financial regulation in practice, and how these incentives impact their attitudes towards complexity of financial regulation … regulation are discussed. The role of actual incentives for the persons involved in setting up and enforcing regulation is … detailed. Findings – Incentives for persons that impact drafting and implementation of financial regulation produce a bias …

/implications – Religion and religious organizations occupy a greater importance in society than academic accounting research would indicate … to consider the potential conflict between the “sacred” agenda of the church and the “secular” nature of accounting … from viewing accounting as an unwelcome intrusion into their church's sacred agenda, integrated belief in their church …

into the accounting and accountability literature primarily by Laughlin and Booth. The divide has been used to interpret … the ambiguous roles of accountants and accounting practices within religious organizations. Design … practice. Findings – The paper argues that the activities and contributions of accountants and accounting practices are not by …

If we are concerned to develop an emancipatory accounting, and if we are sensitive towards the tendencies to … interdisciplinary research in accounting. Adopts this position and draws from the critique of art. More specifically, points to insights … for the development of any emancipatory accounting by concentration on debates on the role of art in the emancipatory …

environmental accounting research literature by, firstly, using the philosophies perceived to underlie research studies in order to … philosophies appear to range from critical theory, through the social contract of business and society and organisational … with these motivators included idealistic exhortation, mega‐accounting theory, various forms of Triple Bottom Line reports …

-faire liberalism. The fact that Adam Smith also advocated several measures of economic policies for the regulation of banking, like a …, whether Adam Smith’s advocacy of banking regulation is a contradiction to his otherwise liberal economic policy or not.  …

describe the history of short selling and anti-shorting laws. With respect to short-selling regulation, the main emphasis will …

Purpose – The aim of this paper is to analyze the changing role of business in a globalized society, focusing on … following issues: the development of CSR as a voluntary framework based on self‐regulation instruments through which … pressure of global civil society on corporations. The research focuses on the analysis of new forms of business political …

legitimacy of accounting and auditing change.  …