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Accounting, Auditing & Accountability Journal

2007 - 2019

Current editor(s): James Guthrie and Lee Parker

From Emerald Group Publishing
Bibliographic data for series maintained by Virginia Chapman ().

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Volume 32, issue 1, 2019

What counts for quality in interdisciplinary accounting research in the next decade: A critical review and reflection pp. 2-25 Downloads
James Guthrie, Lee D. Parker, John Dumay and Markus J. Milne
Stakeholder interactions and corporate social responsibility (CSR) practices: Evidence from the Zambian copper mining sector pp. 26-54 Downloads
Obby Phiri, Elisavet Mantzari and Pauline Gleadle
Sartrean bad-faith? Site-specific social, ethical and environmental disclosures by multinational mining companies pp. 55-74 Downloads
Sharif Mahmud Khalid, Jill Atkins and Elisabetta Barone
The history of accounting standards in French-speaking African countries since independence: The uneasy path toward IFRS pp. 75-100 Downloads
Jean-Guy Degos, Yves Levant and Philippe Touron
Beyond the accounting profession: A professionalisation project in the South Korean public sector accounting field pp. 101-132 Downloads
Paul D. Ahn and Kerry Jacobs
Transformation of accounting through digital standardisation: Tracing the construction of the IFRS Taxonomy pp. 133-162 Downloads
Indrit Troshani, Joanne Locke and Nick Rowbottom
Exploring the quality of corporate environmental reporting: Surveying preparers’ and users’ perceptions pp. 163-193 Downloads
Akrum Helfaya, Mark Whittington and Chandana Alawattage
Exploring the role of accounting in the People’s Commune of China between 1958 and 1966 pp. 194-223 Downloads
Lina Xu, Eagle Zhang and Corinne Cortese
Empathy, closeness, and distance in non-profit accountability pp. 224-254 Downloads
Ericka Costa, Caterina Pesci, Michele Andreaus and Emanuele Taufer
Accounting and the post-new public management: Re-considering publicness in accounting research pp. 255-279 Downloads
Ileana Steccolini
New public management and the rise of public sector performance audit: Evidence from the Australian case pp. 280-306 Downloads
Lee D. Parker, Kerry Jacobs and Jana Schmitz
The shaping of sustainability assurance through the competition between accounting and non-accounting providers pp. 307-336 Downloads
Muhammad Bilal Farooq and Charl de Villiers
To speak or not to speak the language of numbers: accounting as ventriloquism pp. 337-361 Downloads
Bertrand Fauré, François Cooren and Frédérik Matte

Volume 31, issue 8, 2018

Going beyond western dualism: towards corporate nature responsibility reporting pp. 2110-2134 Downloads
Sonja Gallhofer
Analysing the accounting measurement of financial sustainability in local governments through political factors pp. 2135-2164 Downloads
Manuel Pedro Rodríguez Bolívar, Andrés Navarro Galera, María Deseada López Subirés and Laura Alcaide Muñoz
Accounting and the banality of evil: Expropriation of Jewish property in Fascist Italy (1939–1945) pp. 2165-2191 Downloads
Valerio Antonelli, Raffaele D’Alessio, Roberto Rossi and Warwick Funnell
Toward a political economy of corporate governance change and stability in family business groups: A morphogenetic approach pp. 2192-2217 Downloads
Shaila Ahmed and Shahzad Uddin
Making sustainability meaningful: aspirations, discourses and reporting practices pp. 2218-2246 Downloads
Cristiano Busco, Elena Giovannoni, Fabrizio Granà and Maria Federica Izzo

Volume 31, issue 7, 2018

Language, translation and accounting: towards a critical research agenda pp. 1844-1873 Downloads
Lisa Evans
Diagnosing the translation gap: The politics of translation and the hidden contradiction in interdisciplinary accounting research pp. 1874-1903 Downloads
Rania Kamla and Naoko Komori
Accountability practices in microfinance: cultural translation and the role of intermediaries pp. 1904-1931 Downloads
Lisa Marini, Jane Andrew and Sandra van der Laan
Translation in the “contact zone” between accounting and human resource management: The nebulous idea of humans as assets and resources pp. 1932-1956 Downloads
Amanze Rajesh Ejiogu and Chibuzo Ejiogu
Philosophy of language and accounting pp. 1957-1980 Downloads
David Alexander, Hélène de Brébisson, Cristina Circa, Eva Eberhartinger, Roberta Fasiello, Markus Grottke and Joanna Krasodomska
Impaired translations: IFRS from English and annual reports into English pp. 1981-2005 Downloads
Christopher Nobes and Christian Stadler
Sites of translation in digital reporting pp. 2006-2030 Downloads
Joanne Locke, Nick Rowbottom and Indrit Troshani
Language at work in the Big Four: global aspirations and local segmentation pp. 2031-2054 Downloads
Dominic Detzen and Lukas Loehlein
The semio-logic of financial accounting: A non-essentialist conceptualisation of the IFRS balance sheet pp. 2055-2082 Downloads
Shaul Hayoun
The unspeakable truth of accounting: On the genesis and consequences of the first “non-glottographic” statement form pp. 2083-2107 Downloads
Susan Bassnett, Ann-Christine Frandsen and Keith Hoskin

