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Ethics, Equity, and Regulation.
Title:
Ethics, Equity, and Regulation.
Author:
Lehman, Cheryl R.
ISBN:
9781849507295
Personal Author:
Physical Description:
1 online resource (253 pages)
Series:
Advances in Public Interest Accounting, 15 ; v.v. 15

Advances in Public Interest Accounting, 15
Contents:
Ethics, Equity, and Regulation -- Copyright page -- Contents -- List of contributors -- Ad hoc reviewers -- Chapter 1. The impact of regulation on economic bonding and auditor independence: An analysis of sox and suggestions for future research -- 1. Introduction -- 2. Responsibility for monitoring the auditor -- 3. The Sarbanes-Oxley act of 2002 and implications for auditor independence -- 4. Suggestions for future research -- Notes -- Acknowledgment -- References -- Chapter 2. Role perceptions of accountants: Ten more years through the looking glass -- Introduction -- Background -- Method -- Results and conclusion -- Notes -- Acknowledgments -- References -- Chapter 3. Sustainability Reputation and Environmental Performance or ''The Proof of the Pudding is in the Eating'' -- Background -- Sample selection for study -- Results and analysis -- Conclusion -- Notes -- References -- Chapter 4. A study of the expectations gap for no-assurance services -- Prior research -- Research methodology and respondents' demographics -- Results and analyses -- Limitations -- Summary, conclusions, and implications -- Notes -- References -- Appendix Survey instrument -- Chapter 5. Does equity compensation induce executives to maximize firm value or their own personal wealth? -- Introduction -- Competing theories -- Cash bonus compensation -- Equity compensation -- Cash bonus versus equity compensation -- Recent trends -- Conclusion -- Notes -- References -- Chapter 6. The game of fraudulent financial reporting: accounting for ethics -- 1. Introduction -- 2. Risk models -- 3. Model -- 4. Results -- 5. Conclusion -- Acknowledgment -- Glossary -- Notes -- References -- Chapter 7. Stakeholders' perceptions on the accountability of Malaysian local authorities -- 1. Introduction -- 2. Theoretical framework.

3. Administrative and accountability structures within the Malaysian local authority sector -- 4. Method -- 5. Findings -- 6. Analysis of findings and discussion -- 7. Conclusion -- 8. Limitations and further research -- Notes -- References -- Appendix A. Reasons for local authorities to be held accountable -- Appendix B. Patterns on the scope of accountability -- Appendix C. Direction of accountability -- Appendix D. Accountability relationship -- Chapter 8 . An experimental investigation of the intentions to accrue and disclose environmental liabilities -- Introduction -- Background and hypotheses development -- Research method -- Results -- Discussion and conclusions -- Notes -- Acknowledgment -- References -- Appendix. Research Instrument.
Abstract:
This volume provides a forum for researchers concerned with critically appraising and significantly transforming conventional accounting theory, practice, teaching and research. It aims to increase the social self-awareness of accounting practitioners, educators, and researchers and encourage them to assume a greater responsibility for the profession's social role.
Local Note:
Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2017. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
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