Outlines previous research into the factors influencing managers’ choice of accounting procedures and auditors’ acceptance of them, including regulatory action by the US Securities and Exchange Commission (SEC). Studies data from 1980‐1996 SEC enforcement actions against big five...

The current study explores the ambiguity of accounting technique in the context of a historical study of the Canadian Indian Department under the direction of Deputy Superintendent D.C. Scott at the beginning of the 20th century. Starting from the work of Bauman and his commentators, we argue...

Purpose – This paper aims to introduce the AAAJ special issue on “Accounting as codified discourse”, explicate the idea of codification and locate the notion of a “codified discourse” within the broader tradition of discourse studies in management. Design/methodology/approach – The...

Librarians have always been faced with the need to demonstrate the value of the services and products for which they budget. The budget is a powerful management and public relations tool and essential for explaining goals and objectives. This article compares the features, advantages and...

The authors look at the way in which Enron used hedging techniques before the corporate collapse of the organization triggered a crisis of confidence in US business practices and standards. They provide an analysis of how the system was structured and show how the transactions worked before...

By 2005 the group financial statements of companies listed on a stock exchange in an EU member state must be prepared in accordance with International Accounting Standards (IASs). The adoption of IASs should, inter alia : facilitate the movement of capital; remove barriers to cross‐border...

Purpose – Accounting research has emphasized target and bidder managers' incentives to manipulate earnings during corporate control contests. However, prior studies examining earnings management by takeover targets have obtained mixed results. Moreover, the existing evidence is mainly based on...

Purpose – To provide a framework of accounting policy choice associated with the timing of adoption of the UK Statement of Standard Accounting Practice (SSAP) No. 20, “Foreign Currency Translation”. The conceptual framework describes the accounting policy choices that firms face in a...

Purpose – This paper aims to investigate the factors that influence the accounting policy decisions of firms operating in Greece. Emphasis is given to management's perceptions regarding the impact that accounting figures have upon the decision‐making and opinions of firms' stakeholders....