Volume 31, issue 6, 2018

Impression management in annual report narratives: the case of the UK private finance initiative pp. 1566-1592 Downloads
Victoria C. Edgar, Matthias Beck and Niamh M. Brennan
Company responses to demands for annual report changes pp. 1593-1617 Downloads
Thomas Riise Johansen and Thomas Plenborg
Accounting and political parties: explaining the “why” of an Italian light touch regulation (1974) pp. 1618-1643 Downloads
Marco Gatti and Simone Poli
Management controls and pressure groups: the mediation of overflows pp. 1644-1667 Downloads
Stephen Jollands, Chris Akroyd and Norio Sawabe
The effect of cognitive reflection on the efficacy of impression management: An experimental analysis with financial analysts pp. 1668-1690 Downloads
Ricardo Lopes Cardoso, Rodrigo de Oliveira Leite and André Carlos Busanelli de Aquino
Accountants’ proactivity in intra-organisational networks: a strong structuration perspective pp. 1691-1719 Downloads
Lyn Daff and Lisa Jack
Contracting, property rights and liberty: Accountability under the Freedmen’s Bureau’s labour-contract system pp. 1720-1748 Downloads
David Oldroyd, Thomas Tyson and Richard Fleischman
A “green” accountant is difficult to find: Can accountants contribute to sustainability management initiatives? pp. 1749-1773 Downloads
Matthew Egan and Dale Tweedie
SLAPPing accountability out of the public sphere pp. 1774-1793 Downloads
Daniel Murphy and Lee Moerman
Textual construction of comparative space: How analyst corporate governance reports redefine and create “best practice” pp. 1794-1827 Downloads
Zhiyuan Simon Tan

Volume 31, issue 3, 2018

Integrated extinction accounting and accountability: building an ark pp. 750-786 Downloads
Jill Atkins and Warren Maroun
Biodiversity and threatened species reporting by the top Fortune Global companies pp. 787-825 Downloads
Ralph Adler, Mansi Mansi and Rakesh Pandey
Perhaps the Dodo should have accounted for human beings? Accounts of humanity and (its) extinction pp. 826-848 Downloads
Rob Gray and Markus J. Milne
Making extinction calculable pp. 849-874 Downloads
Thomas Cuckston
The purposes, promises and compromises of extinction accounting in the UK public sector pp. 875-899 Downloads
Kenneth Weir
Communication of the external auditor with the audit committee: Managing impressions to deal with multiple accountability relationships pp. 900-924 Downloads
Tiphaine Compernolle
Assembling a practice of social belonging: The politics of budgeting in an alternative organization pp. 925-949 Downloads
Alice Rose Bryer
Conceptualisation of intellectual capital in analysts’ narratives: a performative view pp. 950-969 Downloads
Subhash Abhayawansa, Mark Aleksanyan and Suresh Cuganesan
A “New Deal” for the profession: Regulatory initiatives, changing knowledge conceptions and the Committee on Accounting Procedure pp. 970-992 Downloads
Dominic Detzen
Structuring social and environmental management control and accountability: Behind the hotel doors pp. 993-1023 Downloads
Lee D. Parker and Lai Hong Chung

