Ethical Issues In The Context Of Earnings Management Using Germany As A Case Study
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Ethical Issues In The Context Of Earnings Management Using Germany As A Case Study
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Author : Philip Alexander Heinz
language : en
Publisher:
Release Date : 2013
Ethical Issues In The Context Of Earnings Management Using Germany As A Case Study written by Philip Alexander Heinz and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Accounting categories.
Ethical issues in the context of earnings management have been increasingly recognized as an important and controversial topic in accounting research. Prior literature has largely focused on this topic in Anglo-American countries. This PhD thesis focuses specifically on Germany, a country in which ethical issues in accounting have not been rigorously examined. This PhD takes the format of a 'thesis by publication', and includes an introduction, four separate papers on various aspects of ethics, and a conclusion.
Statutory Auditors Independence In Protecting Stakeholders Interest
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Author : Mitrendu Narayan Roy
language : en
Publisher: Springer
Release Date : 2018-07-20
Statutory Auditors Independence In Protecting Stakeholders Interest written by Mitrendu Narayan Roy and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-07-20 with Business & Economics categories.
Corporate failures and accounting scandals have shaken the foundations of investors’ confidence in the transparency, integrity and accountability of corporations and financial markets. There have also been public disquiet about the role of professional auditors and audit firms, who had been associated with these corporate scandals. Written from a global perspective, the book assists in understanding the gravity of independent attitude of statutory auditors in protecting stakeholders’ interest and examines the effectiveness of the existing standards and other legal and regulatory requirements in enforcing statutory auditors’ independent engagement. It then suggests modifications in those regulations. The study has been made through seven chapters in order to address empirically statutory auditors’ independence in protecting stakeholders’ interest. Primary audiences of the book are researchers in finance and control, students, and professionals in the field of accounting and auditing.
Csr Reporting And The Belt And Road Initiative
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Author : Ruopiao Zhang
language : en
Publisher: Taylor & Francis
Release Date : 2023-06-23
Csr Reporting And The Belt And Road Initiative written by Ruopiao Zhang and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-06-23 with Business & Economics categories.
The Belt and Road Initiative (BRI) is a major development strategy launched by the Chinese government with the goal of fostering economic cooperation among countries along the proposed routes. The BRI marks a new era in which multinational enterprises (MNEs) from developing countries are beginning to take primary responsibility for driving global flows of outward foreign direct investment (OFDI). Among hotly debated topics on how the BRI is reshaping the global competitive landscape, corporate social responsibility (CSR) reporting practices of Chinese MNEs along the Belt and Road are noteworthy but relatively less discussed. This book investigates how do Chinese MNEs engage with, define, and implement CSR under such an enormous cooperative initiative through analyzing their CSR reporting practices in the BRI host countries. Besides this, opportunities and challenges of the BRI investments for sustainable development in host countries are examined. The book provides critical insights into the current institutional architecture for CSR reporting to promote sustainable development. It also highlights the importance of stakeholders’ capacities to sustain, enact, and execute strict CSR disclosure laws and regulations. The findings mark important implications, particularly in view of growing concerns about international reputational damage of unsustainable OFDI. The book is suitable for researchers, undergraduate and postgraduate students in the fields of CSR, sustainability development, accounting, and international business; as well as others who are keen on the latest development of the BRI in relation to other developing and least-developed countries.
Third Sector Research
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Author : Rupert Taylor
language : en
Publisher: Springer Science & Business Media
Release Date : 2010-03-02
Third Sector Research written by Rupert Taylor and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-03-02 with Social Science categories.
To mark the 20th Anniversary of Voluntas: International Journal of Voluntary and Nonprofit Organizations the editor has compiled a comprehensive overview of contemporary debates in third sector scholarship, comprised of all original research by leaders in the field. The volume will offer a critical review of the central and innovative themes that have come to form the core of third sector debate and research with an international focus. The first global compendium of third sector research, this volume provides a international, multi-disciplinary, and state-of-the-art overview of the field. The contributions not only examine and review the existing scholarship, but introduce new perspectives and thinking on the third sector—especially in terms of future implications around the world. Topics covered include: -History and Development of the Field -New Trends in Volunteering and Philanthropy -Volunteering and Participation in Developing Countries -Leadership and Governance -Corporate Responsibility -Social Capital -Global Civil Society This seminal volume provides a broad and comprehensive look at the field of Third Sector Research, of primary interest to researchers in political science, sociology, development studies, and nonprofit leadership programs.
Ethical Issues In The Context Of Earnings Management
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Author : Philip Heinz
language : en
Publisher: Nova Science Publishers
Release Date : 2014
Ethical Issues In The Context Of Earnings Management written by Philip Heinz and has been published by Nova Science Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Earnings management categories.
