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The purpose of this paper is to review the contribution made by auditing research over the last three decades to understandings of audit practice and to consider the implications for the future development of the discipline.

The approach takes the form of a literature review.

The paper challenges the extent of one's knowledge of audit practice, highlighting a variety of concerns with dominant research approaches/traditions and pin‐pointing a range of research questions and approaches which offer potentially rewarding insights of the audit practice arena.

The paper emphasises the scope for auditing researchers and practitioners to think differently about audit practice and to work collectively in pursuing advances in auditing knowledge and educational processes more generally.

The paper illustrates just how vibrant contemporary auditing research agendas can be when the focus is directly on understanding the practice of audit and the work of associated regulatory institutions. It argues that the development of the auditing research discipline has been hindered by desired attachments to so‐called notions of “scientific rigour” and a reluctance across significant parts of the discipline to undertake (or even acknowledge) research of a more “qualitative” or “critical” dimension.

The purpose of this article is to provide answers to two questions: what has been the impact of nGMS on practice organisation and teamwork; and how do general practice staff perceive the impact?

The article is based on comparative in‐depth case studies of four UK practices.

There was a discrepancy between changes observed and the way practice staff described the impact of the contract. Similar patterns of organisational change were apparent in all practices. Decision‐making became concentrated in fewer hands. Formally or informally constituted “elite” multidisciplinary groups monitored and controlled colleagues' behaviour for maximum performance and remuneration. This convergence of organisational form was not reflected in the dominant “story” each practice constructed about its unique ethos and style. The “stories” also failed to detect negative consequences to the practice flowing from its adaptation to the contract.

The paper highlights how collective “sensemaking” in practices may fail to detect and address key organisational consequences from the nGMS.

The purpose of this paper is to empirically examine how women in board represent moderates the relationship between audit quality and corporate tax avoidance.

The study is based on a sample consisting of 270 UK firms over the 2005–2017 period. This study is motivated by moderating regression analysis.

The results show that audit quality influences the corporate tax avoidance. Audit quality measured by two proxies audit specialization and audit fees has a negative effect on corporate tax avoidance. Board gender diversity “BGD” moderates the relationship between audit quality and tax avoidance. The impact of the BGD level increases as the presence of woman in the board escalated from 40 to 60 percent but, then, weakens at 10 percent level.

The findings may be of interest to the academic researchers, practitioners and regulators who are interested in discovering relation between audit quality and tax avoidance with the presence of woman in the board. This study should be of interest to tax policymakers concerned about declining corporate tax revenues.

This paper extends the existing literature by examining the moderating effect of BGD on the relation between audit quality and corporate tax avoidance using the sensitivity analysis.

This paper aims to argue that culturally responsive approaches to literacy instruction are necessary not only to celebrate Black girl literacies but to also expose, challenge and disrupt antiblackness in English education. However, without explicit exemplars to guide classroom practice, this type of instruction will remain elusive. The present paper expands upon the original conceptualization of Counter Fairy Tales (CFT) by further explicating the framework and providing recommendations to inform culturally responsive literacy practices to disrupt antiblackness.

The question that drives this study asks how can the CFT model be applied as a form of culturally responsive literacy instruction to best teach Black girls?

The CFT framework places value on Black girls’ ways of knowing and gives primacy to their voice and unique experiences through culturally responsive literacy instruction.

The larger implication of this research is for teachers to begin to create culturally responsive literacy instruction that honors the lived experiences of today’s Black adolescent girls, particularly those in young grades. Inclusive and affirming literary practices must be established, an environment in which Black girls can share their voices and visions as they explore themselves through writing.

This conceptual paper is one of few that specifically focuses on how teachers can use CFTs to facilitate the inclusion of Black girls’ experiential and communal ways of knowing to support culturally responsive literacy instruction in younger grades.

The purpose of this paper is to demonstrate how the practice of program management can be used to manage strategically‐oriented initiatives such as mergers and acquisitions (M&As).

The methodology applied is high‐level reflective retrospective qualitative field research conducted by a practitioner‐scholar in response to the research question: How does the program management approach applied to a small‐scale acquisition compare to the current joint bodies of program management and M&A theory and practice?

The practice of program management provides a means for managing strategically oriented initiatives such as small‐scale acquisitions.

