssc
700	1		_aLehman, Cheryl R., _eeditor.
776			_z9781787145344
830		0	_aAdvances in public interest accounting ; _vv. 20.
856	4	0	_uhttps://www.emerald.com/insight/publication/doi/10.1108/S1041-7060201720
999			_c30309 _d30309