Accounting, Auditing & Accountability Journal: Volume 31 Issue 6

Impression management in annual report narratives: the case of the UK private finance initiative

The UK private finance initiative (PFI) public policy is heavily criticised. PFI contracts are highly profitable leading to incentives for PFI private-sector companies to support…

Company responses to demands for annual report changes

The purpose of this paper is to examine how and the extent to which barriers to change inhibit new ideas about note disclosures to manifest themselves in annual reports.

Accounting and political parties: explaining the “why” of an Italian light touch regulation (1974)

The purpose of this paper is to explain the reasons why Law no. 195 of 2 May 1974, which established a system of public funding for the Italian political parties, introduced a…

Management controls and pressure groups: the mediation of overflows

Organisations produce effects that go beyond the economic framing within which they operate, referred to as overflows in this paper. When an organisation comes under pressure to…

The effect of cognitive reflection on the efficacy of impression management: An experimental analysis with financial analysts

The purpose of this paper is to investigate whether analysts’ personal cognitive traits mitigate the efficacy of graphical impression management.

Accountants’ proactivity in intra-organisational networks: a strong structuration perspective

The purpose of this paper is to provide insights into the importance of accountants’ networks inside organisations, the parties who comprise those networks and how accountants go…

Contracting, property rights and liberty: Accountability under the Freedmen’s Bureau’s labour-contract system

The purpose of this paper is to focus on the labour contract system (LCS) established by the Freedmen’s Bureau after the American Civil War to normalise relations between…

A “green” accountant is difficult to find: Can accountants contribute to sustainability management initiatives?

The purpose of this paper is to empirically explore how accountants can contribute to organisational sustainability initiatives.

SLAPPing accountability out of the public sphere

The purpose of this paper is to investigate the disruption to civic accountability by strategic corporate action in the form of SLAPP suits.

Textual construction of comparative space: How analyst corporate governance reports redefine and create “best practice”

The purpose of this paper is to contribute to scholarly work on the role of sell-side financial analysts in corporate governance (CG). It examines the more recent work products…

A third way?

How to deal with rejections: use of the middle finger