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Content
January 2024, Volume 48, Issue 1
- 1-34 The quality of voluntary and mandatory disclosures in company reports: a systematic literature network analysis
by Giovanna Afeltra & Blerita Korca & Ericka Costa & Patrizia Tettamanzi - 35-62 The influence of foreign institutional investors on audit fees: evidence from Chinese listed firms
by Zhe Li & Bo Wang - 63-89 Costs and benefits of mandatory audit firm rotation: initial engagement experience of audit committee chairs and engagement partners
by Michael Harber & Alan Duboisée de Ricquebourg & Warren Maroun - 90-120 How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions
by Hongyan Sun & Chi Zhang & Jiahang Zhang & Xu Zhang - 121-147 The introduction of anti-tax evasion legislation in Thailand: an institutional theoretical perspective
by Vorakanlaya Natpraypant & Norin Arshed & David Power - 148-169 The entanglement of accounting goodwill: Einstein’s “spooky action at a distance”
by Kleber Vasconcellos de Oliveira & Paulo Roberto Barbosa Lustosa - 170-200 Reflexive deliberations of family directors on corporate board reforms: publicly listed family firms in an emerging economy
by Shaila Ahmed & Shahzad Uddin
October 2023, Volume 47, Issue 4
- 497-524 “Come play with us!” A grassroots research agenda for accounting and the circular economy
by Diane-Laure Arjaliès & Michelle Rodrigue & Andrea M. Romi - 525-552 Making up circular consumers: young adults’ personal accounting and counter earmarking within a circular deposit-refund scheme
by Sabina Du Rietz - 553-582 Resource accounting for a circular economy: evidence from a digitalised waste management system
by Sveinung Jørgensen & Lars Jacob Tynes Pedersen & Siv Skard - 583-613 Accounting for a forest-based circular economy in an Alpine collective ownership
by Ericka Costa & Armin Kratzer & Caterina Pesci & Iris Burgia - 614-645 The heart and soil of value-based business: emerging circular business network and vernacular accountings
by Timo Heikkilä - 646-666 Circular economy to the rescue? The U.S. corporate disclosure response to the plastic crisis
by Wioleta Olczak & Dennis M. Patten & Hyemi Shin
July 2023, Volume 47, Issue 3
- 307-332 A systematic literature review of Indigenous Peoples and accounting research: critical Indigenous theory as a step toward relationship and reconciliation
by Merridee Bujaki & Camillo Lento & Irfan Butt & Nathaniel Anderson & Cheryl Ogima - 333-364 Accounting and the COVID-19 pandemic two years on: insights, gaps, and an agenda for future research
by Leonardo Rinaldi - 365-389 Social and environmental accounting research in vulnerable and exploitable less-developed countries: a theoretical extension
by Aminu Hassan - 390-415 Social media dissemination of counter accounts and stakeholder support – evidence from greenpeace’s “Save the Arctic” campaign on Facebook
by Chaoyuan She - 416-440 On the use of framing strategies by the Big Four accounting firms: bringing sustainability risks into the mainstream
by Michelle Rodrigue & Dominique Diouf & Yves Gendron - 441-469 The continuous translation of the idea of integrated reporting (IR): the travel of IR to a public sector entity
by Amanda Sonnerfeldt & Caroline Aggestam Pontoppidan - 470-495 The rise and fall of institutional entrepreneurship in Islamic financial reporting standardisation projects
by Ahmad Abras & Muhammad Al Mahameed
April 2023, Volume 47, Issue 2
- 147-165 The multiverse of non-financial reporting regulation
by Diogenis Baboukardos & Silvia Gaia & Philippe Lassou & Teerooven Soobaroyen - 166-197 The effect of the EU’s directive on non-financial disclosures of the oil and gas industry
by Mona Al-Dosari & Ana Marques & Jenny Fairbrass - 198-222 Mandatory non-financial disclosure: is everybody on the same page about business model reporting?