This paper is constrained by a high‐level literature review of English language publications only, and high‐level reflective retrospective qualitative field research conducted by a single practitioner‐scholar upon a single relatively small‐scale acquisition, which cannot necessarily be scaled up to be representative of a larger‐scale acquisition, nor given the differences between M&As be used as a direct template for other M&As. Also, as a purely qualitative field research study into an area of intermediate maturity, the response to the research question lacks statistical support.

M&As are increasing in frequency and yet continue to have relatively high‐failure rates. Based on the findings of this paper, the practice of program management provides a means of managing strategic initiatives such as acquisitions.

This paper adds to the bodies of program management and M&A literature, from the dual perspectives of practice and research, particularly with reference to small acquisitions and acquisitions in the small and medium enterprise sector.

Schools today have to prepare students for life and work in a fast-changing world, for jobs and for using technologies some of which have not yet been created. But the schools and school systems are not keeping up and all too often, teachers are not developing the practices and skills required to meet today’s learners’ diverse needs. Changes indicate a greater imperative but also some cautions. This review is part of the attempt to work towards a common understanding of schools as learning organisations (SLOs) today which is both solidly founded in the literature and recognisable currently by researchers, practitioners and policy makers in many countries. But this is not just a theoretical exercise. If it is to be truly relevant and have the necessary impact, the concept also needs to support those who are interested in transforming or further developing their school(s) into learning organisations (LO) at this point in time. In this paper, the authors first summarise different perspectives on the concept of the LO as used more generally across disciplines. Next, the authors describe the methodology for exploring the SLO and discuss definitional issues, before presenting a summary of the integrated model with accompanying rationale, Finally the authors discuss plans to bring the model to life, with associated issues for researchers, educators and policy makers. The paper aims to discuss these issues.

The search for this literature in the English language was carried out through: focussed searches of nine electronic databases – ERIC, SAGE, Google Scholar, Taylor & Francis, Emerald, JSTOR, SpringerLink, Google, Science Direct – using the search terms “SLO” and “learning school”; and contacts with leading experts in this area of work which led to identification of additional literature. The first approach led to selection of 25 most frequently found publications on the SLO and/or learning school. Through the second approach, the authors used an additional seven publications to further enrich the analysis. The interdisciplinary review was extended to include investigation of related organisational change, learning, school improvement and effectiveness literatures.

The starting hypothesis is that the seven action-oriented dimensions of the model together add up to a sustainable LO; that is, successfully realising all seven dimensions is greater than the sum of the parts. But, it is not clear how the individual dimensions relate to each other, and whether some are more important than others. Elements within dimensions are also likely to vary across country contexts. Over the next few years the authors will explore and amend the model, together with practitioners, policy makers and researchers from around the globe.

Despite differences in interpretation, common features emerge. First, there is general agreement that the SLO is a necessity for dealing with the rapidly changing external environment by any school organisation, regardless of context. This is exemplified by application of the concept in many countries including, for example, Australia, Canada, England and Wales, Iran, Israel, Korea, Malaysia, South-Africa and the USA. Second, the SLO is defined as “organic” and closely connected to its external environment. Third, the SLO literature strongly emphasises the importance of individual, group and organisational learning with inquiry, problem solving and experimentation as key drivers of change and innovation. Last, the literature highlights the importance of beliefs, values and norms of employees for continuous and collaborative learning, and processes, strategies and structures to create the conditions for such learning, experimentation and innovation to flourish. The review led to the design of a new action-oriented model. In its current form, the model is intended to offer a stimulus and provide practical guidance on how schools might support and use learning at all levels to improve and transform themselves into a LO and ultimately enhance outcomes. The language is deliberately action-oriented, and elements highlight both what a school aspires to and the processes it goes through in its journey of developing itself as a LO.

While the concept of a school LO is not new, at a time of constant and complex change, this multi-disciplinary international literature review has given it a new lease of life: drawing on previous studies, but connecting these to a wider relevant knowledge base and the current context. It offers a way forward while arguing that deeper understanding is needed on how schools can develop as LOs. It is now informing the OECD’s work on SLOs with policy makers and practitioners in different countries and the findings are being used to help assess impact at a range of levels.

