Beyond perceptions, crafting meaning /

• Other Authors: Lehman, Cheryl R. (Editor)
• Format: eBook
• Language: English
• Published: Bingley, U.K. : Emerald Publishing Limited, 2019.
• Series: Advances in public interest accounting ; v. 21.
• Subjects: Auditing > Research.; Business & Economics > Accounting > General.; Accounting.

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. Although conceptually accounting enhances publi...

Table of Contents:

• Prelims
• 1 Do sustainability measures matter in managerial appraisal and rewards?
• 2 An examination of the perceptions of auditors and chief financial officers of the proposed statement of financial accounting concept definition of materiality
• 3 An evaluation of the effectiveness of sec oversight of climate change disclosures : an analysis of comment letters
• 4 The banks and market manipulation : a financial strain analysis of the libor fraud
• 5 Environmental efficiency, firm efficiency, and managerial ability.