Journal of Accounting & Organizational Change: Volume 13 Issue 4

The impact of legislation on the internal audit function

Kevin K. Jones, Richard L. Baskerville, Ram S. Sriram, Balasubramaniam Ramesh

The purpose of this study is to show how the presence of change caused a shift in the roles and responsibilities of the internal audit function (IAF).

The indirect effect of strategic management accounting in the relationship between CEO characteristics and their networking activities, and company performance

Abolfazl Amanollah Nejad Kalkhouran, Bahareh Hossein Nezhad Nedaei, Siti Zaleha Abdul Rasid

The purpose of this paper is to investigate the effect of chief executive officer (CEO) characteristics and involvement in networks on strategic management accounting (SMA) and…

Accrual and real-based earnings management by UK acquirers: Evidence from pre- and post-Higgs periods

Talie Kassamany, Salma Ibrahim, Stuart Archbold

This study aims to investigate the occurrence of pre-merger earnings management for a sample of 197 stock- and cash-financed UK acquirers between 1990 and 2009. It also examines…

Institutional logics perspective in management control research: A review of extant literature and directions for future research

Sujeewa Damayanthi, Tharusha Gooneratne

This paper reviews management control literature which draws on the institutional logics perspective as the theoretical lens to understand the current grounding of this…

Using management control to understand public sector corporate governance changes: Localism, public interest, and enabling control in an English local authority

Laurence Ferry, Thomas Ahrens

Within the context of recent post-localism developments in the English local government, this paper aims to show, first, how management controls have become more enabling in…

Disclosure effects of the PCAOB part II reports

Ifeoma Udeh

The purpose of this paper is to examine the effect of the PCAOB part II report disclosures on US triennially inspected audit firms’ deregistration decisions, the likelihood and…