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Accounting, Auditing & Accountability Journal

2007 - 2018

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 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

Volume 30, issue 8, 2017

TheAccounting, Auditing & Accountability Journal Community in its 30th year pp. 1642-1676 Downloads
Garry D. Carnegie and Christopher J. Napier
Strategic responses to institutional pressures for sustainability: The role of management control systems pp. 1677-1710 Downloads
Chaminda Wijethilake, Rahat Munir and Ranjith Appuhami
United Nations Decade on Biodiversity: A study of the reporting practices of the Australian mining industry pp. 1711-1745 Downloads
Ralph Adler, Mansi Mansi, Rakesh Pandey and Carolyn Stringer
Corporate anti-corruption disclosure: An examination of the impact of media exposure and country-level press freedom pp. 1746-1770 Downloads
Renata Blanc, Muhammad Azizul Islam, Dennis M. Patten and Manuel Branco
Construal of self and Chinese accountants’ aggressive financial reporting judgments pp. 1771-1795 Downloads
Peipei Pan and Chris Patel
“[T]here are known knowns … things we know that we know”: Some reflections on the nature and practice of interpretive accounting research pp. 1796-1819 Downloads
Ivo de Loo and Alan Lowe
Role expectations and agency in the audit tendering process pp. 1820-1842 Downloads
Yvette Taminiau and Stefan Heusinkveld
Accounting for “moral betterment”: Pastoral power and indentured Aboriginal apprenticeship programs in New South Wales pp. 1843-1866 Downloads
Susan Greer and Patty McNicholas
Differentiating control, monitoring and oversight: Influence of power relations on boards of directors – insights from investment fund boards pp. 1867-1894 Downloads
Margaret M. Cullen and Niamh Brennan
The presentation of the self and professional identity: countering the accountant’s stereotype pp. 1895-1924 Downloads
Lee D. Parker and Samantha Warren

Volume 30, issue 7, 2017

Accounts of nature and the nature of accounts: Critical reflections on environmental accounting and propositions for ecologically informed accounting pp. 1426-1458 Downloads
Shona Russell, Markus J. Milne and Colin Dey
“Mathematics maybe, but not money”: On balance sheets, numbers and nature in ecological accounting pp. 1459-1480 Downloads
Sian Sullivan and Mike Hannis
The transformative potential of counter accounts: a case study of animal rights activism pp. 1481-1510 Downloads
Matias Laine and Eija Vinnari
A blueprint towards accounting for the management of ecosystems pp. 1511-1536 Downloads
Clément Feger and Laurent Mermet
Ecology-centred accounting for biodiversity in the production of a blanket bog pp. 1537-1567 Downloads
Thomas Cuckston
The contested instruments of a new governance regime: Accounting for nature and building markets for biodiversity offsets pp. 1568-1590 Downloads
Carlos Ferreira
Agroecology accounting: biodiversity and sustainable livelihoods from the margins pp. 1592-1613 Downloads
Sanjay V. Lanka, Iqbal Khadaroo and Steffen Böhm
UK local councils reporting of biodiversity values: a stakeholder perspective pp. 1614-1638 Downloads
Silvia Gaia and Michael John Jones

Volume 30, issue 6, 2017

Accounting, auditing and accountability research in Africa: Recent governance developments and future directions pp. 1206-1229 Downloads
Robert Ochoki Nyamori, Abu Shiraz Abdul-Rahaman and Grant Samkin
Public-sector reforms and balanced scorecard adoption: an Ethiopian case study pp. 1230-1256 Downloads
Belete Jember Bobe, Dessalegn Getie Mihret and Degefe Duressa Obo
The nature and potential of corporate governance in developing countries: Zambian perceptions pp. 1257-1287 Downloads
Shikaputo Chanda, Bruce Burton and Theresa Dunne
Western accounting reforms and accountability in wealth redistribution in patronage-based Nigerian society pp. 1288-1308 Downloads
Owolabi Bakre, Sarah George Lauwo and Sean McCartney
International advocacy NGOs, counter accounting, accountability and engagement pp. 1309-1343 Downloads
Mercy Denedo, Ian Thomson and Akira Yonekura
Tools of accountability: protecting microfinance clients in South Africa? pp. 1344-1369 Downloads
Lisa Marini, Jane Andrew and Sandra van der Laan
The accounting profession and education: The development of disengaged scholarly activity in accounting in South Africa pp. 1370-1398 Downloads
Grietjie Verhoef and Grant Samkin
Anglo American Corporation and the South African State: A contextual analysis of annual reports 1917-1975 pp. 1399-1423 Downloads
Theresa Hammond, Christine Cooper and Chris J. van Staden

