Accounting, Auditing & Accountability Journal: Volume 31 Issue 2

Auditors’ professional and organizational identities and commercialization in audit firms

The purpose of this paper is to explain how auditors’ professional and organizational identities are associated with commercialization in audit firms. Unlike previous studies…

Modifying assurance practices to meet the needs of integrated reporting: The case for “interpretive assurance”

Traditional methods of assurance outlined by current professional standards are risk-based models where the emphasis is on the veracity of published data rather than on the rigour…

Achieving radical change: A comparative study of public-sector accounting in Westminster and Scotland

The purpose of this paper is to focus on strategies and “spoken discourses” used to construct legitimation around change at the individual level. Comparing changes in financial…

“This degrading and stealthy practice”: Accounting, stigma and indigenous wages in Australia 1897-1972

The purpose of this paper is to make visible the relationship between accounting and stigma in the absence of accounting. This research examines how failure to implement mandatory…

To the letter vs the spirit: A case analysis of contrasting environmental management responses

The purpose of this paper is to examine why firms governed by the same environmental management standards within an industry exhibit contrasting responses, with some adhering to…

The role of accounting in transforming public tertiary institutions in New Zealand

The purpose of this paper is to identify and evaluate the role and influence played by the discipline of accounting through its association with the multiple logics of government…

The use of optimistic tone by narcissistic CEOs

The purpose of this paper is to examine how CEO narcissism can be related to the usage of an abnormal optimistic tone in financial disclosures. Drawing on upper echelons theory…

The discovery of cumulative knowledge: Strategies for designing and communicating qualitative research

The purpose of this paper is to provide guidance for designing and generating cumulative knowledge based on qualitative research.

Information vs knowledge: Corporate accountability in environmental, social, and governance issues

The purpose of this paper is to offer a new and more elaborate view of the relationship between information and knowledge in accountability settings.

Accounting as capital and doxa: exploring power and resistance in World Bank projects in Tonga

The purpose of this paper is to explore the fluid role of accounting both as a form of power and resistance in the context of World Bank projects in the Island Kingdom of Tonga.

Blame game or dialogue? Financial, professional and democratic accountabilities in a complex health care setting

The purpose of this paper is to investigate how the complexity of the network governance setting affects accountability practices. The authors pay particular attention to the…

Environmental activity management: its use and impact on environmental performance

The study provides an insight into the application and usefulness of activity management (AM) principles in an environmental context. Specifically, the purpose of this paper is to…

From the Big Five to the Big Four? Exploring extinction accounting for the rhinoceros

The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to…

The influence of multinational enterprises on subsidiaries: context matters

The purpose of this paper is to examine how differences in the institutional environments of a multinational enterprise (MNE) shape the role of management control systems (MCSs…

Corporate political connection and corporate social responsibility disclosures: A neo-pluralist hypothesis and empirical evidence

The purpose of this paper is to examine the association of corporate political connection with the level of voluntary corporate social responsibility (CSR) disclosures to…

Literature and insights Editorial

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