Table of contents
Internal audit quality: a polysemous notion?
Melanie Roussy, Marion BrivotThe purpose of this paper is to characterize how those who perform (internal auditors), mandate (audit committee (AC) members), use (AC members and external auditors) and…
The liberal contest for double-entry bookkeeping in British Government
Ian Mann, Warwick Funnell, Robert JupeThe purpose of this paper is to contest Edwards et al.’s (2002) findings that resistance to the introduction of double-entry bookkeeping and the form that it took when implemented…
On the shoulders of giants: undertaking a structured literature review in accounting
Maurizio Massaro, John Dumay, James GuthrieThe purpose of this paper is to present a method for a structured literature review (SLR). An SLR is a method for examining a corpus of scholarly literature, to develop insights…
The legitimising processes of a new regulator: The case of the Australian Charities and Not-for-profits Commission
Tracy Artiach, Helen Irvine, Janet Mack, Christine RyanThe purpose of this paper is to strengthen the theoretical understanding of the processes through which a new regulator seeks to gain legitimacy within an existing regulatory…
Issues affecting decisions on mandatory adoption of International Financial Reporting Standards (IFRS) in Japan
Noriyuki TsunogayaThe purpose of this paper is to explore whether there are differences in either the level of support for the mandatory adoption of International Financial Reporting Standards or…
Role of management accounting in applying new institutional logics: A comparative case study in the non-profit sector
Janne T. Järvinen– The purpose of this paper is to explore the adoption of management accounting and control systems in the non-profit sector.
Adoption of sustainable development reporting by universities: An analysis of French first-time reporters
Stéphanie Chatelain-Ponroy, Sophie Morin-DelermThe purpose of this paper is to study the issuance of sustainable development reports by French universities, based on two dimensions proposed by Ansari et al. (2010)…
ISSN:
0951-3574Online date, start – end:
1988Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof James Guthrie
- Prof Lee Parker