Case studies of the change from cash to accrual accounting for tobacco licence fees (TLF) by the three members of the Australian tobacco manufacturing oligopoly illustrate the endogeneity of accounting method choice and provide evidence of a quot;product marketquot; effect on that choice. Prior...

Adapting Callon's three-phased model of translation, this paper investigates the formation and development of an outsourcing alliance. It also maps the changing connections between trust and accounting. Instead of theorising trust as a noun, the paper defines trust as situated practice: an...

Globally, companies increasingly publish separate general purpose, non-financial (sustainability) reports. Some of these are independently assured and assurers may or may not be from the auditing profession. We seek to understand this emerging voluntary assurance market. Using a sample of 2,113...