The purpose of this paper is to report findings of audit quality differences amongst audit firms in a developing country. Specifically, the authors examine the assumption of marked audit quality differences amongst large audit firms (Big 4s) and the small and medium practices (SMPs).

First, the authors develop scales for assessing perceived audit quality in the financial services sector based on qualitative data obtained from 106 audit practitioners, 31 credit analysts and 13 board members. The authors use NVivo© to analyse the 13 transcribed interviews and follow “cross-case analysis” to visualize dimensions and scales of audit quality. Then the authors use measurement scales developed and obtain quantitative data from 183 board members and top executives in the financial services sector and test for perceived audit quality differences amongst audit firms using a Mann-Whitney U test.

The findings suggest that audit quality is a multi-dimensional construct comprising of levels of discretionary accruals; compliance of audited accounts to accounting standards, law and regulations; and audit fees. Based on these measures, the authors find that Big 4 audit firms ensure more compliance with accounting standards, law and other regulatory requirements than SMPs. However, taking all the three audit quality dimensions together reveals no significant differences in audit quality levels between Big 4 and SMPs.

In terms of auditor selection and retention, it is important that audit firms are assessed based on their ability to constrain discretionary accruals, to produce audited accounts that comply with requirements of accounting standards, the law and regulations; and to examine the fees they charge in relation to quality of service, than on their size. Also, as the results of this study suggest that Big 4 audit firms might be needed for compliance with accounting standards, law and other regulatory requirements, their audit ties in with the most basic level of auditing requiring probity and legality which, in practice, requires a low level of judgement to be exercised by those performing the audit. It might be useful for Big 4 and other audit firms to embark also on higher level of auditing requiring higher level of judgement. Future research may wish to examine auditing firms’ proclivity to higher level judgment audit.

Previous research reveals no consistent way of measuring audit quality and has been inconclusive on the subject of audit quality differential amongst audit firms. The authors create audit quality scales which can be used in assessing perceived audit quality in a developing country context and provide initial evidence of no significant differences between large audit firms and the SMPs regarding audit quality in Uganda.

The past few months have seen the publication, by both the Conservative and Labour Parties, of statements of industrial strategy (HMSO 1994, The Labour Party 1994). It is interesting to note that, although TECs and LECs are referred to in both of the main parties' strategies, the Business Link initiative is only referred to in ‘Competitiveness: helping businesses to win’ (HMSO 1994). This White Paper refers intermittently to the original and newly extended role of the DTI sponsored Business Links. The Labour Party strategy makes no reference whatsoever, although they are preparing a further policy statement on small firms which may clarify the position.

This study provides insights into the meanings given to audit quality (AQ) by audit partners responsible for delivering audit services. It explores the influence of contextual factors in the auditing setting on constructing such meanings and its representations.

Drawing on a symbolic-interactionist framework, this study takes an interpretive approach, employing semi-structured interviews with audit partners from the United Kingdom (UK).

Three primary meanings of AQ are identified. First, in contradiction to that offered by “mainstream” AQ research, audit partners in this study predominantly regarded the meaning of AQ as an economic concept in the context of the “business” of auditing, delivering the service quality (e.g. value-added auditing and value-for-money) that is expected by their audit clients. Second, the audit partners also espouse the meaning of AQ to be “fit for purpose” audit documentation and adherence to quality control that meets the standards of compliance demanded by independent audit inspections. Third, and similar to the classic convention of AQ, audit partners consider “inputs” to AQ, attributes related to individual auditors (e.g. qualifications, experience and training) as one of the key AQ meanings. A range of stimuli underlies AQ meaning construction, including the audit firm's commercial interests, legitimacy, image management and social identity resulting from audit partners' interactions with audit clients, regulators, and their own self-reflexivity. Interestingly, this study identifies a considerable potential conflict between the meanings assigned to AQ, which suggests that auditors are struggling to strike a balance between the competing demands of those meanings.

This exploratory study addresses only the audit partners' perceptions concerning the meaning of AQ. Findings of this study are relevant to auditors and other parties, such as regulators, in addressing competing dimensions of AQ and potential choices involving conduct and content in any individual audit engagement.

The study complements existing research into AQ by exposing the rationales and potential behaviours that underlie commitments to quality by those involved in commissioning audit engagements. It also adds detailed evidence of how contextual factors in the auditing environment interact with auditors' notions of AQ.