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Strategies for dealing with standard‐setting resistance

Jeppesen, Kim K. - In: Accounting, Auditing & Accountability Journal 23 (2010) 2, pp. 175-200

Purpose – The purpose of this paper is to contribute to an understanding of how auditing standard setting is adapted to changing patterns of resistance at various stages of its development. Design/methodology/approach – The research is conducted as a longitudinal single case study of the...

Persistent link: https://www.econbiz.de/10014641248

Analysing societal regulatory control systems with specific reference to higher education in England

Broadbent, Jane; Gallop, Carolyn; Laughlin, Richard - In: Accounting, Auditing & Accountability Journal 23 (2010) 4, pp. 506-531

”. It seeks to provide a conceptual language of “relational” and “transactional” approaches to regulation both generally and … in relation to higher education (HE). The paper aims to illustrate that different types of regulation are related to the …, (in England, the Higher Education Funding Council of England (HEFCE)) and the Research Councils (RC). Regulation of …

Persistent link: https://www.econbiz.de/10014641262

The “equator principles”: a success for voluntary codes?

Macve, Richard; Chen, Xiaoli - In: Accounting, Auditing & Accountability Journal 23 (2010) 7, pp. 890-919

companies' sustainability initiatives and mandatory, legal regulation. However, concerns continue to be expressed that the …

Persistent link: https://www.econbiz.de/10014641283

The diffusion of risks in public private partnership contracts

Demirag, Istemi; Khadaroo, Iqbal; Stapleton, Pamela; … - In: Accounting, Auditing & Accountability Journal 25 (2012) 8, pp. 1317-1339

Purpose – The UK government argues that the benefits of public private partnership (PPP) in delivering public infrastructure stem from transferring risks to the private sector within a structure in which financiers put their own capital at risk, and the performance‐based payment mechanism,...

Persistent link: https://www.econbiz.de/10014641396

I am the very model of a special purpose vehicle

Woods, Margaret - In: Accounting, Auditing & Accountability Journal 26 (2013) 2, pp. 346-346

Purpose – This paper aims to provide a critical comment on complex funding systems. Design/methodology/approach – This is a critical comment written in the form of a poem. The poem is in the style of the English light opera composers Gilbert and Sullivan, and is a variation on their song...

Persistent link: https://www.econbiz.de/10014641414