Journal of Accounting, Ethics & Public Policy Vol. 4, No. 1

Journal of Accounting, Ethics & Public Policy Vol. 4, No. 1 PDF Author: Robert McGee
Publisher: PageFree Publishing, Inc.
ISBN: 9781589611238
Category :
Languages : en
Pages : 88

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Book Description
This quarterly jounal publishes scholarly articles in the interdisciplinary areas of accounting, ethics, and public policy.

Journal of Accounting, Ethics & Public Policy Vol. 4, No. 1

Journal of Accounting, Ethics & Public Policy Vol. 4, No. 1 PDF Author: Robert McGee
Publisher: PageFree Publishing, Inc.
ISBN: 9781589611238
Category :
Languages : en
Pages : 88

Get Book Here

Book Description
This quarterly jounal publishes scholarly articles in the interdisciplinary areas of accounting, ethics, and public policy.

Journal of Accounting, Ethics & Public Policy Vol. 4, No. 2

Journal of Accounting, Ethics & Public Policy Vol. 4, No. 2 PDF Author: Robert McGee
Publisher: PageFree Publishing, Inc.
ISBN: 9781589611832
Category :
Languages : en
Pages : 88

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Book Description
This quarterly jounal publishes scholarly articles in the interdisciplinary areas of accounting, ethics, and public policy.

Journal of Accounting, Ethics & Public Policy Vol. 3, No. 1 (Winter 2003)

Journal of Accounting, Ethics & Public Policy Vol. 3, No. 1 (Winter 2003) PDF Author: Robert Mcgee
Publisher: St. Martin's Press
ISBN: 9781589611634
Category : Business & Economics
Languages : en
Pages : 104

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Book Description
The Journal of Accounting, Ethics & Public Policy is a scholarly quarterly journal.

The Ethics of Tax Evasion

The Ethics of Tax Evasion PDF Author: Robert W. McGee
Publisher: Springer Science & Business Media
ISBN: 1461412870
Category : Business & Economics
Languages : en
Pages : 678

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Book Description
Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world. Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors consider the complex motivations for not paying taxes and the conditions under which this behavior might be rationalized. Applying theoretical approaches as well as empirical research, The Ethics of Tax Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human rights abuses; (2) where citizens claim inability to pay, unfairness in the tax system, paying for things that do not benefit the taxpayer, excessively high tax rates, or where taxes are used to support an unpopular war; and (3) through philosophical, moral, or religious opposition. The authors further explore these issues by asking whether attitudes toward tax evasion differ by country or other demographic variables such as gender, age, ethnicity, income level, marital status, education or religion. The result is a multi-faceted analysis of tax evasion in cultural and institutional context, and, more generally, a study in ethical dilemmas and rational decision making.

Social and Environmental Disclosure by Chinese Firms

Social and Environmental Disclosure by Chinese Firms PDF Author: Yingjun Lu
Publisher: Taylor & Francis
ISBN: 1040292216
Category : Business & Economics
Languages : en
Pages : 254

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Book Description
Given the increased social and environmental problems in China, this book looks into the social and environmental disclosure practices of socially responsible Chinese listed firms by constructing a stakeholder-driven, three-dimensional, disclosure index. The book contains a three-part study: the first part explores the current status of social and environment disclosure practices. The second part empirically examines the relationship between corporate social and environmental disclosure and various influencing factors (i.e. stakeholders’ power and corporate characteristics). The third part empirically examines the link between corporate social responsibility (CSR) reporting (i.e. publishing a CSR report and the quality of the CSR report) and socially responsible reputation. The book finds that the CSR report provided more stakeholder-relevant social and environmental disclosure than the annual report. It also finds that corporate characteristics such as firm size, profitability and industry classification are all statistically significant factors influencing the social and environmental disclosure of the Chinese firms studied. Shareholders significantly influenced firms’ social and environmental disclosure, and creditors significantly influenced firms’ disclosure related to their environmental performance. The final part of the study reports that publishing a CSR report and CSR reporting quality had a positive influence on firms’ socially responsible reputations and that the CEO/chairman duality negatively influenced firms’ socially responsible reputation. This book will be of interest to those who are keen to learn more about corporate social responsibilities in the context of Chinese firms.