by Laura Bini & Stefan Schaper & Lorenzo Simoni & Francesco Giunta & Christian Nielsen - 223-248 Non-financial reporting in non-profit organisations: the case of risk and governance disclosures in UK higher education institutions
by Mohamed H. Elmagrhi & Collins G. Ntim - 249-277 Mandatory greenhouse gas emissions reporting and firm environmental litigation risk
by Chen Huang & Victoria Patsika & Androniki Triantafylli & Yu Zhang - 278-306 The role of the EU non-financial reporting directive and employee representation in employee-related disclosures
by Niuosha Samani & Conny Overland & Svetlana Sabelfeld
January 2023, Volume 47, Issue 1
- 1-23 “Uncomfortable territory”: personal and organisational values in the tax profession
by Sheila Killian & Veronica O’Regan & Philip O’Regan - 24-46 Auditors’ application of materiality: insight from the UK
by Reiner Quick & Mahbub Zaman & Gihani Mandalawattha - 47-72 Are ex-military executives trustworthy? Evidence from audit fees
by Xiaofeng Quan & Yun Ke & Linlin Zhang & Jinkang Zhang - 73-98 Corporate governance regulation: a practice theory perspective
by Franklin Nakpodia & Emmanuel Adegbite & Folajimi Ashiru - 99-122 Enrolment motivation of accounting doctoral students: professionally qualified and non-professionally qualified accountants
by Anne Marie Ward & Niamh M. Brennan & Judith Wylie - 123-145 Defined benefit pension de-risking strategy: determinants of pension buy-ins
by Zezeng Li & Christopher J. Cowton
October 2022, Volume 46, Issue 4
- 315-343 Family ownership, family identity of CEO, and accounting conservatism: evidence from Taiwan
by Hwa-Hsien Hsu & Shou-Min Tsao & Che-Hung Lin - 344-368 Web-based sustainability reporting by family companies: the role of the richest European families
by Marta Palma & Isabel Costa Lourenço & Manuel Castelo Branco - 369-393 Do CEO social connections promote corporate malpractices? Evidence from classification shifting
by Kamran Malikov & Silvia Gaia - 394-420 An examination of comment letters concerning an increase in audit exemption thresholds. Evidence from Finland
by Elina Haapamäki
July 2022, Volume 46, Issue 3
- 215-240 Fair value accounting: epistemic commitment and resistance
by Warren Maroun & Wayne van Zijl - 241-263 Is auditors’ professional scepticism a “double-edged sword”?
by Yan Sun & Wancong Jia & Suyi Liu - 264-286 The audit expectation gap and strengthened independence standards in the European Union: measuring the effects of the new EU Directive
by Begoña García-Hernández & Antonio Duréndez & Alfonso A. Rojo-Ramírez - 287-313 Diffusion of the Balanced Scorecard: motives for adoption, design choices, organisational fit, and consequences
by Rainer Lueg & Ana Luisa Carvalho e Silva
April 2022, Volume 46, Issue 2
- 109-133 Assurance of environmental, social and governance disclosures in a developing country: perspectives of regulators and quasi-regulators
by Samuel Nana Yaw Simpson & Francis Aboagye-Otchere & Rhoda Ahadzie - 134-159 Migration and the neoliberal state: accounting ethics in the Italian response to the refugee crisis
by Daniela Pianezzi & Lino Cinquini & Giuseppe Grossi & Massimo Sargiacomo - 160-190 Ownership structure and political spending disclosure
by Hesham Ali & Emmanuel Adegbite & Tam Huy Nguyen - 191-214 Social capital and earnings management in small and medium firms
by Juan Pedro Sánchez-Ballesta & José Yagüe
January 2022, Volume 46, Issue 1
- 1-29 Effectiveness of value congruent disclosures and firm credibility in mitigating legitimacy threats
by J. Jamie O’Neill & Krista Bondy & Haiming Hang - 30-56 Moral versus pragmatic legitimacy and corporate anti-bribery disclosure: evidence from Australia
by Muhammad Azizul Islam & Barry J. Cooper & Shamima Haque & Michael John Jones - 57-82 Implementation of the international public sector accounting standards in Europe. Variations on a global theme
by Tobias Polzer & Giuseppe Grossi & Christoph Reichard - 83-107 Transfer pricing: changing views in changing times
by Helen Rogers & Lynne Oats
October 2021, Volume 45, Issue 4
- 333-337 Contemporary accounting developments in China
by Charles H. Cho & Zhongwei Huang & Donghui Li & Grantley Taylor - 338-362 Corporate value added tax avoidance
by Junsheng Zhang & Zheng Huo & Yamin Zeng & Xiaojian Tang & Oliver M. Rui - 363-388 Customer and tax behaviour: how customer concentration affect suppliers’ tax avoidance
