Purpose – This paper aims to develop understanding of how the pursuit of practice change in auditing, especially in relation to audit methodologies, is conveyed, presented, reflected in and enabled (or hindered) through discursive, textual constructions by audit firms....

Purpose – The purpose of this paper is to reflect on the motivation for this special issue and its contributions. Design/methodology/approach – This paper is a conceptual editorial piece which discusses current methodological tendencies in qualitative accounting research. Findings – The...

Conventional texts on research methods research have a tendency to provide acontextual prescriptive accounts of how research should be carried out. The authors of this paper have recently compiled an edited collection of accounts of how qualitative research was carried out in a variety of social...

Through a select number of essays from leading accounting scholars, this special debating forum reflects on how the international academic accounting profession has responded in the aftermath of Enron and other recent corporate scandals. The presented combination of personal experiences and...

In seeking to encourage a broader, European dimension to research on auditing and audit expectations, this paper examines the recent history of auditing and its regulation in Spain within the context of international developments in the accounting profession. The more expansive role being...

In 1998, the UK Treasury and National Audit Office recommended the publication of whole of government accounts (WGA) and set out timelines for a full set of audited accounts to be made available for 2005--06. So far nothing has been published. This article considers the promises, practical...