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Article
Publication date: 14 October 2019

Paul Andon and Clinton Free

The purpose of this paper is to examine prominent issues and knowledge contributions from research exploring the nexus between accounting and the business of sport…

Abstract

Purpose

The purpose of this paper is to examine prominent issues and knowledge contributions from research exploring the nexus between accounting and the business of sport, overview the other papers presented in this AAAJ Special Issue and draw from this work to scope out future impactful research opportunities in this area.

Design/methodology/approach

A review and examination of the prior literature and the other papers published in this AAAJ Special Issue.

Findings

The paper identifies and summarises three key research themes in the extant literature: financial regulation and assurance; commercialisation and professionalism; and accountability and control. Then it draws from work within these research themes to set out four broad areas for future impactful research.

Research limitations/implications

The value of this paper rests with collating and synthesising several important research issues on the nexus between accounting (broadly defined) and the business of sport, and in prompting future extensions of this work through setting out areas for further innovative accounting research on sport.

Practical implications

The research examined in this paper and the future research avenues proposed are highly relevant to administrators and regulators in sport. They also offer important insights into matters of accounting, accountability, valuation and control more generally.

Originality/value

This paper adds to vibrant existing streams of research in the area by bringing together authors from different areas of accounting research for this AAAJ Special Issue. In scoping out an agenda for impactful research at the intersection of accounting and sport, this paper also draws attention to underexplored issues pertaining to the rise of integrity and accountability concerns in sport, strategic choices in financial regulation, valuation issues and practices and the rise of technology in sport.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 7
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 30 March 2021

Paul Andon and Conor Clune

This study examines the governance structures, practices and related public disclosures of the world's largest professional accounting bodies (PABs). Key aims are to…

Abstract

Purpose

This study examines the governance structures, practices and related public disclosures of the world's largest professional accounting bodies (PABs). Key aims are to advance the limited available knowledge and guidance on PAB governance and highlight avenues for further research and debate on how PABs can strengthen their governance arrangements.

Design/methodology/approach

Content analysis of extant governance arrangements for the subject PABs was conducted using a range of secondary data and guided by available international governance frameworks. The authors focused on identifying critical differences across the studied PABs. The governance recommendations and future research themes presented emerged from an analysis of relevant knowledge on governance practices from the academic literature and other sources.

Findings

The paper presents a detailed comparison of PAB governance arrangements across the themes of strategic disclosures, committee arrangements and member engagement. From this analysis, 20 recommendations are presented that seek to fortify the capacity of PABs to uphold their professional and public interest responsibilities.

Originality/value

This is the first paper to systemically examine the governance arrangements of the world's largest PABs. It thus adds to knowledge about the efficacy of extant arrangements in facilitating accountable and transparent self-regulation of PAB responsibilities. Crucial future research opportunities are also highlighted to provoke and guide long-neglected debate on PAB governance.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

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Abstract

Details

Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

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Article
Publication date: 1 January 1999

Paul Andon and Clinton Free

As the new millennium draws near, the business world is experiencing a number of radical changes on a global scale. Globalisation, information technology, increasing…

Abstract

As the new millennium draws near, the business world is experiencing a number of radical changes on a global scale. Globalisation, information technology, increasing competitive pressures and changing international law have set the scene for a vastly changing business environment for the 21st century. The future prosperity of the accounting profession will depend on its ability to manage this change and to be prepared to adapt to capitalise on new opportunities. In particular, the Big‐5, with their immense size and resource pool, are well placed to respond to and take advantage of these changes in the global business environment. The impact of the response of the Big‐5 to the anticipated market parameters of the new millennium raises a number of interesting issues in terms of the impact they have on the various segments of both the accounting profession and the entire business community.

Details

Pacific Accounting Review, vol. 11 no. 1/2
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 19 October 2015

Paul Andon, Clinton Free and Brendan O'Dwyer

The purpose of this paper is to examine attempts at jurisdictional expansion in the audit field. Specifically, the authors critically analyse the professional implications…

Abstract

Purpose

The purpose of this paper is to examine attempts at jurisdictional expansion in the audit field. Specifically, the authors critically analyse the professional implications of “new audit spaces”, that is, novel auditing and assurance services that have emerged at intersections between audit and other fields such as the environment, the public sector, sport and education. The purpose is two-fold. First, to better understand the dynamics of new audit spaces, and second, to highlight the major challenges and adaptations prompted by these dynamics.

Design/methodology/approach

Drawing on Bourdieu’s theory of practice, the authors highlight and problematise four issues central to the construction of new audit spaces: independence; reporting; professional accreditation; and the nature of the audit role.

Findings

The audit profession has experienced mixed success in seeking to annex new audit spaces; in some instances, practices initially located at the margins of auditing have moved towards its centre, while elsewhere projects have been abandoned, colonised by others or remain in flux. In these ventures, the accounting profession is brought into competition with other bodies of expertise and modes of practice. In new audit spaces, core elements of auditing, as conventionally conceived, are transmogrified as they travel.

