Accounting, Auditing & Accountability Journal: Volume 22 Issue 2

“A witches' dance of numbers”: Fictional portrayals of business and accounting transactions at a time of crisis

Lisa Evans

This paper's purpose is to show how literary texts can be used as a source for gaining insights into social practices, including accounting. It aims to deepen our understanding of…

A critical analysis of the independence of the internal audit function: evidence from Australia

Joe Christopher, Gerrit Sarens, Philomena Leung

This study aims to critically analyse the independence of the internal audit function through its relationship with management and the audit committee.

Exploring auditor independence: an interpretive approach

Mohammad Hudaib, Roszaini Haniffa

The purpose of this paper is to explore the construction of the meanings of auditor independence (AI) in an oil‐rich autocratic state with an ideology straddling liberal market…

British public accountants in America: A historical study of social mobility and fluidity associated with élite immigration

Thomas A. Lee

This study seeks to examine aspects of social class associated with British public accountancy immigrants to the USA prior to the First World War. The study's specific purpose is…

Path dependence and path creation: Framing the extra‐financial information market for a sustainable trajectory

Marie‐Andrée Caron, Marie‐France B. Turcotte

This paper aims to analyze so‐called sustainability, corporate social responsibility or citizenship reports, as artefacts of a compromise between an institutional entrepreneur…

Reflections of a new academic

Corinne Cortese

The purpose of this poem is to describe the feelings of uncertainty and frustration that may be experienced by new academics as they seek to publish, or attempt to publish, in…

Now it is the moving time

Kerry Jacobs

The purpose of this paper is to explore the process of recruitment jobs.

Customer service and accountability

Steve Evans