IDEAS home Printed from https://ideas.repec.org/a/bla/ausact/v15y2005i36p52-67.html
   My bibliography  Save this article

Batten Down The Hatches! U. S. Accounting Scandals and Lessons for Australia

Author

Listed:
  • BRENDAN O'CONNELL
  • LAURIE WEBB
  • HENRY R. SCHWARZBACH

Abstract

No abstract is available for this item.

Suggested Citation

  • Brendan O'Connell & Laurie Webb & Henry R. Schwarzbach, 2005. "Batten Down The Hatches! U. S. Accounting Scandals and Lessons for Australia," Australian Accounting Review, CPA Australia, vol. 15(36), pages 52-67, July.
    • Handle: RePEc:bla:ausact:v:15:y:2005:i:36:p:52-67
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2005.tb00293.x
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    References listed on IDEAS

    as
    1. Fogarty, Timothy J., 1992. "Financial accounting standard setting as an institutionalized action field: Constraints, opportunities and dilemmas," Journal of Accounting and Public Policy, Elsevier, vol. 11(4), pages 331-355.
    2. Radcliffe, Vaughan & Cooper, David J. & Robson, Keith, 1994. "The management of professional enterprises and regulatory change: British accountacy and the financial services act, 1896," Accounting, Organizations and Society, Elsevier, vol. 19(7), pages 601-628, October.
    3. Fogarty, Timothy J., 1996. "The imagery and reality of peer review in the U.S.: Insights from institutional theory," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 243-267.
    4. Bealing, William Jr & Dirsmith, Mark W. & Fogarty, Timothy, 1996. "Early regulatory actions by the SEC: An institutional theory perspective on the dramaturgy of political exchanges," Accounting, Organizations and Society, Elsevier, vol. 21(4), pages 317-338, May.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Shiro Shivani Devi & Rashika Saroshma Kumar & Sherlin Krishna Raju, 2012. "Regulation Of Accounting Firms: Evidence From Fiji," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 6(1), pages 91-101.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Funnell, Warwick & Wade, Margaret, 2012. "Negotiating the credibility of performance auditing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 434-450.
    2. Stephen Haswell, 2006. "Over-Complexity in Accounting Standards and the Emerging Duopoly of US GAAP AND IFRS," Australian Accounting Review, CPA Australia, vol. 16(39), pages 49-59, July.
    3. Carlos Ramirez, 2013. "‘We are being Pilloried for Something, We Did Not Even Know We Had Done Wrong!’ Quality Control and Orders of Worth in the British Audit Profession," Journal of Management Studies, Wiley Blackwell, vol. 50(5), pages 845-869, July.
    4. Doadrio, Leopoldo & Alvarado, María & Carrera, Nieves, 2015. "Reforma de la normativa contable española: análisis de su entramado institucional," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 200-216.
    5. Lounsbury, Michael, 2008. "Institutional rationality and practice variation: New directions in the institutional analysis of practice," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 349-361.
    6. Canning, Mary & O’Dwyer, Brendan, 2013. "The dynamics of a regulatory space realignment: Strategic responses in a local context," Accounting, Organizations and Society, Elsevier, vol. 38(3), pages 169-194.
    7. Elbannan, Mohamed & McKinley, William, 2006. "A theory of the corporate decision to resist FASB standards: An organization theory perspective," Accounting, Organizations and Society, Elsevier, vol. 31(7), pages 601-622, October.
    8. Gary Kleinman & Dan Palmon, 2000. "A Negotiation-Oriented Model of Auditor-Client Relationships," Group Decision and Negotiation, Springer, vol. 9(1), pages 17-45, January.
    9. Lennox, Clive & Pittman, Jeffrey, 2010. "Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 84-103, February.
    10. Hilary, Gilles & Lennox, Clive, 2005. "The credibility of self-regulation: Evidence from the accounting profession's peer review program," Journal of Accounting and Economics, Elsevier, vol. 40(1-3), pages 211-229, December.
    11. repec:dau:papers:123456789/3499 is not listed on IDEAS
    12. Canning, Mary & O'Dwyer, Brendan, 2016. "Institutional work and regulatory change in the accounting profession," Accounting, Organizations and Society, Elsevier, vol. 54(C), pages 1-21.
    13. Bhimani, Alnoor & Dai, Narisa Tianjing & Sivabalan, Prabhu & Tang, Guliang, 2017. "How do enterprises respond to a managerial accounting performance measure mandated by the state?," LSE Research Online Documents on Economics 83687, London School of Economics and Political Science, LSE Library.
    14. Hottegindre, Géraldine & Loison, Marie-Claire & Belze, Loïc, 2024. "Dynamics of influence within the audit regulatory space: Role-playing and the rise of cynicism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 100(C).
    15. Nurunnabi, Mohammad, 2014. "‘Does accounting regulation matter?’: An experience of international financial reporting standards implementation in an emerging country," Research in Accounting Regulation, Elsevier, vol. 26(2), pages 230-238.
    16. Paola Ramassa & Alberto Quagli, 2024. "Interpreting IFRS: The Evolving Role of Agenda Decisions," Abacus, Accounting Foundation, University of Sydney, vol. 60(2), pages 205-235, June.
    17. Paul De Lange & Brendan O’Connell & M.R. Mathews & Alan Sangster, 2010. "The ERA: A Brave New World of Accountability for Australian University Accounting Schools," Australian Accounting Review, CPA Australia, vol. 20(1), pages 24-37, March.
    18. Mennicken, Andrea, 2008. "Connecting worlds: the translation of international auditing standards into post-Soviet audit practice," LSE Research Online Documents on Economics 27070, London School of Economics and Political Science, LSE Library.
    19. Malsch, Bertrand & Gendron, Yves, 2011. "Reining in auditors: On the dynamics of power surrounding an “innovation” in the regulatory space," Accounting, Organizations and Society, Elsevier, vol. 36(7), pages 456-476.
    20. Marion Hutchinson, 2009. "Governance issues in accounting," Accounting Research Journal, Emerald Group Publishing Limited, vol. 22(2), pages 89-92, September.
    21. Philippe Touron, 2002. "Theorie Institutionnelle Et Adoption De Normes Comptables Internationalement Reconnues : Etude De Trois Cas Français Sur La Periode 1989 - 1993," Post-Print halshs-00584540, HAL.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:ausact:v:15:y:2005:i:36:p:52-67. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=1035-6908 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.