Table of contents
Accounting as a tool of state ideology to control captive workers from a House of Correction
Adriana Rodrigues Silva, Lúcia Lima Rodrigues, Alan SangsterThe purpose of this paper is to interpret the use of accounting information relating to the House of Correction, a public safety institution established in Rio de Janeiro for the…
Professionalizing the assurance of sustainability reports: the auditors’ perspective
Olivier Boiral, Iñaki Heras-Saizarbitoria, Marie-Christine BrothertonThe purpose of this paper is to examine the professionalism and professionalization of sustainability assurance providers based on the experiences and perceptions of auditors…
Competence trust, goodwill trust and negotiation power in auditor-client relationships
Daniela Maresch, Ewald Aschauer, Matthias FinkThe purpose of this paper is to investigate how competence trust (i.e. trust regarding the ability of the counterpart) and goodwill trust (i.e. trust regarding the benevolence and…
The boundary of sustainability reporting: evidence from the FTSE100
Samantha Miles, Kate RinghamThe purpose of this paper is to use a multi-disciplinary theoretical understanding of boundary setting to develop a quadripartite model in which sustainability reporting…
Accounting for Napoleonic imperialism in Tuscany and the Kingdom of Naples
Tiziana Di Cimbrini, Warwick Funnell, Michele Bigoni, Stefania Migliori, Augusta ConsortiThe purpose of this paper is to examine the role of accounting in the enactment of the Napoleonic imperial project in Tuscany and the Kingdom of Naples in the early nineteenth…
How sustainability assurance engagement scopes are determined, and its impact on capture and credibility enhancement
Muhammad Bilal Farooq, Charl de VilliersThe purpose of this paper is to examine how sustainability assurance providers’ (SAPs) promotion of sustainability assurance influences the scope of engagements, its implications…
From monologic to dialogic: Accountability of nonprofit organisations on beneficiaries’ terms
Kylie L. Kingston, Craig Furneaux, Laura de Zwaan, Lyn AldermanInformed by the critical perspective of dialogic accounting theory, the purpose of this paper is to explore the use of evaluation as a means of enhancing accountability to…
Extracting transparency: the process of regulating disclosures for the resources industry
Corinne Cortese, Jane AndrewMultinational resource companies (MRCs) are under pressure to become responsible corporate citizens. In particular, stakeholders are demanding more information about the deals…
ISSN:
0951-3574Online date, start – end:
1988Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof James Guthrie
- Prof Lee Parker