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003    OCoLC 
005    20190111050600.9 
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007    cr cnu---unuuu 
008    170721s2017    enk     ob    000 0 eng d 
020    9781787145337|q(electronic book) 
020    1787145336|q(electronic book) 
020    |z9781787145344 
035    (OCoLC)994399500 
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245 00 Parables, myths and risks /|cedited by Cheryl R. Lehman. 
250    First edtion. 
264  1 Bingley :|bEmerald Publishing Limited,|c[2017] 
264  4 |c©2017 
300    1 online resource. 
336    text|btxt|2rdacontent 
337    computer|bc|2rdamedia 
338    online resource|bcr|2rdacarrier 
340    |gpolychrome|2rdacc 
347    text file|2rdaft 
490 1  Advances in public interest accounting ;|vv. 20 
504    Includes bibliographical references. 
505 0  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    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  Print version record. 
590    eBooks on EBSCOhost|bEBSCO eBook Subscription Academic 
       Collection - North America 
650  0 Earnings management.|0https://id.loc.gov/authorities/
       subjects/sh2008003953 
650  7 Earnings management.|2fast|0https://id.worldcat.org/fast/
       1745830 
655  4 Electronic books. 
700 1  Lehman, Cheryl R.,|0https://id.loc.gov/authorities/names/
       n91000562|eeditor. 
830  0 Advances in public interest accounting ;|0https://
       id.loc.gov/authorities/names/no2003125626|vv. 20. 
856 40 |uhttps://rider.idm.oclc.org/login?url=http://
       search.ebscohost.com/login.aspx?direct=true&scope=site&
       db=nlebk&AN=1491591|zOnline eBook via EBSCO. Access 
       restricted to current Rider University students, faculty, 
       and staff. 
856 42 |3Instructions for reading/downloading the EBSCO version 
       of this eBook|uhttp://guides.rider.edu/ebooks/ebsco 
901    MARCIVE 20231220 
948    |d20190118|cEBSCO|tEBSCOebooksacademic NEW 1-11-19 6702 
       |lridw 
994    92|bRID