Accounting, Auditing & Accountability Journal: Volume 10 Issue 5

Developing empirical research: an example informed by a Habermasian approach

Jane Broadbent, Richard Laughlin

Engages with the call for more case study research and provides an example of a methodology informed by a Habermasian approach. Seeks to clarify the methodology and the methods…

The incidence of budgetary slack: a field study exploration

Alan S. Dunk, Hector Perera

Extends the investigation into the nature of the relation between participative budgeting and budgetary slack. The literature focusing on this association can be divided into two…

Accounting systems and systems of accountability in the New Zealand health sector

S. Lawrence, M. Alam, D. Northcott, T. Lowe

Studies the transformation of social systems in health organizations in New Zealand and the way in which accounting systems are an integral part of the challenge to extant…

Users’ rights to published accounting information: nature, justification and implications

P.A. Stanton

By specifying long lists of users of published financial reports, accounting authorities may be raising the expectations of users for corporate accounting information. Discusses…

The expanded audit report ‐ a research study within the development of SAS 600

John Innes, Tom Brown, David Hatherly

Reports research results which were presented to the Working Party of the Auditing Practices Board, which developed Statement of Auditing Standards 600 on the expansion of the…

Ritualism, opportunism and corporate disclosure in the New Zealand life insurance industry: field evidence

Mike Adams

Drawing a framework from Gibbins et al. (1990), uses information collected from field interviews to isolate those factors which influence the voluntary disclosure practices of New…