Accounting, Auditing & Accountability Journal: Volume 31 Issue 1

Achieving the United Nations Sustainable Development Goals: An enabling role for accounting research

The purpose of this paper is to establish and advance the role of academic accounting in the pursuit of the United Nations Sustainable Development Goals (SDGs), which are regarded…

Enron, fair value accounting, and financial crises: a concise history

While the debate about fair value accounting (FVA) and the global financial crisis (GFC) of 2008-2009 has been explored in the academic and professional literature, there has been…

Shell Nigeria’s Global Memorandum of Understanding and corporate-community accountability relations: A critical appraisal

The purpose of this paper is to examine whether Shell Nigeria’s Global Memorandum of Understanding (GMoU) promotes corporate-community accountability as a basis for fostering…

Effects of goal orientation, self-efficacy and task complexity on the audit judgement performance of Malaysian auditors

The purpose of this paper is to examine the effects of self-efficacy, goal orientation and task complexity on audit judgement performance in correctly linking audit procedures to…

The role of local accounting standard setters in institutional complexity: “Explosion” of local standards in Japan

The purpose of this paper is to locate the role of local standard setters in institutional complexity, where multiple sources of pressure for change and continuity coexist. The…

Trust and control in evolving inter-organisational relationships: Evidence from the aerospace industry

The purpose of this paper is to contribute to debates about the relationship between trust and control in the governance of inter-organisational relationships. In particular, the…

Stigma management and justifications of the self in denazification accounts

The purpose of this paper is to study how two accounting professors at a German university dealt with their denazification, a process carried out by the Allied Forces following…

A dispute in the making: A critical examination of displacement, climate change and the Pacific Islands

The purpose of this paper is to present a forward-looking case of climate change induced displacement in the Pacific Islands as a multidimensional phenomenon with a moral…

The impact of accounting standards on hedging decisions

The purpose of this paper is to study the effects of financial accounting standards on the economic decisions of managers. The primary research question addressed in the paper is…

The early evolution of corporate control and auditing: the English East India Company (1600-1640)

The purpose of this paper is to explain the origins and evolution of auditing and control by linking the changes in the manner in which the audits were conducted with the changes…

Failed crisis communication: the Northern Rock Bank case

Although granted funding from government agencies, Britain’s Northern Rock (NR) Bank experienced a depositors’ bank run in 2007. The purpose of this paper is to explore bank…

Practice variation in Big-4 transparency reports

The purpose of this paper is to examine the transparency reports published by the Big-4 public accounting firms in the UK, Germany and Denmark to understand the determinants of…

Accrual management as an indication of money laundering through legally registered Mafia firms in Italy

The purpose of this paper is to investigate how accounting is used to disguise and carry out money laundering activities in specific socio-economic and political contexts and…

Transparency fallacy: Unintended consequences of stakeholder claims on responsibility in supply chains

The purpose of this paper is to focus on the research question of how stakeholder claims for transparency work as a means to support responsibility in the international supply…

Stakeholder engagement in sustainability accounting and reporting: A study of Australian local councils

The purpose of this paper is to examine how stakeholders are engaged in the sustainability accounting and reporting processes of Australian local councils.

Literature and insights Editorial

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A dialogue between accounting professors and two voices in my head