by Jinghua Wang & Ning Mao - 389-410 Other comprehensive income reporting and earnings management: evidence from China
by Yan Wang & Zhuqian He & Yuan George Shan & Xiaoying Liu - 411-434 The impact of disclosure quality on analyst forecasts in China
by Shaorou Hu & Ming Liu & Byungcherl Charlie Sohn & Desmond C. Y. Yuen - 435-459 The relationships of personal, social and demographic factors on Chinese auditors’ intentions to accept unethical engagements
by Ruchuan Jiang & Ying Han Fan & Glennda Scully & Xinxin Jing
July 2021, Volume 45, Issue 3
- 227-246 Opening accounting: a Manifesto
by Chandana Alawattage & Diane-Laure Arjaliès & Mereana Barrett & Julie Bernard & Silvia Pereira de Castro Casa Nova & Charles H. Cho & Christine Cooper & Mercy Denedo & Caecilia Drujon D’Astros & Russell Evans & Amanze Ejiogu & Lex Frieden & Alessandro Ghio & Nicholas McGuigan & Yi Luo & Erica Pimentel & Lisa Powell & Paula Andrea Navarro Pérez & Paolo Quattrone & Andrea M. Romi & Stewart Smyth & Joanne Sopt & Matthew Sorola - 247-272 Sustainability certification as marketisation: Rainforest Alliance in the Sri Lankan tea production industry
by Amila Munasinghe & Thomas Cuckston & Nick Rowbottom - 273-306 Female directors on audit committees, the gender of financial experts, and internal control weaknesses: evidence from Iran
by Javad Oradi & Sahar E-Vahdati - 307-331 I.P.O. determinants of delisting risk: Lessons from the Athens Stock Exchange
by Michalis Makrominas & Yiannis Yiannoulis
April 2021, Volume 45, Issue 2
- 117-117 Editorial
by Charles H. Cho & Sumit K. Lodhia & Giovanna Michelon & Carol A. Tilt - 118-141 Corporate climate change disclosure during the Trump administration: evidence from standalone CSR reports
by Carla Antonini & Wioleta Olczak & Dennis M. Patten - 142-170 Donors’ perceptions of financial disclosures and links to donation intentions
by Ushi Ghoorah & A K M Mominul Haque Talukder & Aila Khan - 171-199 Can audit effort (hours) reduce a firm’s cost of capital? Evidence from South Korea
by Dafydd Mali & Hyoung-joo Lim - 200-226 Corporate political strategy: the roles of management accounting in relational work
by Claudio de Araujo Wanderley & John Cullen & Mathew Tsamenyi
January 2021, Volume 45, Issue 1
- 1-29 Heterogeneity in CSR activities: is CSR investment monotonically associated with earnings quality?
by Haozhe (Michael) Song & Gunnar Rimmel - 30-57 Stakeholder pressure, eco-control systems, and firms’ performance: empirical evidence from UK manufacturers
by Ahmed Abdel-Maksoud & Mirna Jabbour & Magdy Abdel-Kader - 58-84 Does size matter? Non-market social and political engagement by accounting firms in the #Brexit discourse on Twitter
by Theo Lynn & Pierangelo Rosati & Brid Murphy - 85-116 Time to clean up environmental liabilities reporting: disclosures, media exposure and market implications
by Mari Paananen & Emmeli Runesson & Niuosha Samani
October 2020, Volume 44, Issue 4
- 315-343 The production of stand-alone sustainability reports: visual impression management, legitimacy and “functional stupidity”
by Mirwais Usmani & Jane Davison & Christopher J. Napier - 344-375 A qualitative analysis of GRI principles for defining sustainability report quality: an Australian case from the preparers’ perspective
by Maryam Safari & Amreen Areeb - 376-397 Social capital and the budgeting process: a study of three organisations
by Umesh Sharma & Denise Frost - 398-420 The true and fair view: exploring how managers, directors and auditors engage in practice
by Matthew Egan & William Yanxi Xu - 421-446 Cloud accounting risks and mitigation strategies: evidence from Australia
by Daisy Yau-Yeung & Ogan Yigitbasioglu & Peter Green - 447-449 Call for papers
by The Editors
July 2020, Volume 44, Issue 3
- 179-179 Farewell tribute to professor Rob Gray
by Charles H. Cho & Sumit K. Lodhia & Giovanna Michelon & Carol A. Tilt - 180-183 Accounting in times of the COVID-19 pandemic: a forum for academic research
by Leonardo Rinaldi & Charles H. Cho & Sumit K. Lodhia & Giovanna Michelon & Carol A. Tilt - 184-214 Institutional factors and the impact of international financial reporting standards: the Central and Eastern European experience
by Nadia Albu & Cătălin N. Albu & Sidney J. Gray - 215-237 IFRS adoption by UK unlisted firms: subsidiary- versus group-level incentives
