This paper provides a commentary on Mark Christensen's (2005) analysis of the role of private sector management consultants in the pursuit of accruals based accounting reforms in the state of New South Wales. The commentary gives particular consideration to the role and responsibilities of...

This paper examines the images of audit firms in Spain. Spain offers a valuable research context in that it is a relatively new audit market and one where the top company audits are not totally dominated by the large multinational audit firms, allowing for a comparison of the images of such...

This paper critically reviews the evolution of financial reporting in the banking sector with specific reference to the reporting of market risk and the growing use of the measure known as Value at Risk (VaR). The paper investigates the process by which VaR became 'institutionalised'. The...