Originality/value

This analysis calls into question some of the “sacred cows” of auditing and challenges the transferability of the capitals and habitus of the accounting profession in other domains. Future research avenues are suggested.

Details

Accounting, Auditing & Accountability Journal, vol. 28 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 2 January 2014

Paul Andon and Clinton Free

Arguing that the print media act as a claims-making forum for the social construction and contestation of crises, the aim of this paper is to explore how the print media…

Abstract

Purpose

Arguing that the print media act as a claims-making forum for the social construction and contestation of crises, the aim of this paper is to explore how the print media mediated two audits commissioned following a high-profile salary cap breach in the National Rugby League (NRL) in Australia.

Design/methodology/approach

This paper draws upon critical discourse analysis to examine the media coverage of the two audits by the two major Australian media organisations, News Limited and Fairfax Media Limited. The analysis is based on a qualitative study complemented by quantitative techniques that explore critical incidents and representations in the daily press.

Findings

The paper illustrates the way in which News Limited, the owner of the infringing club, mobilised its media platform to promote favourable viewpoints and interpretations and how these were challenged in the Fairfax press. Evidence of both coverage bias and statement bias in the treatment of the two audits is produced.

Originality/value

This paper provides evidence that commercial interests of owner/publishers coloured media coverage of the two audits, which were central pillars of the crisis management strategy of News Limited and the NRL. Implications for the media's contribution to public accountability, accounting outputs and impression management, and the growing commercial diversification and reach of media outlets are considered.

Details

Accounting, Auditing & Accountability Journal, vol. 27 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 6 July 2015

Paul Andon, Clinton Free and Benjamin Scard

– The purpose of this paper is to explore pathways to fraud perpetrated in accounting-related roles, focusing both on situationally driven attitudes and contextual elements.

Abstract

Purpose

The purpose of this paper is to explore pathways to fraud perpetrated in accounting-related roles, focusing both on situationally driven attitudes and contextual elements.

Design/methodology/approach

Drawing on an anomie-based criminological taxonomy developed by Waring et al. (1995) and Weisburd and Waring (2001), which highlights individual attitudes and situational elements and their connection to illegitimate behaviour, the authors perform a qualitative content analysis of available media and court-reported information on a hand-collected database of 192 accountant frauds in Australia during the period 2001-2011.

Findings

The analysis highlights four distinct pathways to accountant fraud – crisis responders, opportunity takers, opportunity seekers and deviance seekers – and the relative distribution of identified cases among these pathways. It also identifies the prevalence of gambling, female offenders, small and medium enterprises as victims, as factors in fraud, as well as the relatively unsophisticated methods in much accountant fraud. In addition, it establishes the importance of situational attitude in moderating inherent character as it relates to fraudulent behaviour and the variable importance of the fraud triangle elements across the pathways to accountant fraud.

Originality/value

This paper provides direct evidence on the nature and pathways to accountant fraud, thus improving understanding of a significant category of occupational fraud. The evidence challenges conventional characterisations of accountant fraud offenders in prior research.

Details

Accounting Research Journal, vol. 28 no. 1
Type: Research Article
ISSN: 1030-9616

Keywords

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Article
Publication date: 15 June 2012

Paul Andon

The purpose of this paper is to review research investigating the implications of public private partnership (PPP) schemes for public investment, focusing on the role and…

Abstract

Purpose

The purpose of this paper is to review research investigating the implications of public private partnership (PPP) schemes for public investment, focusing on the role and effects of accounting as it relates to the assessment, management, control, reporting, accountability and policy direction of these arrangements. Based on this review, it aims to offer reflections on future directions for this research agenda.

Design/methodology/approach

This paper derives five research themes adapted from the PPP research agenda outlined by Broadbent and Laughlin as a framework to guide a literature‐based analysis and critique of the relevant PPP literature published up to December 2010.

Findings

The review highlights the range of interesting contributions that extant accounting‐related research has made to current knowledge about PPP policy and procedure. From this, concentrations of research effort are identified (its largely technical, critical, procurement‐oriented and Anglo‐centric focus), and opportunities for future research are proposed. With regard to the latter, the opportunities proffered have in common a need to question the nature and functioning of PPPs, consider the complexities of PPPs in action, and explore connections between research and practice.

Originality/value

The main contributions this paper makes relate to understanding the “state of the art” of accounting‐related PPP research, the progress this research agenda has made in line with Broadbent and Laughlin's agenda, as well as insights into fruitful directions future research could take.

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Book part
Publication date: 9 October 2020

Abstract

Details

Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

Content available
Article
Publication date: 3 April 2018

Keitha Dunstan and Adrian Gepp

Abstract

Details

Pacific Accounting Review, vol. 30 no. 2
Type: Research Article
ISSN: 0114-0582

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