Purpose – The purpose of this paper is to argue that it is time for change in the way the paper teach, theories and practice accounting. Traditional accounting practice constructs the identity of the accountable entity as purely self-interested. Yet, there is evidence that firms do engage in...

Purpose This paper aims to review potential areas for interdisciplinary research in auditing. Approach The paper reflects on the relevance of the findings from auditing research, and discusses an example from medical research. The medical example highlights how unexpected results can lead to...

Purpose – The aim of this paper is to report on the development and implementation of two student-centred teaching approaches, not usually thought to be appropriate for large group situations. These projects involved adapting teaching methods to facilitate a move away from the conventional...

Purpose The paper aims to categorise the nature of the research undertaken in respect of gender and accounting to identify where research is undertaken and where there remains lacunae in the field. It seeks to offer prescriptions for more research in the field and for the consideration of a...

Purpose This paper aims to analyse “how”, “why” and “where” authors use citations of Robert Yin’s classic text, Case Study Research: Design and Methods, to determine the application of methodological transparency in published case study research. Design/methodology/approach The...

Purpose – The purpose of this paper is to argue that it is time for change in the way the paper teach, theories and practice accounting. Traditional accounting practice constructs the identity of the accountable entity as purely self-interested. Yet, there is evidence that firms do engage in...

Purpose – The purpose of this paper is to examine issues at the frontiers of auditing research. After the global financial crisis and the earlier round of reforms, there are many opportunities for research, some driven by current proposals for reforms and some by fundamental research issues....

Purpose – This paper aims to provide evidence to suggest that private social and environmental reporting (i.e. one-on-one meetings between institutional investors and investees on social and environmental issues) is beginning to merge with private financial reporting and that, as a result,...

Purpose By looking at both theoretical and empirical findings, this study aims to investigate whether gender diversity results in improved corporate governance and financial performance for companies. Design/methodology/approach An analysis of the board composition of the Johannesburg Securities...

Purpose The purpose of this study is to propose a framework for the evaluation of the perceived value internal audit functions add to their organisations. The framework is based on service quality measurement principles, specifically SERVPERF, which is applied to internal auditing....