Prelims

Beyond Perceptions, Crafting Meaning

ISBN: 978-1-78973-224-5, eISBN: 978-1-78973-223-8

ISSN: 1041-7060

Publication date: 28 May 2019

Citation

(2019), "Prelims", Lehman, C.R. (Ed.) Beyond Perceptions, Crafting Meaning (Advances in Public Interest Accounting, Vol. 21), Emerald Publishing Limited, Leeds, pp. i-ix. https://doi.org/10.1108/S1041-706020190000021006

Publisher

:

Emerald Publishing Limited

Copyright © 2019 Emerald Publishing Limited


Half Title Page

Beyond Perceptions, Crafting Meaning

Series Page

Advances in Public Interest Accounting

Series Editor: Cheryl R. Lehman

Previous Volumes:

Volume 1: (1986)
Volume 2: (1987)
Volume 3: (1990)
Volume 4: (1991)
Volume 5: (1993)
Volume 6: (1995)
Volume 7: (1998)
Volume 8: (2001) Advances in Accountability: Regulation, Research, Gender, and Justice
Volume 9: (2002) Mirrors and Prisms: Interrogating Accounting
Volume 10: (2005) Re-inventing Realities
Volume 11: (2005) Corporate Governance: Does Any Size Fit?
Volume 12: (2006) Independent Accounts
Volume 13: (2008) Envisioning a New Accountability
Volume 14: (2009) Extending Schumacher’s Concept of Total Accounting and Accountability into the 21st Century
Volume 15: (2010) Ethics, Equity, and Regulation
Volume 16: (2013) Managing Reality: Accountability and the Miasma of Private and Public Domains
Volume 17: (2014) Accountability and Social Accounting for Social and Non-profit Organizations
Volume 18: (2015) Sustainability and Governance
Volume 19: (2016) Accounting in Conflict: Globalization, Gender, Race, and Class
Volume 20: (2017) Parables, Myths, and Risks

Title Page

Advances in Public Interest Accounting Volume 21

Beyond Perceptions, Crafting Meaning

Edited by

Cheryl R. Lehman

Hofstra University, USA

United Kingdom – North America – Japan India – Malaysia – China

Copyright Page

Emerald Publishing Limited

Howard House, Wagon Lane, Bingley BD16 1WA, UK

First edition 2019

Copyright © 2019 Emerald Publishing Limited

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No part of this book may be reproduced, stored in a retrieval system, transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without either the prior written permission of the publisher or a licence permitting restricted copying issued in the UK by The Copyright Licensing Agency and in the USA by The Copyright Clearance Center. Any opinions expressed in the chapters are those of the authors. Whilst Emerald makes every effort to ensure the quality and accuracy of its content, Emerald makes no representation implied or otherwise, as to the chapters’ suitability and application and disclaims any warranties, express or implied, to their use.

British Library Cataloguing in Publication Data

A catalogue record for this book is available from the British Library

ISBN: 978-1-78973-224-5 (Print)

ISBN: 978-1-78973-223-8 (Online)

ISBN: 978-1-78973-225-2 (Epub)

ISSN: 1041-7060 (Series)

Editorial Board

  • Gloria Agyemang

    Royal Holloway, University of London, UK

  • Jane Andrew

    University of Sydney, Australia

  • Ed Arrington

    University of Wollongong, Australia

  • Jane Broadbent

    Emeritus, Royal Holloway, University of London, UK

  • Judy Brown

    Victoria University of Wellington, New Zealand

  • Nihel Chabrak

    United Arab Emirates University, UAE

  • Wai Fong Chua

    University of New South Wales, Australia

  • Charles Cho

    York University, Canada

  • Michele Chwastiak

    University of New Mexico, USA

  • Penny Ciancanelli

    University of Glasgow, UK

  • David Cooper

    University of Alberta, Canada

  • Jesse Dillard

    Portland State University, USA

  • Jeff Everett

    York University, Canada

  • Martin Freedman

    Towson University, USA

  • Sonja Gallhofer

    University of Glasgow, UK

  • James Guthrie

    Macquarie University, Australia

  • Theresa Hammond

    San Francisco State University, USA

  • Ingrid Jeacle

    University of Edinburgh, UK

  • David Knights

    Lancaster University Management School, UK

  • Naoko Komori

    Sheffield University, UK

  • Leslie Oakes

    University of New Mexico, USA

  • Fahrettin Okcabol

    Critical Accounting Society, USA

  • Lee Parker

    RMIT University, Australia

  • Joanne Rockness

    University of North Carolina Wilmington, USA

  • Massimo Sargiacomo

    University Gabriele d’Annunzio Chieti-Pescara, Italy

  • Paul Williams

    North Carolina State University, USA

  • Hugh Willmott

    Cass Business School, City University of London, UK

Contents

List of Contributors ix
1 Do Sustainability Measures Matter in Managerial Appraisal and Rewards?
Regina F. Bento, Lasse Mertins and Lourdes F. White
1
2 An Examination of the Perceptions of Auditors and Chief Financial Officers of the Proposed Statement of Financial Accounting Concept Definition of Materiality
Ning Du, John McEnroe and Mary Mindak
25
3 An Evaluation of the Effectiveness of SEC Oversight of Climate Change Disclosures: An Analysis of Comment Letters
Martin Freedman and Jin Dong Park
49
4 The Banks and Market Manipulation: A Financial Strain Analysis of the LIBOR Fraud
Mark E. Lokanan
73
5 Environmental Efficiency, Firm Efficiency, and Managerial Ability
Li Sun
105

List of Contributors

Regina F. Bento University of Baltimore, USA
Ning Du DePaul University, School of Accountancy & MIS, USA
Martin Freedman Towson University, USA
Mark E. Lokanan Royal Roads University, Canada
John McEnroe DePaul University, School of Accountancy & MIS, USA
Lasse Mertins Johns Hopkins University, USA
Mary Mindak DePaul University, School of Accountancy & MIS, USA
Jin Dong Park Towson University, USA
Li Sun University of Tulsa, USA
Lourdes F. White University of Baltimore, USA