Ethics, Equity, and Regulation

by Lehman, Cheryl R.; Tinker, Tony; Merino, Barbara (CON); Neimark, Marilyn Kleinberg (CON)

• ISBN13: 9781849507288
• ISBN10: 1849507287
• Format: Hardcover
• Copyright: 2010-05-28
• Publisher: Emerald Group Pub Ltd

Summary

No greater issue than the relationship between ethics, equity, and regulation can be said to have emerged in these "troubled times". How can we account for continuing inequalities in an era promoting enlightened social and economic connections? What mechanisms of perceptions and politics will enable policy makers and scholars to advance significant progressive change? This volume offers diverse research examining accounting's contribution to these challenges given the profession's multifaceted roles. Authors scrutinize executive compensation packages to evaluate whether ideals of managerial power are consistent with the betterment of stakeholders. Others confront issues of gender stereotyping and describe attitudes fostering greater equality. How can US regulations improve auditor independence, enhance reporting quality, and augment responsibility are the aims of some authors, while accountability and public policy in a non-US setting is researched in another. Together, these articles work toward illuminating the role of the accounting profession as a potential change agent fostering public interest issues.

Table of Contents

List of Contributors	p. vii
Ad Hoc Reviewers	p. ix
The Impact of Regulation on Economic Bonding and Auditor Independence: An Analysis of Sox and Suggestions for Future Research	p. 1
Role Perceptions of Accountants: Ten More Years Through the Looking Glass	p. 23
Sustainability Reputation and Environmental Performance or "The Proof of the Pudding is in the Eating"	p. 61
A Study of the Expectations Gap for No Assurance Services	p. 75
Does Equity Compensation Induce Executives to Maximize Firm Value or their Own Personal Wealth?	p. 111
The Game of Fraudulent Financial Reporting: Accounting for Ethics	p. 141
Stakeholders' Perceptions on the Accountability of Malaysian Local Authorities	p. 161
An Experimental Investigation of the Intentions to Accrue and Disclose Environmental Liabilities	p. 195
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