EconPapers    
Economics at your fingertips  
 

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 ().

Access Statistics for this journal.
Track citations for all items by RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series.


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