Volume 30, issue 5, 2017

Seeking “conversations for accountability”: Mediating the impact of non-governmental organization (NGO) upward accountability processes pp. 982-1007 Downloads
Gloria Agyemang, Brendan O’Dwyer, Jeffrey Unerman and Mariama Awumbila
Editorial boards of accounting journals: gender diversity and internationalisation pp. 1008-1040 Downloads
Alpa Dhanani and Michael John Jones
Examining distinct carbon cost structures and climate change abatement strategies in CO2 polluting firms pp. 1041-1064 Downloads
Simon Cadez and Chris Guilding
Counting to zero: accounting for a green building pp. 1065-1081 Downloads
Susse Georg and Lise Justesen
Social mobility and Fair Access to the accountancy profession in the UK: Evidence from Big Four and mid-tier firms pp. 1082-1110 Downloads
Angus Duff
Accounting for madness: the “Real Casa dei Matti” of Palermo 1824-1860 pp. 1111-1141 Downloads
Warwick Funnell, Valerio Antonelli, Raffaele D’Alessio and Roberto Rossi
The relationship between transformational client leadership and auditor objectivity pp. 1142-1159 Downloads
Jan Svanberg, Peter Öhman and Presha E. Neidermeyer
Structure of intellectual capital – an international comparison pp. 1160-1183 Downloads
Henri Inkinen, Aino Kianto, Mika Vanhala and Paavo Ritala
Hybrid accounts: Shell’s letter to Mr and Mrs shareholder pp. 1184-1201 Downloads
Sanja Pupovac and Lee Moerman

Volume 30, issue 4, 2017

Accounting, accountability, social media and big data: revolution or hype? pp. 762-776 Downloads
Michela Arnaboldi, Cristiano Busco and Suresh Cuganesan
How social media reshapes action on distant customers: some empirical evidence pp. 777-794 Downloads
Deborah Agostino and Yulia Sidorova
Reinventing organizational control: Meaning contest surrounding reputational risk controllability in the social media arena pp. 795-820 Downloads
Marion Brivot, Yves Gendron and Henri Guénin
Governing social media: the emergence of hybridised boundary objects pp. 821-849 Downloads
Michela Arnaboldi, Giovanni Azzone and Yulia Sidorova
Big Data and corporate reporting: impacts and paradoxes pp. 850-873 Downloads
Khaldoon Al-Htaybat and Larissa von Alberti-Alhtaybat
Facebook as a tool for supporting dialogic accounting? Evidence from large philanthropic foundations in the United States pp. 874-905 Downloads
Marco Bellucci and Giacomo Manetti
Conceptualising the contemporary corporate value creation process pp. 906-931 Downloads
Carol Adams
Accounting, cultural hybridisation and colonial globalisation: a case of British civilising mission in Fiji pp. 932-954 Downloads
Shanta Shareel Davie and Tom McLean
Performance measurement system innovations in hospitals as translation processes pp. 955-978 Downloads
Antonio Leotta and Daniela Ruggeri

