دانلود کتاب Resistance and Accountability (Advances in Public Interest Accounting) (Advances in Public Interest Accounting, 22)

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Half Title Page\nSeries Editor\nTitle Page\nCopyright Page\nEditorial Board\nContents\nList of Contributors\nManagement Entrenchment and Stock Option Backdating\n 1. Introduction\n 2. Literature Review and Hypothesis Development\n 3. Methodology\n 3.1. Sample and Data Collection\n 3.2. Model\n 4. Empirical Results\n 4.1. Backdating Firms, Backdating Sample, and their Industry Distribution\n 4.2. Descriptive Statistics and Univariate Results\n 4.3. Correlations\n 4.4. Managerial Entrenchment and Option Backdating\n 4.5. Robustness Checks\n 4.5.1. Lagged E-index\n 4.5.2. Governance Index\n 5. Discussion and Conclusion\n References\n Appendix 1. Variable Definitions\n Appendix 2: Description of the E-Index\nWomen Accountants in Academic and Research Spaces in Colombia\n Introduction\n Causes and Reasons – Accounting Inequality\n Toward Equity in the Accounting Profession\n Methodology\n Results\n Academic Focus: From the Female Perspective\n Research Focus: From the Female Perspective\n Conclusion\n References\nConnecting Two Worlds: Family Farming and School Feeding Through the Theoretical Lenses of Structuration Theory\n Introduction\n 1. Research Context: Family Farming, School Feeding, and Governmental Purchases in Brazil\n 1.1 Family Farming\n 1.2 PNAE\n 1.3 Governmental Purchases: The Functioning of the Public Call\n 2. Theoretical Framework\n 3. Methods\n 4. Discussion and Analysis\n 4.1 Scenarios Before and After the Implementation of the Law for Social Agents\n 4.2 Significance and Communication: Discussing Changes Based on One of the Pillars of ST\n 4.2.1 Changes in Procedure: “If You Do Not Value Small Producers, We Will Not Have Food in the Future”\n 4.2.2 Transformation: “There are Many [Family Farming Products] that Could be Added to the School Feeding Program”\n 4.2.3 Acquisition Activity: A New form of Government Procurement\n 4.2.4 Communication: “With the New Management, Family Farmers were Invited to Come in”\n 4.3 Structuration of Public Calls\n Final Considerations\n Notes\n References\nAccounting for Combinations of Nonprofit Hospitals After SFAS 164: Has the FASB Achieved Its Goals?\n Introduction\n Relevant Accounting Standards\n Accounting Methods for Mergers\n FASB’s Objectives and the New Standards\n Theory and Research Expectations\n Earnings Management and Financial Incentives\n Research Expectations\n Data and Empirical Strategy\n Results\n Discussion\n Conclusion\n References\nThe Social Construction of Fraud: Views From the Financial Crisis Inquiry Commission\n 1. Introduction\n 2. Fraud\n 3. Role of Worldviews and Metaphors\n 4. Research Setting\n 5. Data Collection and Research Method\n 6. The Social Construction of Fraud\n 6.1. The Understanding of Fraud\n 6.2. Who and/or What is Responsible and Accountable for Fraud\n 6.3. Who and/or What is Responsible and Accountable for the Financial Crisis\n 7. Why the Commissioners Came to Different Understandings: Exploring Different Worldviews\n 8. How the Commissioners Came to Different Understandings: Exploring Metaphors\n 9. A More Nuanced Analysis of the Understandings of Fraud and Those Responsible\n 10. A More Critical Reflection on the FCIC and Its Aftermath\n 11. Conclusion\n References\nCritically Reflecting on Accounting Violence: Matters of the Hearth\n Section 1: Introduction\n Section 2: Framing and Prior Research on Reporting, Measuring, Countering\n Section 3: Seeing Violence and Taking Account\n Seeing Violence Toward Women\n Seeing Violence in (Im)Migration\n Section 4: In Their Own Words: Counter Accounting\n Women’s Stories\n Migrant Stories\n Section 5: Concluding Comments\n References\nAccounting and the Public Interest: The Danger of a Single Story: Algorithms as Imperfect\n Section 1: Introduction\n Section 2: The Real World of Accounting\n In a Neoliberal Milieu\n Section 3: The Contested Terrain: Qualitative-Critical Research in Action\n Qualitative-Critical Accounting Research: Illustrations in Brief\n Qualitative-Critical Accounting Research: (Im)Migration\n Qualitative-Critical Accounting Research: Crime and Incarceration\n A Case Study: Crime and Incarceration in The United States\n California Incarceration and Accounting\n It Does Matter If You’re Black or White (In Deference to M. Jackson)8\n Section 4: Conclusions and Implications for Future Research\n References