New Perspectives in Accounting Ethics

New Perspectives in Accounting Ethics PDF Author: Emerald Group Publishing Limited
Publisher: Emerald Group Publishing
ISBN: 1785608665
Category : Business & Economics
Languages : en
Pages : 217

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Book Description
New Perspectives in Accounting Ethics is a unique collection of articles that represent the very highest level of scholarship and identifies emerging themes in the field. These include the following: - Accounting and Sustainability - Corporate Social Responsibility - Whistleblowing

A Stakeholder Approach to Corporate Social Responsibility

A Stakeholder Approach to Corporate Social Responsibility PDF Author: Philip Kotler
Publisher: Routledge
ISBN: 1317186583
Category : Business & Economics
Languages : en
Pages : 459

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Book Description
Corporate social responsibility has grown into a global phenomenon that encompasses businesses, consumers, governments, and civil society, and many organizations have adopted its discourse. Yet corporate social responsibility remains an uncertain and poorly defined ambition, with few absolutes. First, the issues that organizations must address can easily be interpreted to include virtually everyone and everything. Second, with their unique, often particular characteristics, different stakeholder groups tend to focus only on specific issues that they believe are the most appropriate and relevant in organizations' corporate social responsibility programs. Thus, beliefs about what constitutes a socially responsible and sustainable organization depend on the perspective of the stakeholder. Third, in any organization, the beliefs of organizational members about their organization's social responsibilities vary according to their function and department, as well as their own managerial fields of knowledge. A Stakeholder Approach to Corporate Social Responsibility provides a comprehensive collection of cutting-edge theories and research that can lead to a more multifaceted understanding of corporate social responsibility in its various forms, the pressures and conflicts that result from these different understandings, and some potential solutions for reconciling them.

Sustainability Accounting, Management Control and Reporting

Sustainability Accounting, Management Control and Reporting PDF Author: Pierre Baret
Publisher: Taylor & Francis
ISBN: 1000629236
Category : Business & Economics
Languages : en
Pages : 267

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Book Description
Sustainability Accounting, Management Control and Reporting: A European Perspective traces a picture of innovative performance measurement tools and approaches to drive organizations to implement their shared value and sustainability strategy, considering different perspectives around accounting, managerial control and reporting. In recent years, organizations managing their responsible approach with relevance and pressure from stakeholders and regulations has proven to be a major challenge. During the first two decades of the 21st century, many companies have reached a real maturity in this area and have deployed coherent responsible approaches that are integrated into their overall strategy. It is now a matter of steering these responsible approaches from an accounting and managerial standpoint, but also of reporting on them. It requires the simultaneous use of comprehensive accounting, controlling and reporting tools. This book provides an innovative perspective on sustainable management control, comprehensive accounting and integrated reporting, presenting the most recent proposals and the main critical issues. Aimed at researchers, academics, managers, business leaders and advanced students, the book will be especially valuable to those in the fields of corporate social responsibility, strategic management, and accounting.

ICMLG2016-4th International Conference on Management, Leadership and Governance

ICMLG2016-4th International Conference on Management, Leadership and Governance PDF Author: Dmitry Vasilenko and Natalia Khazieva
Publisher: Academic Conferences and publishing limited
ISBN: 1910810843
Category :
Languages : en
Pages : 543

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Book Description


The Routledge Companion to Financial Accounting Theory

The Routledge Companion to Financial Accounting Theory PDF Author: Stewart Jones
Publisher: Routledge
ISBN: 1135107262
Category : Business & Economics
Languages : en
Pages : 559

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Book Description
Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.