Accounting, Auditing & Accountability Journal

1988 - 2024

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

From Emerald Group Publishing Limited
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Volume 31, issue 8, 2018

Going beyond western dualism: towards corporate nature responsibility reporting pp. 2110-2134

Sonja Gallhofer

Analysing the accounting measurement of financial sustainability in local governments through political factors pp. 2135-2164

Manuel Pedro Rodríguez Bolívar, Andrés Navarro Galera, María Deseada López Subirés and Laura Alcaide Muñoz

Accounting and the banality of evil pp. 2165-2191

Valerio Antonelli, Raffaele D’Alessio, Roberto Rossi and Warwick Funnell

Toward a political economy of corporate governance change and stability in family business groups pp. 2192-2217

Shaila Ahmed and Shahzad Uddin

Making sustainability meaningful: aspirations, discourses and reporting practices pp. 2218-2246

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

Lisa Evans

Diagnosing the translation gap pp. 1874-1903

Rania Kamla and Naoko Komori

Accountability practices in microfinance: cultural translation and the role of intermediaries pp. 1904-1931

Lisa Marini, Jane Andrew and Sandra van der Laan

Translation in the “contact zone” between accounting and human resource management pp. 1932-1956

Amanze Rajesh Ejiogu and Chibuzo Ejiogu

Philosophy of language and accounting pp. 1957-1980

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

Christopher Nobes and Christian Stadler

Sites of translation in digital reporting pp. 2006-2030

Joanne Locke, Nick Rowbottom and Indrit Troshani

Language at work in the Big Four: global aspirations and local segmentation pp. 2031-2054

Dominic Detzen and Lukas Loehlein

The semio-logic of financial accounting pp. 2055-2082

Shaul Hayoun

The unspeakable truth of accounting pp. 2083-2107

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

Victoria C. Edgar, Matthias Beck and Niamh Brennan

Company responses to demands for annual report changes pp. 1593-1617

Thomas Riise Johansen and Thomas Plenborg

Accounting and political parties: explaining the “why” of an Italian light touch regulation (1974) pp. 1618-1643

Marco Gatti and Simone Poli

Management controls and pressure groups: the mediation of overflows pp. 1644-1667

Stephen Jollands, Chris Akroyd and Norio Sawabe

The effect of cognitive reflection on the efficacy of impression management pp. 1668-1690

Ricardo Lopes Cardoso, Rodrigo Leite and André Carlos Busanelli de Aquino

Accountants’ proactivity in intra-organisational networks: a strong structuration perspective pp. 1691-1719

Lyn Daff and Lisa Jack

Contracting, property rights and liberty pp. 1720-1748

David Oldroyd, Thomas Tyson and Richard Fleischman

A “green” accountant is difficult to find pp. 1749-1773

Matthew Egan and Dale Tweedie

SLAPPing accountability out of the public sphere pp. 1774-1793

Daniel Murphy and Lee Moerman

Textual construction of comparative space pp. 1794-1827

Zhiyuan Simon Tan

Volume 31, issue 5, 2018

Evaluating the integrated reporting journey: insights, gaps and agendas for future research pp. 1294-1318

Leonardo Rinaldi, Jeffrey Unerman and Charl de Villiers

It is not always bad news pp. 1319-1348

Mary-Anne McNally and Warren Maroun

Integrated reporting is like God: no one has met Him, but everybody talks about Him pp. 1349-1380

Delphine Gibassier, Michelle Rodrigue and Diane-Laure Arjaliès

Integrated reporting and narrative accountability: the role of preparers pp. 1381-1405

Alessandro Lai, Gaia Melloni and Riccardo Stacchezzini

Integrated reporting as a test of worth pp. 1406-1434

Gillian Maree Vesty, Chao Ren and Sophia Ji

Integrated thinking leading to integrated reporting: case study insights from a global player pp. 1435-1460

Khaldoon Al-Htaybat and Larissa von Alberti-Alhtaybat

Implementing third-party assurance in integrated reporting pp. 1461-1485

Christian Rainer Briem and Andreas Wald

Bridging the gap between theory and practice in management accounting pp. 1486-1509

E. Pieter Jansen

Thirty years ofAccounting, Auditing and Accountability Journal pp. 1510-1541

John Dumay, Charl de Villiers, James Guthrie and Pei-Chi Hsiao

From Cadbury to Kay: discourse, intertextuality and the evolution of UK corporate governance pp. 1542-1562

Michael Price, Charles Harvey, Mairi Maclean and David Campbell

Volume 31, issue 4, 2018

Governmental accounting practitioners: cardigan removed, research agenda revealed pp. 1026-1044

Mark Christensen, Dorothea Greiling and Johan Christiaens

The emergence of an accounting practice pp. 1045-1066

Adriana Bruno and Irvine Lapsley

Identifying policy entrepreneurs of public sector accounting agenda setting in Australia pp. 1067-1097

Sabine Schührer

Participatory budgeting as a form of dialogic accounting in Russia pp. 1098-1123

Evgenii Aleksandrov, Anatoli Bourmistrov and Giuseppe Grossi

The use and non-use of the government financial report by Maltese Members of Parliament pp. 1124-1144

Josette Caruana and Brady Farrugia

Implementing internal environmental management and voluntary environmental disclosure pp. 1145-1173