by Paul André & Fani Kalogirou - 238-261 IFRS adoption and firm value: African evidence
by Henry Agyei-Boapeah & Michael Machokoto & Joseph Amankwah-Amoah & Abongeh Tunyi & Samuel Fosu - 262-286 Board gender diversity, audit committee and financial performance: evidence from Nigeria
by Aruoriwo Marian Chijoke-Mgbame & Agyenim Boateng & Chijoke Oscar Mgbame - 287-310 Percent accruals and the accrual anomaly: evidence from the UK
by Georgios Papanastasopoulos - 311-313 Special Issue of Accounting Forum: “Accounting for the Circular Economy”
by The Editors
April 2020, Volume 44, Issue 2
- 103-131 The impact of religion on classification shifting in the presence of corporate governance and BIG 4 audit
by Eric O. Boahen & Emmanuel C. Mamatzakis - 132-159 From critical accounting to an account of critique: the case of cultural emancipators
by Vassili Joannidès de Lautour & Danture Wickramasinghe & Nicolas Berland - 160-175 Fortescue vs Yindjibarndi: land rights and welfarism in third spaces
by Margarita Guevara & Lee Moerman & Sanja Pupovac - 176-177 Special Issue of Accounting Forum: “Accounting for the Circular Economy”
by The Editors
January 2020, Volume 44, Issue 1
- 1-34 Impact of ownership structure on the level of voluntary disclosure: a study of listed family-controlled companies in Malaysia
by Syeliya Md Zaini & Umesh Sharma & Grant Samkin & Howard Davey - 35-63 Are changes in international accounting standards making them more complex?
by Ana Isabel Morais - 64-98 Cognitive approach to understand the impact of conflict of interests on accounting professionals’ decision-making behaviour
by Maria Ishaque - 99-99 The 2020 North American Congress on Social and Environmental Accounting Research (8th CSEAR North America Conference)
by The Editors - 100-101 Special Issue of Accounting Forum: “Accounting for the Circular Economy”
by The Editors
October 2019, Volume 43, Issue 4
- 381-403 Exploring the social reporting practices of public schools: survey and cluster analysis of the Italian educational system
by Domenico Raucci & Stefano Agostinone & Lara Tarquinio & Agnese Rapposelli - 404-425 Exploring the oversight of risk management in UK higher education institutions: the case of audit committees
by Teerooven Soobaroyen & Collins G. Ntim & Martin J. Broad & Dila Agrizzi & Krishanti Vithana - 426-447 Impact of ambiguity tolerance and tertiary education on professional judgment
by Yingying Han & Parmod Chand & Rajni Mala - 448-448 Accounting Forum
by The Editors
July 2019, Volume 43, Issue 3
- 283-326 Social and environmental reports at universities: a Habermasian view on their evolution
by Sara Moggi - 327-347 The prospects for environmental accounting and accountability in China
by John Margerison & Mingyue Fan & Frank Birkin - 348-379 The logics of biodiversity accounting in the UK public sector
by Kenneth Weir
April 2019, Volume 43, Issue 2
- 193-219 Risk-related disclosure: a review of the literature and an agenda for future research
by Yasean Tahat & Theresa Dunne & Suzanne Fifield & David Power - 220-245 Ethical pathways of internal audit reporting lines
by Waymond Rodgers & Salem Al Fayi - 246-281 The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa
by Ahmed A. Elamer & Collins G. Ntim & Hussein A. Abdou & Alaa Mansour Zalata & Mohamed Elmagrhi
January 2019, Volume 43, Issue 1
- 1-15 NGO accounting and accountability: past, present and future
by Carolyn Cordery & Ataur Rahman Belal & Ian Thomson - 16-41 International practices, beliefs and values in not-for-profit financial reporting
by Carolyn J. Cordery & Louise Crawford & Oonagh B. Breen & Gareth G. Morgan - 42-61 Promoting charity accountability: understanding disclosure of serious incidents
by Diarmuid McDonnell & Alasdair C. Rutherford - 62-84 Incidence and perceptions of “qualified” accounts filed by small charities
by Juliet H. Kemp & Gareth G. Morgan - 85-112 Ecological damage, human rights and oil: local advocacy NGOs dialogic action and alternative accounting practices
by Mercy Denedo & Ian Thomson & Akira Yonekura - 113-134 Donors’ influence strategies and beneficiary accountability: an NGO case study
by Mohammed Mohi Uddin & Ataur Rahman Belal - 135-160 The accountability of advocacy NGOs: insights from the online community of practice
by Galina Goncharenko - 161-192 The internal accountability dynamic of UK service clubs: towards (more) intelligent accountability?