Volume 31, issue 2, 2018

Auditors’ professional and organizational identities and commercialization in audit firms pp. 374-399 Downloads
Pernilla Broberg, Timurs Umans, Peter Skog and Emily Theodorsson
Modifying assurance practices to meet the needs of integrated reporting: The case for “interpretive assurance” pp. 400-427 Downloads
Warren Maroun
Achieving radical change: A comparative study of public-sector accounting in Westminster and Scotland pp. 428-455 Downloads
Noel Hyndman and Mariannunziata Liguori
“This degrading and stealthy practice”: Accounting, stigma and indigenous wages in Australia 1897-1972 pp. 456-477 Downloads
Frances Myfanwy Miley and Andrew F. Read
To the letter vs the spirit: A case analysis of contrasting environmental management responses pp. 478-502 Downloads
Campbell Heggen, Sridharan Vg and Nava Subramaniam
The role of accounting in transforming public tertiary institutions in New Zealand pp. 503-530 Downloads
Anil Narayan and John Stittle
The use of optimistic tone by narcissistic CEOs pp. 531-562 Downloads
Frerich Buchholz, Reemda Jaeschke, Kerstin Lopatta and Karen Maas
The discovery of cumulative knowledge: Strategies for designing and communicating qualitative research pp. 563-585 Downloads
Alan J. Richardson
Information vs knowledge: Corporate accountability in environmental, social, and governance issues pp. 586-607 Downloads
Sabina Du Rietz
Accounting as capital and doxa: exploring power and resistance in World Bank projects in Tonga pp. 608-625 Downloads
Peni Fukofuka and Kerry Jacobs
Blame game or dialogue? Financial, professional and democratic accountabilities in a complex health care setting pp. 626-650 Downloads
Jukka Pellinen, Toni Mättö, Kari Sippola and Antti Rautiainen
Environmental activity management: its use and impact on environmental performance pp. 651-673 Downloads
Thanh Nguyet Phan, Kevin Baird and Sophia Su
From the Big Five to the Big Four? Exploring extinction accounting for the rhinoceros pp. 674-702 Downloads
Jill Atkins, Warren Maroun, Barry Colin Atkins and Elisabetta Barone
The influence of multinational enterprises on subsidiaries: context matters pp. 703-724 Downloads
Inya Egbe, Emmanuel Adegbite and Kemi C. Yekini
Corporate political connection and corporate social responsibility disclosures: A neo-pluralist hypothesis and empirical evidence pp. 725-744 Downloads
Mohammad Badrul Muttakin, Dessalegn Getie Mihret and Arifur Khan

Volume 31, issue 1, 2018

Achieving the United Nations Sustainable Development Goals: An enabling role for accounting research pp. 2-24 Downloads
Jan Bebbington and Jeffrey Unerman
Enron, fair value accounting, and financial crises: a concise history pp. 25-50 Downloads
Stephen Haswell and Elaine Evans
Shell Nigeria’s Global Memorandum of Understanding and corporate-community accountability relations: A critical appraisal pp. 51-74 Downloads
Osamuyimen Egbon, Uwafiokun Idemudia and Kenneth Amaeshi
Effects of goal orientation, self-efficacy and task complexity on the audit judgement performance of Malaysian auditors pp. 75-95 Downloads
Zuraidah Mohd Sanusi, Takiah Mohd Iskandar, Gary S. Monroe and Norman Mohd Saleh
The role of local accounting standard setters in institutional complexity: “Explosion” of local standards in Japan pp. 96-111 Downloads
Saori Matsubara and Takahiro Endo
Trust and control in evolving inter-organisational relationships: Evidence from the aerospace industry pp. 112-140 Downloads
Evangelia Varoutsa and Robert W. Scapens
Stigma management and justifications of the self in denazification accounts pp. 141-165 Downloads
Dominic Detzen and Sebastian Hoffmann
A dispute in the making: A critical examination of displacement, climate change and the Pacific Islands pp. 166-192 Downloads
Stephanie Perkiss and Lee Moerman
The impact of accounting standards on hedging decisions pp. 193-213 Downloads
Bernard Gumb, Philippe Dupuy, Charles Richard Baker and Véronique Blum
The early evolution of corporate control and auditing: the English East India Company (1600-1640) pp. 214-236 Downloads
Dorota Dobija
Failed crisis communication: the Northern Rock Bank case pp. 237-260 Downloads
Roy Liff and Gunnar Wahlström
Practice variation in Big-4 transparency reports pp. 261-285 Downloads
Sakshi Girdhar and Kim K. Jeppesen
Accrual management as an indication of money laundering through legally registered Mafia firms in Italy pp. 286-317 Downloads
Diego Ravenda, Maika M. Valencia-Silva, Josep Maria Argiles-Bosch and Josep Garcia-Blandon
Transparency fallacy: Unintended consequences of stakeholder claims on responsibility in supply chains pp. 318-337 Downloads
Stefan Gold and Pasi Heikkurinen
Stakeholder engagement in sustainability accounting and reporting: A study of Australian local councils pp. 338-368 Downloads
Amanpreet Kaur and Sumit Lodhia
Page updated 2019-03-18