Accounting, Auditing & Accountability Journal: Volume 14 Issue 3

Effects of personal values on auditors’ ethical decisions

William E. Shafer, Roselyn E. Morris, Alice A. Ketchand

This study investigates the effects of personal values on auditors’ ethical decision making. Previous accounting research has investigated the value profiles of practicing CPAs…

In the name of accountability ‐State auditing, independence and new public management

Yves Gendron, David J. Cooper, Barbara Townley

This article investigates the role of the state auditor in Alberta. An analysis of the Office of the Auditor General of Alberta’s annual reports shows that the role of the Office…

The effect of thematic structure on the variability of annual report readability

Mark Clatworthy, Michael John Jones

The readability of annual reports has been the focus of extensive prior research. However, the extent of readability variability has only recently received specific attention. In…

After ANT ‐ An illustrative discussion of the implications for qualitative accounting case research

Alan Lowe

The main aim of this article is to shed some light on the way in which actor network theory (ANT) might contribute to case research in accounting. The paper will seek to explain…