FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W9954549> ?p ?o ?g. }

• W9954549 abstract "Accountability has its roots in accounting as both words’ etymology traces to the Latin word “accomptare” (to account). Financial accounting, as the field came to be known, has at its heart the rendering of an account of the financial affairs of an organization to interested parties who may have invested in, loaned money to or in other ways funded the organization. These parties are separate from the management of the organization and have limited powers to compel managers to reveal information. Hence, laws and regulations call on managers to account for their stewardship of the resources entrusted to them as well as to provide these third parties with information useful to determining whether they will invest, loan or provide more resources to the entity. Given this mandate to provide information about a financial nature, there have been increasing calls by third parties for accountants and accounting standards to be involved in a broader range of reporting such as environmental accounting and corporate social responsibility reporting. To aid in creating trustworthy financial accounts as well as other types of accounts, an entire profession of public accountants (also known as auditors) has grown to attest to the compliance of these accounts with generally accepted accounting principles so as to render a “true and fair account” of the organization’s finances or other appropriate standards. Thus, in this chapter we will outline the sources of public accountability in financial accounting practices and how public accounting (i.e., auditing) attempts to ensure that these financial accounts are trustworthy or worthy of belief by third parties who have relatively little ability to compel a further account. We also examine the call to expand this accounting and audit role beyond the financial. This review requires us to look at the “big picture” of the role of financial statements and other accountings in acts of public accountability as well as the micro roles of accountability practices and pressures on individuals involved in attesting to these accounts." @default.
• W9954549 created "2016-06-24" @default.
• W9954549 creator A5007814038 @default.
• W9954549 creator A5052883557 @default.
• W9954549 date "2012-01-01" @default.
• W9954549 modified "2023-09-25" @default.
• W9954549 title "Accounting and Public Accountability: A Macro and Micro Examination in Financial Accounting and Auditing" @default.
• W9954549 cites W126905951 @default.
• W9954549 cites W1507804726 @default.
• W9954549 cites W1516005379 @default.
• W9954549 cites W1526589366 @default.
• W9954549 cites W1533741333 @default.
• W9954549 cites W1538473564 @default.
• W9954549 cites W1549788403 @default.
• W9954549 cites W1560342694 @default.
• W9954549 cites W158727920 @default.
• W9954549 cites W1608928727 @default.
• W9954549 cites W1786831919 @default.
• W9954549 cites W1910278997 @default.
• W9954549 cites W1928894419 @default.
• W9954549 cites W1964050250 @default.
• W9954549 cites W1965796207 @default.
• W9954549 cites W1967529433 @default.
• W9954549 cites W1979410064 @default.
• W9954549 cites W1981369038 @default.
• W9954549 cites W1985742318 @default.
• W9954549 cites W1987307803 @default.
• W9954549 cites W1988721437 @default.
• W9954549 cites W1990012407 @default.
• W9954549 cites W1993865695 @default.
• W9954549 cites W1995531162 @default.
• W9954549 cites W1996875373 @default.
• W9954549 cites W1999696232 @default.
• W9954549 cites W2003478359 @default.
• W9954549 cites W2004508718 @default.
• W9954549 cites W2005686662 @default.
• W9954549 cites W2008266964 @default.
• W9954549 cites W2013683951 @default.
• W9954549 cites W2015477987 @default.
• W9954549 cites W2016634442 @default.
• W9954549 cites W2019644949 @default.
• W9954549 cites W2019931534 @default.
• W9954549 cites W2021228976 @default.
• W9954549 cites W2021801004 @default.
• W9954549 cites W2027940320 @default.
• W9954549 cites W2035029990 @default.
• W9954549 cites W2047425471 @default.
• W9954549 cites W2049141939 @default.
• W9954549 cites W2050984758 @default.
• W9954549 cites W2052327963 @default.
• W9954549 cites W2063153173 @default.
• W9954549 cites W2063234046 @default.
• W9954549 cites W2070795208 @default.
• W9954549 cites W2076882071 @default.
• W9954549 cites W2083119185 @default.
• W9954549 cites W2086347315 @default.
• W9954549 cites W2089870364 @default.
• W9954549 cites W2097764282 @default.
• W9954549 cites W2101307293 @default.
• W9954549 cites W2109891445 @default.
• W9954549 cites W2113541562 @default.
• W9954549 cites W2117710868 @default.
• W9954549 cites W2124785073 @default.
• W9954549 cites W2131434637 @default.
• W9954549 cites W2131919747 @default.
• W9954549 cites W2132852223 @default.
• W9954549 cites W2133556266 @default.
• W9954549 cites W2133986828 @default.
• W9954549 cites W2137336318 @default.
• W9954549 cites W2137377235 @default.
• W9954549 cites W2137934323 @default.
• W9954549 cites W2150308131 @default.
• W9954549 cites W2155023691 @default.
• W9954549 cites W2162448899 @default.
• W9954549 cites W2171463969 @default.
• W9954549 cites W2323226409 @default.
• W9954549 cites W2324530525 @default.
• W9954549 cites W2326042842 @default.
• W9954549 cites W2740571933 @default.
• W9954549 cites W3121351757 @default.
• W9954549 cites W3121368224 @default.
• W9954549 cites W3121497915 @default.
• W9954549 cites W3121912868 @default.
• W9954549 cites W3122036396 @default.
• W9954549 cites W3123826726 @default.
• W9954549 cites W3123917437 @default.
• W9954549 cites W3124719647 @default.
• W9954549 cites W3125941751 @default.
• W9954549 cites W3125977775 @default.
• W9954549 cites W3149901755 @default.
• W9954549 cites W325131323 @default.
• W9954549 cites W2004796325 @default.
• W9954549 cites W2147154907 @default.
• W9954549 cites W3125629515 @default.
• W9954549 doi "https://doi.org/10.2139/ssrn.2095405" @default.
• W9954549 hasPublicationYear "2012" @default.
• W9954549 type Work @default.
• W9954549 sameAs 9954549 @default.
• W9954549 citedByCount "0" @default.
• W9954549 crossrefType "journal-article" @default.

• next