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Article
Publication date: 1 May 2006

Anne Loft, Christopher Humphrey and Stuart Turley

IFAC, a Swiss‐registered non‐governmental organization, is emerging as an important international (auditing) standard setter amongst a powerful group of regulators, including the…

11407

Abstract

Purpose

IFAC, a Swiss‐registered non‐governmental organization, is emerging as an important international (auditing) standard setter amongst a powerful group of regulators, including the World Bank, the International Organisation of Securities Commissions (IOSCO) and the European Commission (EC). The purpose of this paper is to focus on the changing governance and accountability structures within IFAC, the way such changes are shaping, or re‐shaping, its “public interest” commitments and the resulting strategic implications for processes of auditor regulation and public oversight in the global financial arena.

Design/methodology/approach

The material and analysis presented in the paper derives from an extensive review of official reports, consultation documents and related responses, a range of other information available on IFAC's web site (www.ifac.org) or those of other key regulatory players in the global financial arena.

Findings

The paper analyzes how IFAC is succeeding as an international standard setter with an established place in the global financial infrastructure. From analysis of the recent establishment of a Public Interest Oversight Board (PIOB) and the changing nature of representation on IFAC's Public Interest Activity Committees (PIACs), the paper reveals a growing reliance on governance by experts together with a growth in influence of the large, multinational accounting firms. Governance of auditors has become a matter of global importance and governance structures are being reconfigured.

Practical implications

By highlighting the changes that have taken place within IFAC's governance system, the paper establishes the importance for public policy of further study and debate concerning the nature and practical operation of such a system, particularly given IFAC's position within a complex but developing global governance arena.

Originality/value

IFAC is becoming an integral player in global financial governance processes and yet has not been subject to any substantial academic accounting research. This paper seeks to rectify this by focusing on the structures and processes underpinning both the development of IFAC's International Standards on Auditing (ISAs) and its own global strategy for advancement.

Details

Accounting, Auditing & Accountability Journal, vol. 19 no. 3
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 15 November 2021

C. Richard Baker and Martin E. Persson

Accounting history has tended to ignore the accounting research enterprise, focusing instead on particular episodes or periods, such as histories of standards setting or histories…

Abstract

Accounting history has tended to ignore the accounting research enterprise, focusing instead on particular episodes or periods, such as histories of standards setting or histories of the accounting profession. In effect, methodological and theoretical differences within the accounting research discipline have so profoundly divided the discipline that researchers working in one area are relatively unable or unwilling to understand the key issues in other areas. This chapter seeks to shed some light on the greatest divide in accounting research: the divide between positive and critical accounting research. This chapter argues that both positive and critical accounting research can trace their origins to certain key figures who were doctoral students at the University of Chicago in the late 1960s and early 1970s. The chapter employs Foucault’s concept of genealogy to examine the origins of the positivist and critical paradigms in accounting research.

Details

Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory
Type: Book
ISBN: 978-1-80117-805-1

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Article
Publication date: 24 April 2007

603

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 20 no. 2
Type: Research Article
ISSN: 0951-3574

Available. Content available
Article
Publication date: 27 March 2009

1126

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 22 no. 3
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 15 February 2008

Christopher Humphrey

The purpose of this paper is to review the contribution made by auditing research over the last three decades to understandings of audit practice and to consider the implications…

8979

Abstract

Purpose

The purpose of this paper is to review the contribution made by auditing research over the last three decades to understandings of audit practice and to consider the implications for the future development of the discipline.

Design/methodology/approach

The approach takes the form of a literature review.

Findings

The paper challenges the extent of one's knowledge of audit practice, highlighting a variety of concerns with dominant research approaches/traditions and pin‐pointing a range of research questions and approaches which offer potentially rewarding insights of the audit practice arena.

Practical implications

The paper emphasises the scope for auditing researchers and practitioners to think differently about audit practice and to work collectively in pursuing advances in auditing knowledge and educational processes more generally.

Originality/value

The paper illustrates just how vibrant contemporary auditing research agendas can be when the focus is directly on understanding the practice of audit and the work of associated regulatory institutions. It argues that the development of the auditing research discipline has been hindered by desired attachments to so‐called notions of “scientific rigour” and a reluctance across significant parts of the discipline to undertake (or even acknowledge) research of a more “qualitative” or “critical” dimension.

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 2
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 23 September 2014

Nina Sormunen

The purpose of this study is to provide insights into the perceptions and uses of qualified audit reports in financial statements of small- and medium-sized enterprises (SMEs). As…

1784

Abstract

Purpose

The purpose of this study is to provide insights into the perceptions and uses of qualified audit reports in financial statements of small- and medium-sized enterprises (SMEs). As there is a long-standing debate on the usefulness of auditor’s going-concern reports, this study aims to provide insights into the factors that affect how banks perceive and use going-concern reports.

Design/methodology/approach

Semi-structured interviews with bank officers were conducted.

Findings

The study findings demonstrated that bank officers considered that the going-concern report provided information, although they did not regard the information as being particularly useful. The main factors affecting the usefulness of information are use of other information sources and bank officers’ perceptions of auditing. Other factors are also presented and discussed in the current research paper.

Practical implications

Regulators have taken the action to improve the auditor’s reporting model, and the findings provided by this study are important because they provide a deeper understanding of the perceptions and uses of audit reports from smaller companies. The study also contributes knowledge about the role of audit reports in the context of SMEs finance.

