Accounting, Auditing & Accountability Journal

1988 - 2025

Current editor(s): Prof James Guthrie and Prof Lee Parker

From Emerald Group Publishing Limited
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Volume 27, issue 8, 2014

Addressing directions in interdisciplinary accounting research pp. 1218-1226

Lee D. Parker and James Guthrie

Realizing the potential of interdisciplinarity in accounting research pp. 1227-1232

Brendan O’Dwyer and Jeffrey Unerman

Creative spaces in interdisciplinary accounting research pp. 1233-1240

Ingrid Jeacle and Chris Carter

The present and future of accounting history pp. 1241-1249

Garry D. Carnegie

Interdisciplinary accounting research in the Public Sector pp. 1250-1256

Kerry Jacobs and Suresh Cuganesan

Reflections on interdisciplinary accounting research: the state of the art of intellectual capital pp. 1257-1264

John Dumay

A dream deferred: interdisciplinary accounting in the US pp. 1265-1270

Timothy J. Fogarty

From persuasive to authoritative speech genres pp. 1271-1307

Hanne Nørreklit and Robert W. Scapens

Domain theory and method theory in management accounting research pp. 1308-1338

Kari Lukka and Eija Vinnari

Volume 27, issue 7, 2014

Integrated Reporting: Insights, gaps and an agenda for future research pp. 1042-1067

Charl de Villiers, Leonardo Rinaldi and Jeffrey Unerman

Integrated Reporting and internal mechanisms of change pp. 1068-1089

Wendy Stubbs and Colin Higgins

Walking the talk(s): Organisational narratives of integrated reporting pp. 1090-1119

Colin Higgins, Wendy Stubbs and Tyron Love

Integrated reporting: On the need for broadening out and opening up pp. 1120-1156

Judy Brown and Jesse Dillard

Towards a legitimate compromise? pp. 1157-1189

Koen van Bommel

The value added statement – an appropriate instrument for Integrated Reporting pp. 1190-1216

Axel Haller and Chris van Staden

Volume 27, issue 6, 2014

The transnational regulation of accounting: insights, gaps and an agenda for future research pp. 894-902

Paul Gillis, Richard Petty and Roy Suddaby

Transnationalism and the transforming roles of professional accountancy bodies pp. 903-932

Anna Samsonova-Taddei and Christopher Humphrey

Transnational standard setting in accounting pp. 933-955

Sebastian Botzem

GAAP convergence or convergence Gap: unfolding ten years of accounting change pp. 956-994

Lisa Baudot

The development of national and transnational regulation on the scope of consolidation pp. 995-1025

Christopher Nobes

Accrual-based earnings management in state owned companies pp. 1026-1040

Francesco Capalbo, Alex Frino, Vito Mollica and Riccardo Palumbo

Volume 27, issue 5, 2014

Tony Lowe and the Interdisciplinary and Critical Perspectives on Accounting Project pp. 766-777

Richard Laughlin

“And the BAFTA goes to […]”: the assurance role of the auditor in the film awards ceremony pp. 778-808

Ingrid Jeacle

Progress towards institutionalising field-wide water efficiency change pp. 809-833

Matthew Egan

Whistle-blowing by external auditors in South Africa pp. 834-862

Warren Maroun and Jill Atkins

Corporate social disclosures: a user perspective on assurance pp. 863-887

Renfred Wong and Andrew Millington

Volume 27, issue 4, 2014

Rhetoric and argument in social and environmental reporting: the Dirty Laundry case pp. 602-633

Niamh Brennan and Doris Merkl-Davies

Weaving a web of control pp. 634-654

Puja Ladva and Jane Andrew

The rise and fall of the UK operating and financial review pp. 655-685

N. Rowbottom and M.A.S. Schroeder

Motivations for issuing standalone CSR reports: a survey of Canadian firms pp. 686-714