Emilio Passetti, Lino Cinquini and Andrea Tenucci

Accounting for the male domination through legislative empowerment of upper-middle class women in the early nineteenth century Spain pp. 1174-1198

María Dolores Capelo Bernal, Pedro Araújo Pinzón and Warwick Funnell

When institutional entrepreneurship failed pp. 1199-1229

Maria Major, Ana Conceição and Stewart Clegg

Equity market interactions pp. 1230-1256

Johan Graaf

The winding road to fair value accounting in China: a social movement analysis pp. 1257-1285

Kathryn Bewley, Cameron Graham and Songlan Peng

Literature and insights Editorial pp. 1286-1288

Steve Evans

Another department meeting pp. 1289-1289

Lee D. Parker

Insights from a distinguished scholar’s literary contribution pp. 1290-1292

Ifeoluwa Tobi Popoola

Volume 31, issue 3, 2018

Integrated extinction accounting and accountability: building an ark pp. 750-786

Jill Atkins and Warren Maroun

Biodiversity and threatened species reporting by the top Fortune Global companies pp. 787-825

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

Rob Gray and Markus J. Milne

Making extinction calculable pp. 849-874

Thomas Cuckston

The purposes, promises and compromises of extinction accounting in the UK public sector pp. 875-899

Kenneth Weir

Communication of the external auditor with the audit committee pp. 900-924

Tiphaine Compernolle

Assembling a practice of social belonging pp. 925-949

Alice Rose Bryer

Conceptualisation of intellectual capital in analysts’ narratives: a performative view pp. 950-969

Subhash Abhayawansa, Mark Aleksanyan and Suresh Cuganesan

A “New Deal” for the profession pp. 970-992

Dominic Detzen

Structuring social and environmental management control and accountability pp. 993-1023

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

Pernilla Broberg, Timurs Umans, Peter Skog and Emily Theodorsson

Modifying assurance practices to meet the needs of integrated reporting pp. 400-427

Warren Maroun

Achieving radical change pp. 428-455

Noel Hyndman and Mariannunziata Liguori

This degrading and stealthy practice pp. 456-477

Frances Myfanwy Miley and Andrew F. Read

To the letter vs the spirit pp. 478-502

Campbell Heggen, Sridharan Vg and Nava Subramaniam

The role of accounting in transforming public tertiary institutions in New Zealand pp. 503-530

Anil Narayan and John Stittle

The use of optimistic tone by narcissistic CEOs pp. 531-562

Frerich Buchholz, Reemda Jaeschke, Kerstin Lopatta and Karen Maas

The discovery of cumulative knowledge pp. 563-585

Alan J. Richardson

Information vs knowledge pp. 586-607

Sabina Du Rietz

Accounting as capital and doxa: exploring power and resistance in World Bank projects in Tonga pp. 608-625

Peni Fukofuka and Kerry Jacobs

Blame game or dialogue? Financial, professional and democratic accountabilities in a complex health care setting pp. 626-650

Jukka Pellinen, Toni Mättö, Kari Sippola and Antti Rautiainen

Environmental activity management: its use and impact on environmental performance pp. 651-673

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

Jill Atkins, Warren Maroun, Barry Colin Atkins and Elisabetta Barone

The influence of multinational enterprises on subsidiaries: context matters pp. 703-724

Inya Egbe, Emmanuel Adegbite and Kemi C. Yekini

Corporate political connection and corporate social responsibility disclosures pp. 725-744

Mohammad Muttakin, Dessalegn Getie Mihret and Arifur Khan

Volume 31, issue 1, 2018

Achieving the United Nations Sustainable Development Goals pp. 2-24

Jan Bebbington and Jeffrey Unerman

Enron, fair value accounting, and financial crises: a concise history pp. 25-50

Stephen Haswell and Elaine Evans

Shell Nigeria’s Global Memorandum of Understanding and corporate-community accountability relations pp. 51-74

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

Zuraidah Mohd Sanusi, Takiah Mohd Iskandar, Gary S. Monroe and Norman Mohd Saleh

The role of local accounting standard setters in institutional complexity pp. 96-111

Saori Matsubara and Takahiro Endo

Trust and control in evolving inter-organisational relationships pp. 112-140

Evangelia Varoutsa and Robert W. Scapens

Stigma management and justifications of the self in denazification accounts pp. 141-165

Dominic Detzen and Sebastian Hoffmann

A dispute in the making pp. 166-192

Stephanie Perkiss and Lee Moerman

The impact of accounting standards on hedging decisions pp. 193-213

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

Dorota Dobija

Failed crisis communication: the Northern Rock Bank case pp. 237-260

Roy Liff and Gunnar Wahlström

Practice variation in Big-4 transparency reports pp. 261-285

Sakshi Girdhar and Kim K. Jeppesen

Accrual management as an indication of money laundering through legally registered Mafia firms in Italy pp. 286-317

Diego Ravenda, Maika M. Valencia-Silva, Josep Maria Argiles-Bosch and Josep Garcia-Blandon

Transparency fallacy pp. 318-337

Stefan Gold and Pasi Heikkurinen

Stakeholder engagement in sustainability accounting and reporting pp. 338-368

Amanpreet Kaur and Sumit Lodhia