“Golden age” accounting theorists Robert Sterling, George Staubus, Yuji Ijiri and Arthur Thomas joined together to create an elite organisation, the Accounting Researchers International Association (ARIA) in 1974, with its chief instigator Robert “Bob” Sterling serving as its first...

Numerous studies have examined the institutional setting of accounting as a professional occupation. However, institutional deeds and outcomes derive from the behaviour of individual actors, particularly those key players who drive the creation, policy development and outlook of practitioner...

Purpose – The purpose of the paper is to present an analysis of the disciplinary action taken against members of the founding bodies of the Institute of Chartered Accountants in England and Wales (ICAEW). This exercise illuminates an aspect of accounting's past which has tended to be...

Explores the issues which concerned auditing practitioners more than 100 years ago and reexamines them in the present day context. These issues include: the role and scope of the audit, audit independence, the auditor’s report, competition between auditors, litigation against auditors, and...

Cover -- Endorsements -- Half Title -- Series Page -- Title Page -- Copyright Page -- Table of Contents -- List of illustrations -- List of contributors -- Acknowledgements -- Introduction: synthesis and engagement -- PART I: The discipline -- 1. Structures, territories and tribes -- 2....