The recent collapse of Enron and revelations of unethical behaviour by members of the board of large corporations in the USA have reopened the debate about the credibility of the auditing profession and their usefulness in establishing confidence in the capital markets. In the case of Nigeria,...

Purpose – To expand one's understanding about how accounting helps to shape, mediate and constitute the public interest, the private interest, and their relationships. Design/methodology/approach – An interpretive approach is utilized to analyze the documents that have both informed and...

Purpose – The purpose of this paper is to investigate the phenomenon of accounting in non‐governmental organisations (NGOs). It seeks to understand accounting processes and reporting practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important...

Purpose – This paper seeks to investigate the conditions and processes affecting the operation and potential effectiveness of audit committees (ACs), with particular focus on the interaction between the AC, individuals from financial reporting and internal audit functions and the external...

Purpose – The purpose of this paper is to review the contribution made by auditing research over the last three decades to understandings of audit practice and to consider the implications for the future development of the discipline. Design/methodology/approach – The approach takes the form...

Purpose – This paper aims to examine corporate governance and consequences of the Sarbanes‐Oxley Act (SOX) in the US from a socio‐political perspective. Design/methodology/approach – The author employs neo‐liberalism and its related mentality of governmentality to develop an analysis...

Purpose – The purpose of this paper is to address the question of whether two early Australian public accounts committees were established for the purpose of legitimating governments of the time. Design/methodology/approach – The paper addressed these issues through a study of the...