Accounting, Auditing & Accountability Journal: Volume 20 Issue 5

Accounting and the move to privatize water services in Africa

Abu Shiraz Rahaman, Jeff Everett, Dean Neu

Using the recent attempts by the Ghanaian Government to privatize its urban water services, this paper seeks to understand the role and functioning of accounting within the global…

Mandatory audit firm rotation in Spain: a policy that was never applied

Nieves Carrera, Nieves Gómez‐Aguilar, Christopher Humphrey, Emiliano Ruiz‐Barbadillo

In recent international debates on auditing regulation, Spain has assumed a real prominence as a claimed practical example of where a policy of mandatory audit firm rotation did…

The construction of top management as a good steward: A study of Swedish annual general meetings

Thomas Carrington, Gustav Johed

The aim of this paper is to investigate how top management is constructed as a good steward of its company at the annual general meeting (AGM) and how accounting is used in the…

Doing the truth: religion – deconstruction – justice, and accounting

John Francis McKernan, Katarzyna Kosmala

The paper's purpose is to use religious thought to inform accounting, and in particular to make a contribution to the ongoing debates concerning the merits of rules‐ and…

Audit committee effectiveness: informal processes and behavioural effects

Stuart Turley, Mahbub Zaman

This paper seeks to investigate the conditions and processes affecting the operation and potential effectiveness of audit committees (ACs), with particular focus on the…

Cost analysis: the acquisition of the items listed in a popular Christmas song

Dianne M. Dean

This paper aims to cost the acquisition of the items listed in a popular Christmas song.

Literature and insights

Steve Evans

Special issue on Bourdieu and domination within and between organizations

Special issue on Accounting and the Visual

Special issue on Histories of Accounting Research