One of the prime purposes of accounting is to communicate and yet, to date, this fundamental aspect of the discipline has received relatively little attention. The Routledge Companion to Accounting Communication represents the first collection of contributions to focus on the power of...

This paper highlights the capacity for Institutional Theory [IT] to render in-depth understanding of change processes associated with the adoption and implementation of international accounting standards by countries and organizations. Although the fact of requiring the adoption of IFRS could be...

This paper analyzes the accounting reasoning of two expert accounting witnesses at the 2006 trial of Enron executives who testified that the financial reporting of Enron conformed fully with US generally accepted accounting principles [GAAP]. We analyze the experts' evidence using argumentation...

This paper draws upon agency theory, political cost theory, signalling theory, and legitimacy theory to construct an index of the voluntary disclosure of intangibles by companies listed on the Euronext market in Lisbon. We analyse the Management Report and Chairman's Letter of all 56 listed...

CEO-Speak explores the metaphors and persuasive strategies used by leaders at Enron, Microsoft, AOL-TimeWarner, General Electric, IBM, Nortel, Canadian National Railways, Andersen, Disney, and Alcan-Pechiney-Alusuisse. Amernic and Craig show that CEOs are frequently presented as heroes engaged...

This paper proposes a taxonomy to assist in more clearly locating research on aspects of the association between corporate reputation and corporate accountability reporting. We illustrate how our proposed taxonomy can be applied by using it to frame our exploration of the relationship between...