Accounting, Auditing & Accountability Journal: Volume 30 Issue 2

Habitual accountability routines in the boardroom: how boards balance control and collaboration

Corporate accountability is a complex chain of reporting that reaches from external stakeholders into the organization’s management structure. The transition from external to…

Accounting, female and male gendering, and cultural imperialism

The purpose of this paper is to complement and extend accounting studies on gender and post-colonialism by examining the interrelationship between accounting, gender and sexuality…

From “mad men” to “math men”: The rise of expertise in digital measurement and the shaping of online consumer freedom

The authors study how communication agencies became important sites for the rise of measurement expertise in the government of consumer conduct following the development of online…

Accountants and the professional project

The purpose of this paper is to offer a critique of the sociological model of professionalisation known as the “professional project” put forward by Magali Larson, which has…

The ethics of professional accountants: an Aristotelian perspective

The purpose of this paper is to examine how Aristotle’s ethics can be applied to the ethics of professional accountants (PAs), in relation to the approach adopted by the…

Content and context: “fair” values in China

The evolution of International Financial Reporting Standards (IFRS) was nurtured by economists and accountants loyal to the philosophical basis of what is often referred to as…

Environmental liabilities and diversity in practice under international financial reporting standards

The purpose of this paper is to encourage accounting regulators to address diversity in practice in the reporting of environmental liabilities. When Canada changed to…

Rhetorical impression management in the letter to shareholders and institutional setting: A metadiscourse perspective

Using composite style measures of the letter to shareholders, the purpose of this paper is to elaborate dominant rhetorical profiles and qualify them from an impression management…

A theoretical framework of external accounting communication: Research perspectives, traditions, and theories

The purpose of this paper is to provide a theoretical framework of external accounting communication in the form of a typology based on perspectives, traditions, and theories from…

Literature and insights Editorial

Financial reporting and cultural history: a contribution

Acknowledgment of ad hoc Referees used by AAAJ in 2016