Volume 30, issue 3, 2017

The examination of power and politics in a conservation organisation pp. 482-509 Downloads
Lisa Powell and Carol Tilt
"Speaking Truth to Power": Analysing shadow reporting as a form of shadow accounting pp. 510-533 Downloads
Helen Tregidga
Intertextuality in corporate narratives: a discursive analysis of a contested privatization pp. 534-564 Downloads
Ioana Lupu and Raluca Paula Sandu
The processes of inclusion and exclusion: the role of ethnicity and class in women's relation with the accounting profession pp. 565-592 Downloads
Colleen Hayes and Kerry Jacobs
Ambiguity of financial environmental information: A case study of a Finnish energy company pp. 593-619 Downloads
Matias Laine, Janne T. Järvinen, Timo Hyvönen and Hannele Kantola
Greening the black box: Integrating the environment and management control systems pp. 620-642 Downloads
Heidi Sundin and David Andrew Brown
The Quality of Sustainability Reports and Impression Management: A Stakeholder Perspective pp. 643-667 Downloads
Dominique Diouf and Olivier Boiral
An empirical exploration of the link between reporting to stakeholders and corporate social responsibility reputation in the Spanish context pp. 668-698 Downloads
Andrea Pérez, Carlos López and María del Mar García- De los Salmones
The role of internal auditing in corporate governance: a Foucauldian analysis pp. 699-719 Downloads
Dessalegn Getie Mihret and Bligh Grant
Combining actor-network theory with interventionist research: Present state and future potential pp. 720-753 Downloads
Kari Lukka and Eija Vinnari

Volume 30, issue 2, 2017

Habitual accountability routines in the boardroom: how boards balance control and collaboration pp. 222-246 Downloads
Gavin Nicholson, Amedeo Pugliese and Pieter-Jan Bezemer
Accounting, female and male gendering, and cultural imperialism pp. 247-269 Downloads
Shanta Shareel Davie
From “mad men” to “math men”: The rise of expertise in digital measurement and the shaping of online consumer freedom pp. 270-305 Downloads
Thierry Viale, Yves Gendron and Roy Suddaby
Accountants and the professional project pp. 306-327 Downloads
Derek Robert Matthews
The ethics of professional accountants: an Aristotelian perspective pp. 328-351 Downloads
Andrew West
Content and context: “fair” values in China pp. 352-377 Downloads
Ferdinand Balfoort, Rachel Francis Baskerville and Rolf Uwe Fülbier
Environmental liabilities and diversity in practice under international financial reporting standards pp. 378-403 Downloads
Thomas Schneider, Giovanna Michelon and Michael Maier
Rhetorical impression management in the letter to shareholders and institutional setting: A metadiscourse perspective pp. 404-432 Downloads
Walter Aerts and Beibei Yan
A theoretical framework of external accounting communication: Research perspectives, traditions, and theories pp. 433-469 Downloads
Doris Merkl-Davies and Niamh Brennan

Volume 30, issue 1, 2017

Reflections and projections: 30 years of the interdisciplinary accounting, auditing and accountability search for a fairer society pp. 2-17 Downloads
James Guthrie and Lee D. Parker
Constructing audit society in the virtual world: the case of the online reviewer pp. 18-37 Downloads
Ingrid Jeacle
Explaining the demise of the intellectual capital statement in Denmark pp. 38-64 Downloads
Christian Nielsen, Robin Roslender and Stefan Schaper
Governance structures, voluntary disclosures and public accountability: The case of UK higher education institutions pp. 65-118 Downloads
Collins G. Ntim, Teerooven Soobaroyen and Martin J. Broad
The role of structure in manipulating PPP accountability pp. 119-144 Downloads
Cletus Agyenim-Boateng, Anne Stafford and Pamela Stapleton
The Big 4 in Bangladesh: caught between the global and the local pp. 145-163 Downloads
Ataur Belal, Crawford Spence, Chris Carter and Jingqi Zhu
Politicising the sustaining of water supply in Ireland – the role of accounting concepts pp. 164-190 Downloads
Stephen Jollands and Martin Quinn
Sustaining multiple logics within hybrid organisations: Accounting, mediation and the search for innovation pp. 191-216 Downloads
Cristiano Busco, Elena Giovannoni and Angelo Riccaboni
Page updated 2018-12-08