by David Yates & Florian Gebreiter & Alan Lowe
December 2018, Volume 42, Issue 4
- 1-1 Editorial Board
by The Editors - 1-1 Editorial
by The Editors - 281-292 Rethinking agency theory in developing countries: A case study of Pakistan
by Fatima Yusuf & Amna Yousaf & Abubakr Saeed - 293-308 Managers’ segment disclosure choices under IFRS 8: EU evidence
by Ahmed Aboud & Clare Roberts - 309-327 Influence of transnational economic alliances on the IFRS convergence decision in India—Institutional perspectives
by Sarada R. Krishnan - 328-340 Sustainability adrift: An evaluation of the credibility of sustainability information disclosed by public organizations
by Soumaya Chiba & David Talbot & Olivier Boiral - 341-358 Disclosure of provisions for decommissioning costs in annual reports of oil and gas companies: A content analysis and stakeholder views
by Hafez Abdo & Musa Mangena & Graham Needham & David Hunt
September 2018, Volume 42, Issue 3
- 1-1 Editorial Board
by The Editors - 1-1 Editorial
by The Editors - 219-234 Creating financial value for tropical forests by disentangling people from nature
by Thomas Cuckston - 235-247 Exploring de-facto accountability regimes in Muslim NGOs
by Sofia Yasmin & Chaudhry Ghafran & Roszaini Haniffa - 248-260 Financial reporting for sustainable development: Critical insights into IFRS implementation in the European Union
by Vera Palea - 261-276 Information about bank intangibles, analyst information intermediation, and the role of knowledge and social forces in the ‘market for information’
by Lei Chen & Jo Danbolt & John Holland - 277-280 The Routledge companion to accounting information systems, edited by Martin Quinn and Erik Strauss, published in 2018 by Routledge Taylor & Francis Group: London and New York
by Audrey S. Paterson & Melanie J. Wilson
June 2018, Volume 42, Issue 2
- 1-1 Editorial Board
by The Editors - 1-1 Editorial
by The Editors - 167-169 Commentary: A proposal for theoretical models of stakeholder perceptions of a new financial reporting system
by Sanjaya Kuruppu & Glen Lehman - 170-183 Framing public governance in Malaysia: Rhetorical appeals through accrual accounting
by Laurence Ferry & Zamzulaila Zakaria & Zarina Zakaria & Richard Slack - 184-198 Integrated reporting decision usefulness: Mainstream equity market views
by Richard Slack & Ioannis Tsalavoutas - 199-217 Authoritarian state, global expansion and corporate social responsibility reporting: The narrative of a Chinese state-owned enterprise
by Teng Li & Ataur Belal
March 2018, Volume 42, Issue 1
- 1-1 Editorial Board
by The Editors - 1-2 Trends in corruption, environmental, ethical and social accounting
by Laurence Ferry & Glen Lehman - 3-16 Anti-bribery disclosures: A response to networked governance
by Muhammad Azizul Islam & Thusitha Dissanayake & Steven Dellaportas & Shamima Haque - 17-31 Corporate governance and elites
by Franklin Nakpodia & Emmanuel Adegbite - 32-46 The politics of transnational accountability policies and the (re)construction of corruption: The case of Tunisia, Transparency International and the World Bank
by Jonathan Murphy & Oana Brindusa Albu - 47-64 Have labour practices and human rights disclosures enhanced corporate accountability? The case of the GRI framework
by Sepideh Parsa & Ian Roper & Michael Muller-Camen & Eva Szigetvari - 65-77 Climate change reporting and multinational companies: Insights from institutional theory and international business
by Breeda Comyns - 78-85 Detecting advance fee fraud emails using self-referential pronouns: A preliminary analysis
by Rofiat Alli & Rebecca Nicolaides & Russell Craig - 86-101 The new public corruption: Old questions for new challenges
by Giuseppe Grossi & Daniela Pianezzi - 102-118 The emancipatory potential of extinction accounting: Exploring current practice in integrated reports
by Warren Maroun & Jill Atkins - 119-129 Accounting for decarbonisation and reducing capital at risk in the S&P500