Linda Thorne, Lois S. Mahoney and Giacomo Manetti

Volume 27, issue 3, 2014

Practitioners are from Mars; academics are from Venus? pp. 394-425

Basil P. Tucker and Alan D. Lowe

Accounting without accounting pp. 426-464

Fábio Frezatti, David B. Carter and Marcelo F.G. Barroso

Costing in the Newcastle Infirmary, 1840-1888 pp. 465-488

Warwick Funnell, Andrew Holden and David Oldroyd

The uncertainties of risk management pp. 489-526

Eija Vinnari and Peter Skærbæk

Developing a reporting and evaluation framework for biodiversity pp. 527-562

Grant Samkin, Annika Schneider and Dannielle Tappin

Rethinking bank business models: the role of intangibles pp. 563-589

Lei Chen, Jo Danbolt and John Holland

Volume 27, issue 2, 2014

Higher education and sustainable development pp. 218-233

Jasmin Godemann, Jan Bebbington, Christian Herzig and Jeremy Moon

Can accreditation help a leopard change its spots? pp. 234-258

Stuart Cooper, Carole Parkes and John Blewitt

Making water count: water accountability change within an Australian university pp. 259-282

Matthew Egan

France's new economic regulations: insights from institutional legitimacy theory pp. 283-316

Mohamed Chelli, Sylvain Durocher and Jacques Richard

Management, accounting and philosophy pp. 317-356

Hiroshi Takeda and Trevor Boyns

The religious imperative of cost accounting in the early industrial revolution pp. 357-381

Warwick Funnell and Robert Williams

Volume 27, issue 1, 2014

The global accounting academic: what counts! pp. 2-14

James Guthrie and Lee D. Parker

Media coverage of accounting: the NRL salary cap crisis pp. 15-47

Paul Andon and Clinton Free

Structures and relationships: women partners' careers in Germany and the UK pp. 48-72

Patrizia Kokot

From meticulous professionals to superheroes of the business world pp. 73-118

Claire-France Picard, Sylvain Durocher and Yves Gendron

Contrasting realities: corporate environmental disclosure and stakeholder-released information pp. 119-149

Michelle Rodrigue

Kalimantan's biodiversity: developing accounting models to prevent its economic destruction pp. 150-182

Tehmina Khan

Traditional and alternative methods of measuring the understandability of accounting narratives pp. 183-208

Michael Jones and Malcolm Smith

Volume 26, issue 8, 2013

Intra-professional hierarchies: the gendering of accounting specialisms in UK accountancy pp. 1212-1245

Rihab Khalifa

The accounting profession's influence on academe: South African evidence pp. 1246-1278

Elmar Retief Venter and Charl de Villiers

ISO auditing and the construction of trust in auditor independence pp. 1279-1305

Dogui Kouakou, Olivier Boiral and Yves Gendron

The interface of power and charity in the government of poor pp. 1306-1341

Stefania Servalli

Equity tension and new public management policy development and implementation in the water industry pp. 1342-1377

Christopher John Hunt, John Staunton and Keitha Dunstan

Volume 26, issue 7, 2013

Sustainability reports as simulacra? A counter-account of A and A+ GRI reports pp. 1036-1071

Olivier Boiral

Attaining legitimacy by employee information in annual reports pp. 1072-1106

Pamela Kent and Tamara Zunker

Just a passing fad? pp. 1107-1134

Eija Vinnari and Matias Laine

Managing continuous disclosure: Australian evidence pp. 1135-1169

Diane Mayorga

Theoretical triangulation and pluralism in research methods in organizational and accounting research pp. 1170-1198

Zahirul Hoque, Mark A. Covaleski and Tharusha N. Gooneratne

Volume 26, issue 6, 2013

Construction of research articles in the leading interdisciplinary accounting journals pp. 876-910

