The paper analyses the concept of ‘user needs’, which has been widely adopted by official bodies as the basis of a conceptual framework for financial reporting, including the ASB in the UK, following the lead of the FASB in the US. The user needs approach is essentially deductive: if users...

This paper explores the nature of audit automation as control within audit firms. The themes of the paper are control over the work process and audit staff, deskilling and resistance, and competition, which are analysed using the theoretical framework provided by Coombs et al., who applied...

Purpose The purpose of this paper is to investigate the claim that Western accounting reforms, in particular the adoption of International Public Sector Accounting Standards (IPSASs) would enhance transparency and accountability and reduce corruption in patronage-based developing countries such...