Accounting, Auditing & Accountability Journal: Volume 26 Issue 2

Executive hubris: the case of a bank CEO

Niamh M. Brennan, John P. Conroy

Can personality traits of chief executive officers (CEOs) be detected at a distance? Following newspaper speculation that the banking crisis of 2008 was partly caused by CEO…

Performance measurement system change in an emerging economy bank

Rahat Munir, Kevin Baird, Sujatha Perera

This study aims to describe and understand performance measurement system (PMS) change in an emerging economy bank.

Out of control? Strategy in the NFP sector: the implications for management control

Basil P. Tucker, Lee D. Parker

This aim of this study is to explore the relationship between management control systems (MCSs) and the formulation of strategy in not‐for‐profit (NFP) organisations.

Accounting as a human right: the case of water information

James Hazelton

This paper aims to respond to increasing interest in the intersection between accounting and human rights and to explore whether access to information might itself constitute a…

An investigation of ethical climate in a Singaporean accounting firm

William E. Shafer, Margaret C.C. Poon, Dean Tjosvold

The primary objective of this study is to examine the moderating influence of professional commitment (PC) on the associations among ethical climate, organizational‐professional…

I am the very model of a special purpose vehicle

Margaret Woods

This paper aims to provide a critical comment on complex funding systems.