Originality/value

This is one of the first studies to use a qualitative approach to examine factors that affect the use of going-concern reports.

Details

Qualitative Research in Accounting & Management, vol. 11 no. 3
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 16 October 2017

Garry D. Carnegie and Christopher J. Napier

The purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international…

4760

Abstract

Purpose

The purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international interdisciplinary accounting research community. This scholarly community has emerged over some 30 years from the publication in 1988 of the inaugural issue of AAAJ under the joint editorship of James Guthrie and Lee Parker. This historical account discusses the motivation for establishing the journal and the important publishing initiatives, developments and trends across this period. The study positions the journal as a key thought leader, the catalyst for other Community activities such as the Asia-Pacific Interdisciplinary Research in Accounting conference.

Design/methodology/approach

The investigation involved a selective review of the contents of AAAJ, particularly the annual editorials published since inception, and other relevant literature, analysis of the main research themes and the most cited papers, and oral history interviews with the joint editors. The future prospects for the AAAJ Community are addressed.

Findings

The AAAJ Community has shaped and led developments in interdisciplinary accounting research. Recognised for innovation and with a reputation for nurturing scholars, AAAJ continues to grow in stature as one of the world’s leading accounting journals, challenging the status quo and fostering inclusive scholarship.

Research limitations/implications

The study does not examine the journal’s publication patterns nor assess in detail the research studies that have been published in the journal.

Originality/value

The study recognises AAAJ as central to the development of an interdisciplinary accounting research community, firmly located in the sociological, critical and interpretative tradition also associated with some other leading accounting journals.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

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Case study
Publication date: 20 January 2017

Anne Cohn Donnelly, Walter Scott, Shaw Kathy, Gong Millie, Morris Lydia and Roark Michael

This case describes a community-based healthcare clinic and the issues facing the management and board of directors. The issues raised are common problems faced by all types of…

Abstract

This case describes a community-based healthcare clinic and the issues facing the management and board of directors. The issues raised are common problems faced by all types of nonprofit organizations: insufficient fundraising and marketing policies to guide board decision making, confusion over staff and board roles in decision making, poorly thought-out bylaws that contribute to the confusion over board and staff roles, the challenge of harnessing the diverse backgrounds and opinions of a community-based board of directors, and lack of sound financial planning.

The Whitney Clinic case identifies common pitfalls in board governance and includes a roleplay to help students understand the difficulties inherent in implementing the basics of good governance.

Details

Kellogg School of Management Cases, vol. no.
Type: Case Study
ISSN: 2474-6568
Published by: Kellogg School of Management

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Book part
Publication date: 8 October 2018

Thomas Lopdrup-Hjorth and Anne Roelsgaard Obling

In this chapter, we contextualise an ethical codex introduced in the Danish Central Administration. As a management tool, the codex is intended to curb a mounting distrust induced…

Abstract

In this chapter, we contextualise an ethical codex introduced in the Danish Central Administration. As a management tool, the codex is intended to curb a mounting distrust induced by a number of political-administrative scandals. This is attempted via a revitalisation of classical bureaucratic duties. At the same time, the codex’s attempt at restoring trust is challenged by a number of obstacles. Launching our exploration from an ethos of office-perspective, we contextualise the codex in three dimensions: an organisational dimension, a semantic dimension and a training dimension. From this three-pronged analysis, we show how a number of historical and contemporary obstacles work counter to the codex’s stated attempt to revitalise the ethos of the civil servants. Building on these analyses, we discuss the tensions between official and private selves in particular ethical training exercises as well as the implications the codex brings with it, including a possible obscuring of political-administrative responsibility.

Details

Bureaucracy and Society in Transition
Type: Book
ISBN: 978-1-78743-283-3

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Article
Publication date: 18 July 2008

Kathryn Haynes and Anne Fearfull

The aim of this paper is to examine gendered identities of women academics by exploring the interplay and exploitation of internal and external, personal and academic, identities…

923

Abstract

Purpose

The aim of this paper is to examine gendered identities of women academics by exploring the interplay and exploitation of internal and external, personal and academic, identities. The paper also considers the relative prioritisation of the three main academic activities of teaching, research, and administration, in which an enhanced emphasis on research performance, as opposed to teaching and administration, is what is often deemed to represent “success” in academia.

Design/methodology/approach

Drawing on autoethnographical detail, the paper reflects on the complexities of identities as they are constructed, developed, experienced and understood both by themselves and by others. By presenting several short autobiographical vignettes, the paper examines perceptions of the gendered identity of women in academia as caring, “motherly” and nurturing, and demonstrates attempts to exploit so‐called “natural” feminine, mothering traits as a means of fulfilling the pastoral and administrative components of universities.

Findings

In considering such stereotypes, the paper addresses examples of their self‐fulfilment, whilst considering how academic structures and practices also impose such distinctions, in a context where academic “success” is often typified by research, publications and academic networking.

Originality/value

The paper considers both possibilities for resistance and the negative implications for the career success of women academics, arguing that, until these gendered stereotypes are challenged, women academics will continue to be disadvantaged within academic institutions.

Details

Pacific Accounting Review, vol. 20 no. 2
Type: Research Article
ISSN: 0114-0582

Keywords

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