Resistance and Accountability.

Intro -- Half Title Page -- Series Editor -- Title Page -- Copyright Page -- Editorial Board -- Contents -- List of Contributors -- Management Entrenchment and Stock Option Backdating -- 1. Introduction -- 2. Literature Review and Hypothesis Development -- 3. Methodology -- 3.1. Sample and Data Collection -- 3.2. Model -- 4. Empirical Results -- 4.1. Backdating Firms, Backdating Sample, and their Industry Distribution -- 4.2. Descriptive Statistics and Univariate Results -- 4.3. Correlations -- 4.4. Managerial Entrenchment and Option Backdating -- 4.5. Robustness Checks -- 4.5.1. Lagged E-index -- 4.5.2. Governance Index -- 5. Discussion and Conclusion -- References -- Appendix 1. Variable Definitions -- Appendix 2: Description of the E-Index -- Women Accountants in Academic and Research Spaces in Colombia -- Introduction -- Causes and Reasons - Accounting Inequality -- Toward Equity in the Accounting Profession -- Methodology -- Results -- Academic Focus: From the Female Perspective -- Research Focus: From the Female Perspective -- Conclusion -- References -- Connecting Two Worlds: Family Farming and School Feeding Through the Theoretical Lenses of Structuration Theory -- Introduction -- 1. Research Context: Family Farming, School Feeding, and Governmental Purchases in Brazil -- 1.1 Family Farming -- 1.2 PNAE -- 1.3 Governmental Purchases: The Functioning of the Public Call -- 2. Theoretical Framework -- 3. Methods -- 4. Discussion and Analysis -- 4.1 Scenarios Before and After the Implementation of the Law for Social Agents -- 4.2 Significance and Communication: Discussing Changes Based on One of the Pillars of ST -- 4.2.1 Changes in Procedure: "If You Do Not Value Small Producers, We Will Not Have Food in the Future" -- 4.2.2 Transformation: "There are Many [Family Farming Products] that Could be Added to the School Feeding Program".

4.2.3 Acquisition Activity: A New form of Government Procurement -- 4.2.4 Communication: "With the New Management, Family Farmers were Invited to Come in" -- 4.3 Structuration of Public Calls -- Final Considerations -- Notes -- References -- Accounting for Combinations of Nonprofit Hospitals After SFAS 164: Has the FASB Achieved Its Goals? -- Introduction -- Relevant Accounting Standards -- Accounting Methods for Mergers -- FASB's Objectives and the New Standards -- Theory and Research Expectations -- Earnings Management and Financial Incentives -- Research Expectations -- Data and Empirical Strategy -- Results -- Discussion -- Conclusion -- References -- The Social Construction of Fraud: Views From the Financial Crisis Inquiry Commission -- 1. Introduction -- 2. Fraud -- 3. Role of Worldviews and Metaphors -- 4. Research Setting -- 5. Data Collection and Research Method -- 6. The Social Construction of Fraud -- 6.1. The Understanding of Fraud -- 6.2. Who and/or What is Responsible and Accountable for Fraud -- 6.3. Who and/or What is Responsible and Accountable for the Financial Crisis -- 7. Why the Commissioners Came to Different Understandings: Exploring Different Worldviews -- 8. How the Commissioners Came to Different Understandings: Exploring Metaphors -- 9. A More Nuanced Analysis of the Understandings of Fraud and Those Responsible -- 10. A More Critical Reflection on the FCIC and Its Aftermath -- 11. Conclusion -- References -- Critically Reflecting on Accounting Violence: Matters of the Hearth -- Section 1: Introduction -- Section 2: Framing and Prior Research on Reporting, Measuring, Countering -- Section 3: Seeing Violence and Taking Account -- Seeing Violence Toward Women -- Seeing Violence in (Im)Migration -- Section 4: In Their Own Words: Counter Accounting -- Women's Stories -- Migrant Stories -- Section 5: Concluding Comments.

References -- Accounting and the Public Interest: The Danger of a Single Story: Algorithms as Imperfect -- Section 1: Introduction -- Section 2: The Real World of Accounting -- In a Neoliberal Milieu -- Section 3: The Contested Terrain: Qualitative-Critical Research in Action -- Qualitative-Critical Accounting Research: Illustrations in Brief -- Qualitative-Critical Accounting Research: (Im)Migration -- Qualitative-Critical Accounting Research: Crime and Incarceration -- A Case Study: Crime and Incarceration in The United States -- California Incarceration and Accounting -- It Does Matter If You're Black or White (In Deference to M. Jackson)8 -- Section 4: Conclusions and Implications for Future Research -- References.

How do public spaces generate accountability and advance social equity? Stimulating the conversation, this volume explores the creation of meaning, the increasing confrontation between regulators and the community they are purported to serve, and the prevalent conflicts in seeking a balancing of social and economic interests.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.