Charl de Villiers and John Dumay

Social reporting by Islamic banks: does social justice matter? pp. 911-945

Rania Kamla and Hussain G. Rammal

Understanding corporate governance in the Australian public sector pp. 946-977

Nava Subramaniam, Jenny Stewart, Chew Ng and Art Shulman

The challenges of integrated performance measurement systems pp. 978-1008

Elena Giovannoni and Maria Pia Maraghini

Auditor obligations in an evolving legal landscape pp. 1009-1026

Julie-Anne Tarr and Janet Mack

Volume 26, issue 5, 2013

Problematising accounting for biodiversity pp. 668-687

Michael John Jones and Jill Frances Solomon

Bringing tropical forest biodiversity conservation into financial accounting calculation pp. 688-714

Thomas Cuckston

Biodiversity valuation and the discount rate problem pp. 715-745

Mark C. Freeman and Ben Groom

Biodiversity reporting in Sweden: corporate disclosure and preparers' views pp. 746-778

Gunnar Rimmel and Kristina Jonäll

Mainstreaming biodiversity accounting: potential implications for a developing economy pp. 779-805

Javed Siddiqui

Biodiversity offsetting: problematisation of an emerging governance regime pp. 806-832

Helen Tregidga

Biodiversity reporting in Denmark pp. 833-872

Dennis van Liempd and Jacob Busch

Volume 26, issue 4, 2013

Constructing a research network: accounting knowledge in production pp. 512-538

Vassili Joannidès and Nicolas Berland

Accountability and giving accounts pp. 539-566

Les Hardy and Harry Ballis

Rethinking the sacred and secular divide pp. 567-594

Michele Bigoni, Enrico Deidda Gagliardo and Warwick Funnell

The practice turn in environmental reporting pp. 595-615

Sumit Lodhia and Kerry Jacobs

Freedom and responsibility for French universities: from global steering to local management pp. 616-649

Marie Boitier and Anne Rivière

Volume 26, issue 3, 2013

Business research in virtual worlds: possibilities and practicalities pp. 352-373

Kim MacKenzie, Sherrena Buckby and Helen Irvine

Sexuality and sexual symbolism as processes of gendered identity formation pp. 374-398

Kathryn Haynes

Descriptive, instrumental and strategic approaches to corporate social responsibility pp. 399-422

Giacomo Boesso, Kamalesh Kumar and Giovanna Michelon

Accounting ambiguity and structural change pp. 423-448

Hans Englund, Jonas Gerdin and Gun Abrahamsson

Moral accounting? Employee disclosures from a stakeholder accountability perspective pp. 449-495

Sarah J. Williams and Carol Adams

The accounting conference pp. 498-499

Sherrena Buckby

Results sky high: “DAMN”ing marking forever pp. 500-507

Claire Lewin

Volume 26, issue 2, 2013

Executive hubris: the case of a bank CEO pp. 172-195

Niamh Brennan and John P. Conroy

Performance measurement system change in an emerging economy bank pp. 196-233

Rahat Munir, Kevin Baird and Sujatha Perera

Out of control? Strategy in the NFP sector: the implications for management control pp. 234-266

Basil P. Tucker and Lee D. Parker

Accounting as a human right: the case of water information pp. 267-311

James Hazelton

An investigation of ethical climate in a Singaporean accounting firm pp. 312-343

William E. Shafer, Margaret C.C. Poon and Dean Tjosvold

I am the very model of a special purpose vehicle pp. 346-346

Margaret Woods

Volume 26, issue 1, 2013

Accounting scholars and journals rating and benchmarking pp. 4-15

Lee D. Parker and James Guthrie

Players' registration rights in the financial statements of the leading Italian clubs pp. 16-47

Gianluca Risaliti and Roberto Verona

Technology, change, and management control: a temporal perspective pp. 48-74

Louis Beaubien

Corporate social responsibility and tax aggressiveness: a test of legitimacy theory pp. 75-100

Roman Lanis and Grant Richardson

Power and performance pp. 101-132

ChunLei Yang and Sven Modell

Perceptions of share price: long‐term or short‐term oriented? pp. 133-155

Terhi Chakhovich

The influence of epistemology: an auto‐ethnography pp. 159-161

Charl de Villiers and Rouxelle de Villiers

Selfish wishes pp. 162-166

Dianne Dean