accounting (CPA) firms on auditors' perceptions of organizational-professional conflict (OPC) and affective organizational …/methodology/approach – The study is based on a survey of 167 professional auditors (seniors and managers) employed by local and international CPA … management was highly correlated with OPC, OC, and three of four ethical climate dimensions, suggesting that Chinese auditors …

international context. Originality/value – Accounting researchers have rarely focused upon the use of offshore financial centres by …

implementing fair value accounting (FVA), as codified in the International Financial Reporting Standards (IFRS), by studying China …'s recent experience. Design/methodology/approach – The paper examines the extent of FVA adoption in China's new accounting … standards (“2007GAAP”), reasons for differences from the International Accounting Standard Board's IFRS, and how 2007GAAP has …

sustainability) accounting and accountability which engages with those organisations claiming to manage and report their … paper provides an analysis and critique of the extent of engagement research in the field of sustainability accounting and … accountability. It draws on the fields of management, management accounting and critical accounting to present a case for further …

accounting standards and codes is likely to become more prevalent in the future. Reservations are expressed as to whether such a …

political ideology prevalent in the pre-financial crisis environment came to influence accounting technology with unexpected …

Purpose – This paper aims to explore the implementation of fair value accounting (FVA) in China as part of a global … claim, this accounting change has failed to transform political and economic power. Instead, it has provided another …

Purpose – Opposition to transnational calls for the adoption of accrual-based accounting in the public sector may stem … owned enterprises (SOEs) operating under accrual-based accounting manage their earnings, whether it is more prevalent vis … examine earnings management in a public sector accrual accounting environment for a sample of European firms, namely Italian …

Purpose – This paper seeks to critique recent research on gender and accounting to explore how feminist methodology can … move on and radicalise the gender agenda in the accounting context. Design/methodology/approach – After examining current … research on gender and accounting, the paper explores the nature of feminist methodology and its relation to epistemology. It …

the position adopted by Union Carbide in accounting for the catastrophe. Design/methodology/approach – The paper reviews …. Originality/value – The paper contributes to discussions about the need for a dialogic approach to accounting. Frequently, in …