Purpose – The purpose of the paper is to illustrate the complexity surrounding the meaning of the terms “economic reality” and “neutral representation” as these terms are applied to the resolution of financial accounting issues. Design/methodology/approach – The paper examines the...

Purpose – This purpose of this paper is to investigate the introduction of French theory into English language accounting research and to assess the impact of the work of French social theorists on the accounting research domain. Design/methodology/approach – The paper presents a citation...

In this paper, we use the investment fraud of Bernard Madoff to inquire into the production of trust in the context of financial markets. Drawing upon empirical data related to U.S. individual investors (interviews and letters) as well as documentary material, we investigate the mechanisms...

Tandis qu'il est maintenant évident qu'une profession comptable globale évoluait en réponse à la croissance du capitalisme global, une étude historique de l'évolution de la profession comptable suggèrerait que l'évolution de la profession n'était pas lisse ou constante, et que...

Since September 11, 2001; and during the ensuing economic slowdown, U.S airline companies have experienced significant financial difficulties, including bankruptcies and near bankruptcies on the part of several major carriers. In an economic setting where U.S. airlines are struggling to achieve or...

This paper seeks to better understand interdisciplinary movements in the making. Our investigation focuses on the processes through which a network of support surrounding Michel Foucault's ideas originally developed in the sociological and organizational stream of accounting research. Drawing on...

In this paper we discuss regulation of the statutory auditor in the United Kingdom, France and Germany. Previous research has addressed regulation of statutory auditors with respect to regulatory harmonization and the reduction of barriers to intra-European trade in professional services. While...

It is a well-established principle of financial accounting that the economic substance of transactions rather than their legal form should be reflected in published accounts. Recent revelations about fraudulent and misleading accounting practices at Enron Corp. and other major US companies have...