Purpose – The purpose of this paper is to provide insights into recent financial analysis practice in the Chinese context. The paper aims to examine the approaches pursued and information used by Chinese financial analysts in investment appraisal of ordinary shares. The research seeks to...

Purpose – The purpose of this paper is to provide insights into recent financial analysis practice in the Chinese context. The paper aims to examine the approaches pursued and information used by Chinese financial analysts in investment appraisal of ordinary shares. The research seeks to...

Purpose – This paper seeks to examine how auditors sought to establish their trustworthiness as trust providers on the internet; a vision which has remained largely unrealized. The investigation focuses on the WebTrust assurance project, launched by the North American accounting institutes to...

Purpose – The purpose of this paper is to assess the extent to which pension accounting represents an enabling or emancipatory accounting. Design/methodology/approach – Many countries are facing a so‐called “pensions crisis” which is reflected in and arguably, to some extent at least,...

Purpose – The purpose of this paper is to extend the debate about the emancipatory potential of the internet by commenting on the papers in this issue by Gallhofer et al. and by Paisey and Paisey. Design/methodology/approach – The paper locates the internet within the politics of...

Purpose – Seeks to extend debates about the emancipatory potential of the internet by commenting on Sikka's reflections (in this issue) on the papers also in this issue by Gallhofer et al. and by Paisey and Paisey. Design/methodology/approach – Discusses the location of the internet within...

This book celebrates the life and work of Tony Lowe, a pioneer of critical accounting. The essays locate accounting and business practices in wider social, economic and political contexts to show that Tonys ideas had far reaching applications for regulation, corporation governance, accounting,...