Accounting, Auditing & Accountability Journal: Volume 9 Issue 1

The story of a schizoid organization: How accounting and the accountant are implicated in its creation

Susan Richardson, John Cullen, Bill Richardson

Reports on the uncovering of a small‐firm reality where the self‐gratifying behaviour of the owner/manager threatens the survival of the organization. Takes a “middle‐range…

Auditor time budget pressure: consequences and antecedents

David T. Otley, Bernard J. Pierce

Research suggests that dysfunctional behaviour by auditors may be related to the perceived tightness of time budgets. Using data collected from practising auditors, examines the…

Lobbying on accounting issues: Preparer/user imbalance in the case of the Operating and Financial Review

P. Weetman, E.S. Davie, W. Collins

The lack of user response in written submissions on accounting standards has been noted in previous research. That lack of user response has limited empirical investigations with…

Some determinants of social and environmental disclosures in New Zealand companies

David Hackston, Markus J. Milne

Reports the results of a study on the social and environmental disclosure practices of New Zealand companies. In addition to providing an up‐to‐date description of such practices…