Accounting, Auditing & Accountability Journal: Volume 35 Issue 8

Model of integrated reporting “concept in practice” in the light of pragmatic constructivist paradigm: case studies of life science companies

Joanna Dyczkowska, Justyna Fijałkowska

This longitudinal research paper is based on a case study analysis of two Danish life science companies. The general purpose of the paper is to uncover changes in the reporting…

Emerging from the shadow of the Soviet Union: the case of the accountancy field in Latvia

Arturs Praulins, Crawford William Spence, Georgios Voulgaris

This paper aims to explore the structure of the accounting field in a post-Soviet context – Latvia. This study also aims to generate insights into the extent to which…

The commercialist identity of mid-tier firm auditors: a precarious balancing of priorities

Michael Harber, Gizelle D. Willows

This paper aims to extend our understanding of how mid-tier firm auditors legitimise and institutionalise the logic of commercialism within their profession. This paper is…

Boundary work at the margins of politics and auditing: rationalising advertising probity in Ontario

Paul Andon, Clinton Free, Vaughan Radcliffe, Mitchell Stein

The authors examine how political players attempt to rationalise arguments for and against the expansion of auditing into governmental affairs, and how state audit authorities…

Hybridity in a hotel chain: designing a package of controls to sustain a hybrid mission

Lies Bouten, Sophie Hoozée

While prior control studies typically focus on organizations with an instrumental approach to corporate sustainability, this study concentrates on organizations with an…

Literature and Insights Editorial

Steve Evans

Contavidade

Ademir Círico Junior

A place in accounting

Akira Aikyo Galvão

Believe, resist and conquer

Akira Aikyo Galvão, Juh Círico