by Colin Haslam & Nick Tsitsianis & Glen Lehman & Tord Andersson & John Malamatenios - 130-141 A study of human capital reporting in the United Kingdom
by Martin McCracken & Ronan McIvor & Raymond Treacy & Tony Wall - 142-152 Using photographs in interpreting cultural and symbolic meaning: A reflection on photographs of the Korean Association for Government Accounting
by Paul Ahn & Kerry Jacobs - 153-165 A metaphorical analysis of The Love Song of J. Alfred Prufrock by T. S. Eliot
by Alistair Brown
December 2017, Volume 41, Issue 4
- 1-1 Editorial Board
by The Editors - 281-288 Accountability, corruption and social and environment accounting: Micro-political processes of change
by Glen Lehman & Elizabeth Morton - 289-299 Whistleblower laws and corporate fraud: Evidence from the United States
by Adriana S. Cordis & Elizabeth M. Lambert - 300-317 Using freedom of information laws to frustrate accountability: Two case studies of UK banking frauds
by Prem Sikka - 318-335 Rethinking bank shareholder equity: The case of Deutsche Bank
by Yuri Biondi & Imke Graeff - 336-352 An examination of the political salience of corporate tax avoidance: A case study of the Tax Justice Network
by Sam Dallyn - 353-374 Perceptions on the accessibility of Islamic banking in the UK—Challenges, opportunities and divergence in opinion
by Umair Riaz & Bruce Burton & Lissa Monk - 375-389 Watchdogs, helpers or protectors? – Internal auditing in Malaysian Local Government
by Laurence Ferry & Zamzulaila Zakaria & Zarina Zakaria & Richard Slack - 390-405 Accounting and taxation: Conjoined twins or separate siblings?
by Prem Sikka
September 2017, Volume 41, Issue 3
- 1-1 Editorial Board
by The Editors - 139-146 A framework for social and environmental accounting research
by Glen Lehman & Sanjaya Chinthana Kuruppu - 147-160 Structural changes in covenants through the adoption of IFRS in Brazil
by Aziz Xavier Beiruth & Luiz Paulo Lopes Fávero & Fernando Dal Ri Murcia & José Elias Feres de Almeida & Talles Brugni - 161-171 Lessons for progressing narrative reporting: Learning from the experience of disseminating the Danish Intellectual Capital Statement approach
by Robin Roslender & Christian Nielsen - 172-184 Assessing international accounting harmonization in Latin America
by Juarez Carneiro & Lúcia Lima Rodrigues & Russell Craig - 185-205 Adoption of the International Financial Reporting Standards by Greek non-listed companies: The role of coercive and hegemonic pressures
by Elisavet Mantzari & Christos Sigalas & Tony Hines - 206-220 A socialist market economy with Chinese characteristics: The accounting annual report of China Mobile
by Xun Gong & Corinne Cortese - 221-233 Market valuation of greenhouse gas emissions under a mandatory reporting regime: Evidence from the UK
by Diogenis Baboukardos - 234-252 The impact of community expectations on corporate community involvement disclosures in the UK
by Kemi C. Yekini & Ismail Adelopo & Emmanuel Adegbite - 253-265 Shareholder protection, income inequality and social health: A proposed research agenda
by John Ferguson & David Power & Lorna Stevenson & David Collison - 266-276 The governmentality and accountability of UK national museums and art galleries
by Aminah Abdullah & Iqbal Khadaroo - 277-279 Commentary: A theoretical model of stakeholder perceptions of a new financial reporting system
by Ian Thomson
June 2017, Volume 41, Issue 2
- 1-1 Editorial Board
by The Editors - 57-76 The decline of the professionally-qualified accounting academic: Recruitment into the accounting academic community
by Catriona Paisey & Nicholas J. Paisey - 77-95 Effects of the institutional environment on public-private partnership (P3) projects: Evidence from Canada
by Michael Opara & Fathi Elloumi & Oliver Okafor & Hussein Warsame - 96-115 ‘Agents-in-focus’ and ‘Agents-in-context’: The strong structuration analysis of central government accounting practices and reforms in Nepal
by Pawan Adhikari & Kelum Jayasinghe - 116-131 IFRS adoption: A costly change that keeps on costing
