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The paper examines interviewee insights into accountability for clinical governance in high-consequence, life-and-death hospital settings. The analysis draws on the distinction between formal “imposed accountability” and front-line “felt accountability”. From these insights, the paper introduces an emergent concept, “grounded accountability”.

Interviews are conducted with 41 clinicians, managers and governors in two large academic hospitals. The authors ask interviewees to recall a critical clinical incident as a focus for elucidating their experiences of and observation on the practice of accountability.

Accountability emerges from the front-line, on-the-ground. Together, clinicians, managers and governors co-construct accountability. Less attention is paid to cost, blame, legal processes or personal reputation. Money and other accountability assumptions in business do not always apply in a hospital setting.

The authors propose the concept of co-constructed “grounded accountability” comprising interrelationships between the concept’s three constituent themes of front-line staff’s felt accountability, along with grounded engagement by managers/governors, supported by a culture of openness.

To elaborate the picture of credibility assessment by examining how participants of online discussion evaluate the informational credibility of conspiracy theories.

Descriptive quantitative analysis and qualitative content analysis of 2,663 posts submitted to seven Reddit threads discussing a conspiracy operation, that is, the damage of the Nord Stream gas pipelines in September 2022. It was examined how the participants of online discussion assess the credibility of information constitutive of conspiracy theories speculating about (1) suspected actors responsible for the damage, (2) their motives and (3) the ways in which the damage was made. The credibility assessments focussed on diverse sources offering information about the above three factors.

The participants assessed the credibility of information by drawing on four main criteria: plausibility of arguments, honesty in argumentation, similarity to one's beliefs and provision of evidence. Most assessments were negative and indicated doubt about the informational believability of conspiracy theories about the damage. Of the information sources referred to in the discussion, the posts submitted by fellow participants, television programmes and statements provided by governmental organizations were judged most critically, due to implausible argumentation and advocacy of biased views.

As the study focuses on a sample of posts dealing with conspiracy theories about a particular event, the findings cannot be generalized to concern the informational credibility conspiracy narratives.

The study pioneers by providing an in-depth analysis of the nature of credibility assessments by focussing on information constitutive of conspiracy theories.

The purpose of this study is to review the reasoning of the judgment of the United Kingdom Supreme Court in Versloot Dredging BV and another (Appellants) v. HDI Gerling Industrie Versichering AG and Others (Respondents) [2016] UKSC 45 in finding that there is no remedy or sanction for the use of fraudulent devices (so-called “collateral lies”) in insurance claims and to consider potential implications for underwriters.

The methodology is a typical case law analysis starting from case facts and the reasoning with short comments on legal implications.

Despite no sanction provided by law for the use of fraudulent devices, the room still opens for the underwriters to stipulate the consequence of using the fraudulent devices by the express term in the insurance contract.

The main implication from the judgment is that underwriters are likely to incur more investigating costs for insurance claims.

This work raises awareness of the marine insurance industry (especially underwriters) as to the approach of the English law towards the use of fraudulent devices.

William (“Bill”) De Friez and Veronica (“Ronni”) McCarthy own and operate Raconteur Film and Television Productions located in downtown Christchurch. Bill serves as part-time director; his full-time position is faculty lecturer in the Film Department of the University of Canterbury. Ronni is the full-time producer for their small business operation that completes an average of three documentaries per year as well as a network children℉s series and other special projects. She won the prestigious Winston Churchill Fellowship in 1995 to study children℉s television outside of New Zealand.

As on previous occasions, the editors of the New England Journal of Entrepreneurship have sought to interview local small businessowners as well as entrepreneurs who have national reputations. One such small business operator is Allan Lichter, coowner of Millennium Graphics in Bridgeport, Connecticut. Mr. Lichterʼs story is certainly unique to him and to his partner, but readers may resonate with portions of this story as to how challenging it can be to surmount the ups and downs of the business cycle.

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.