Purpose –The aim of this paper is to extend the prior auditing literature by examining audit engagement challenges arising during government tax compliance audits. The prior auditing literature has examined how audit engagement challenges have been resolved through auditor/auditee...

Purpose –The purpose of this Special Issue of Qualitative Research in Accounting & Management is to focus on qualitative research in accounting from a North American perspective. The goal is to highlight the possibility of greater contributions to qualitative research in accounting from...

In this paper, we use the investment fraud of Bernard Madoff to inquire into the possibilities and limits of an “intelligent accountability” in the context of financial decision making. Drawing primarily upon data related to U.S. Individual investors (interviews and letters), we investigate...

Identifying the optimal switching point between different invasive alien species (IAS) management policies is a very complex task and policy makers are in need of modelling tools to assist them. In this paper we develop an optimal control bioeconomic model to estimate the type of optimal policy...

This Research Note examines the relationship between specific questions in the Keirsey Temperament Sorter personality preferences test and performance in an entry level accounting course. It develops a structural equation model linking specific questions in the Keirsey Temperament Sorter...

Management of change and uncertainty requires that increasingly sophisticated and highly differentiated specialised knowledge be brought to bear on organisational problems and that their specialised viewpoints be integrated into effective solutions to these problems. Integrative learning...

Purpose – The aim of this paper is to extend the prior auditing literature by examining audit engagement challenges arising during government tax compliance audits. The prior auditing literature has examined how audit engagement challenges have been resolved through auditor/auditee...

Purpose – This paper aims to better understand why neoliberal governance is so resilient to the crises that frequently affect all or part of the economy. Design/methodology/approach – The argument of this paper relies on a macroanalysis of discourses surrounding the Global Financial Crisis....