by Nicholas L. Pawsey - 132-137 A response to commentaries on a theoretical model of stakeholder perceptions of a new financial reporting system
by Alexandra Fontes & Lúcia Lima Rodrigues & Russell Craig
March 2017, Volume 41, Issue 1
- 1-1 Editorial Board
by The Editors - 1-7 Public sector reforms and public private partnerships: Overview and research agenda
by Eugenio Caperchione & Istemi Demirag & Giuseppe Grossi - 8-27 Multiple logics and accounting mutations in the Italian National Health Service
by Eugenio Anessi-Pessina & Elena Cantù - 28-43 Risk transfer and stakeholder relationships in Public Private Partnerships
by Richard Burke & Istemi Demirag - 44-56 Maintaining market principles: Government auditors, PPP equity sales and hegemony
by Stewart Smyth & Dexter Whitfield
December 2016, Volume 40, Issue 4
- 1-1 Editorial Board
by The Editors - 235-250 Creating and reinforcing discrimination: The controversial role of accounting in bank lending
by Candauda Arachchige Saliya & Kelum Jayasinghe - 251-264 General motors: A financialized account of corporate behaviour 1909–1940
by Giuliano Maielli & Colin Haslam - 265-284 Multiple logics and accounting mutations in the Italian National Health Service
by Eugenio Anessi-Pessina & Elena Cantù - 285-299 Lake Pedder: Accounting, environmental decision-making, nature and impression management
by Sue Hrasky & Michael Jones - 300-315 A theoretical model of stakeholder perceptions of a new financial reporting system
by Alexandra Fontes & Lúcia Lima Rodrigues & Russell Craig - 316-318 Commentary: A proposal for theoretical models of stakeholder perceptions of a new financial reporting system
by Ian Thomson - 319-321 Commentary: A theoretical model of stakeholder perceptions of a new financial reporting system
by The Editors
September 2016, Volume 40, Issue 3
- 1-1 Editorial Board
by The Editors - 143-152 Does assurance on CSR reporting enhance environmental reputation? An examination in the U.S. context
by Rachel N. Birkey & Giovanna Michelon & Dennis M. Patten & Jomo Sankara - 153-165 Shades of governmental financial reporting with a national accounting twist
by Josette Caruana - 166-185 Integrated reporting: A structured literature review
by John Dumay & Cristiana Bernardi & James Guthrie & Paola Demartini - 186-204 Successful changes in management accounting systems: A healthcare case study
by Clelia Fiondella & Riccardo Macchioni & Marco Maffei & Rosanna Spanò - 205-219 Accounting representations of public debt and deficits in European central government accounts: An exploration of anomalies and contradictions
by Yuri Biondi - 220-234 Accounting and social movements: An exploration of critical accounting praxis
by Lesley Catchpowle & Stewart Smyth
June 2016, Volume 40, Issue 2
- 1-1 Editorial Board
by The Editors - 63-77 Calculating the carbon footprint: Implications for governing emissions and gender relations
by Thereza R.S. de Aguiar & Anne Fearfull & María V. Sanagustín Fons - 78-88 Institutional shareholder activism in Nigeria: An accountability perspective
by Chinyere O. Uche & Emmanuel Adegbite & Mike Jones - 89-105 Public debt accounting and management in UK: Refunding or refinancing? Or, the strange case of Doctor Jekyll and Mr Hyde in the aftermath of the Global Financial Crisis
by Yuri Biondi - 106-124 Conforming to accreditation in Iranian hospitals
by Dila Agrizzi & Gloria Agyemang & Ebrahim Jaafaripooyan - 125-142 Implementing public sector accruals in OECD member states: Major issues and challenges
by Pawan Adhikari & Levi Gårseth-Nesbakk
March 2016, Volume 40, Issue 1
- 1-1 Editorial Board
by The Editors - 1-15 Value relevance of fair values in different investor protection environments
by Jimi Siekkinen - 16-28 Continuities in the use of the intellectual capital statement approach: Elements of an institutional theory analysis
by Christian Nielsen & Robin Roslender & Stefan Schaper - 29-44 Institutional formations and the Anglo-Americanization of local auditing practices: The case of Greece
by Emmanouil Dedoulis