Ethical issues in the context of earnings management have been increasingly recognized as an important and controversial topic in accounting research. Prior literature has largely focused on this topic in Anglo-American countries. This research monograph focuses specifically on Germany, a country in which ethical issues in accounting have not been rigorously examined. Based on an evaluation of prior research, the monograph provides some theoretical and methodological suggestions to guide research on the controversial topics of accountants' professional judgments and earnings management. Further, the influence of two relevant personality variables on professional accountants' ethical judgments on earnings management is examined. The two personality variables selected, namely Construal of Self and Regulatory Focus Theory, provide sharper insights into accountants' judgments at individual levels. This book also examines "holier-than-thou" perception bias among professional accountants and accounting students. "Holier-than-thou" perception bias refers to individuals perceiving themselves as being more ethical than their peers. This bias is an important issue in accounting contexts because it may foster an unethical organizational culture. Finally, the research monograph examines accountants' judgments on whistle-blowing in the context of earnings management. Whistle-blowing as an internal control mechanism is useful in revealing illegal, immoral, or illegitimate practices such as earnings management. This research monograph contributes to accounting research by examining these ethical issues from various perspectives and by providing holistic insights incorporating literature from multiple disciplines such as history, sociology, psychology, and philosophy. The findings of this research monograph have implications for accounting ethics research, accounting firms, and accounting education. The findings also have implications for convergence in accounting and may be of interest for global standard-setters such as the International Ethics Standards Board for Accountants (IESBA) and the International Accounting Education Standards Board (IAESB).
Enhancing Boardroom Diversity In Saudi Arabia
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Author : Abdullah Eskandarany
language : en
Publisher: Walter de Gruyter GmbH & Co KG
Release Date : 2023-01-30
Enhancing Boardroom Diversity In Saudi Arabia written by Abdullah Eskandarany and has been published by Walter de Gruyter GmbH & Co KG this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-01-30 with Business & Economics categories.
This monograph contains an evaluation of the research dealing with the drivers and significance of corporate board diversity and corporate governance focused on Saudi Arabia. It specifically shows how to increase board diversity in a different culture and social setting. This is achieved by presenting more than two thousand items of secondary data and comparing these to data from 2020 to show the social change from the old to new diversity logics amidst the more general social change, with comparative analysis of global trends. The book will provide a clear picture of boardroom diversity in Saudi Arabia. This will contribute to knowledge through understanding board diversity and exploring whether there have been changes in the boardroom due to social structure shifts, and the extent of resistance. It will benefit both accounting and governance academics as well as the broader practitioner community. Furthermore, it will be important for those looking at social change and the role of the Saudi national plan Vision 2030 which provides a strategic framework to reduce the country’s dependence on oil, diversify its economy and develop its public sector. The first book to investigate boardroom diversity in Saudi Arabia Captures the change of Saudis boardroom in six demographic types of diversity Looks into the impact of social settings in Saudi culture by highlighting the Vision of 2030 Provides a comprehensive review of Saudi Arabia’s most recent corporate governance codes
Personnel Management Abstracts
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Author :
language : en
Publisher:
Release Date : 2000
Personnel Management Abstracts written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Personnel management categories.
Sociological Abstracts
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Author : Leo P. Chall
language : en
Publisher:
Release Date : 1998
Sociological Abstracts written by Leo P. Chall and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Sociology categories.
Ecosystem Services Concept Methods And Case Studies
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Author : Karsten Grunewald
language : en
Publisher: Springer
Release Date : 2015-05-18
Ecosystem Services Concept Methods And Case Studies written by Karsten Grunewald and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-05-18 with Science categories.
Nature provides us with many services seemingly for free: recharged groundwater, fertile soil and plant biomass created by photosynthesis. We human beings draw extensive benefits from these “ecosystem services,” or ES – food, water supply, recreation and protection from natural hazards. Major international studies, such as the Millennium Ecosystem Assessment, have addressed the enormous role of biodiversity and ecosystems to human well-being, and they draw particular attention to the consequences resulting from the reduction or loss of these services. These very topical issues are being addressed by authors/scientists in a wide variety of disciplines – and their approaches, terminologies and methodological specifics are just as diverse. What, for example, does the efficacy of nature or natural capital mean? Which values of nature are particularly important, how are they distributed in space and time and how can they be assessed and the relevant knowledge promoted? Can all ecosystem services be quantified and even monetarised? What should be done to ensure that the multiple services of nature will be available also in future? This book explains the multifaceted concept of ecosystem services, provides a methodological framework for its analysis and assessment, and discusses case examples, particularly from Germany. It is addressed to scientists and practitioners in the administrative, volunteer and professional spheres, especially those who deal with environment, landscape management and nature conservation and regional and land-use planning. The target group includes experts from the business community, politicians and decision makers, students and all those interested in fundamental ecological, economic, ethical and environmental issues.
Dissertation Abstracts International
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Author :
language : en
Publisher:
Release Date : 2005
Dissertation Abstracts International written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Dissertations, Academic categories.