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Mandatory audit firm rotation in Spain: a policy that was never applied

Carrera, Nieves; Gómez‐Aguilar, Nieves; Humphrey, … - In: Accounting, Auditing & Accountability Journal 20 (2007) 5, pp. 671-701

Purpose – In recent international debates on auditing regulation, Spain has assumed a real prominence as a claimed … rotation, Spanish political parties and regulators were debating whether to “re‐introduce” such a regulation. Originality …

Persistent link: https://www.econbiz.de/10014641117

Doing the truth: religion – deconstruction – justice, and accounting

McKernan, John Francis; Kosmala, Katarzyna - In: Accounting, Auditing & Accountability Journal 20 (2007) 5, pp. 729-764

aporetic tension between an infinite demand for fairness in accounting and accounting regulation. Practical implications – The … negotiation of an unstable and difficult mediation between the poles of regulation and fairness, the calculable and the …

Persistent link: https://www.econbiz.de/10014641119

Audit committee effectiveness: informal processes and behavioural effects

Turley, Stuart; Zaman, Mahbub - In: Accounting, Auditing & Accountability Journal 20 (2007) 5, pp. 765-788

Purpose – This paper seeks to investigate the conditions and processes affecting the operation and potential effectiveness of audit committees (ACs), with particular focus on the interaction between the AC, individuals from financial reporting and internal audit functions and the external...

Persistent link: https://www.econbiz.de/10014641120

Auditing research: a review across the disciplinary divide

Humphrey, Christopher - In: Accounting, Auditing & Accountability Journal 21 (2008) 2, pp. 170-203

Purpose – The purpose of this paper is to review the contribution made by auditing research over the last three decades to understandings of audit practice and to consider the implications for the future development of the discipline. Design/methodology/approach – The approach takes the form...

Persistent link: https://www.econbiz.de/10014641137

The individualization of corporate governance

Dewing, Ian P.; Russell, Peter O. - In: Accounting, Auditing & Accountability Journal 21 (2008) 7, pp. 978-1000

the rise to significance of internal control and risk management in corporate governance and regulation, and links this to … from the firm to the individual that may be achieved by regulation. …

Persistent link: https://www.econbiz.de/10014641173

Beyond the boardroom: governmental perspectives on corporate governance

Stein, Mitchell J. - In: Accounting, Auditing & Accountability Journal 21 (2008) 7, pp. 1001-1025

Purpose – This paper aims to examine corporate governance and consequences of the Sarbanes‐Oxley Act (SOX) in the US from a socio‐political perspective. Design/methodology/approach – The author employs neo‐liberalism and its related mentality of governmentality to develop an analysis...

Persistent link: https://www.econbiz.de/10014641174

Legitimacy and parliamentary oversight in Australia

Jacobs, Kerry; Jones, Kate - In: Accounting, Auditing & Accountability Journal 22 (2009) 1, pp. 13-34

Purpose – The purpose of this paper is to address the question of whether two early Australian public accounts committees were established for the purpose of legitimating governments of the time. Design/methodology/approach – The paper addressed these issues through a study of the...

Persistent link: https://www.econbiz.de/10014641183

Strategies for dealing with standard‐setting resistance

Jeppesen, Kim K. - In: Accounting, Auditing & Accountability Journal 23 (2010) 2, pp. 175-200

Purpose – The purpose of this paper is to contribute to an understanding of how auditing standard setting is adapted to changing patterns of resistance at various stages of its development. Design/methodology/approach – The research is conducted as a longitudinal single case study of the...

Persistent link: https://www.econbiz.de/10014641248

Analysing societal regulatory control systems with specific reference to higher education in England

Broadbent, Jane; Gallop, Carolyn; Laughlin, Richard - In: Accounting, Auditing & Accountability Journal 23 (2010) 4, pp. 506-531

”. It seeks to provide a conceptual language of “relational” and “transactional” approaches to regulation both generally and … in relation to higher education (HE). The paper aims to illustrate that different types of regulation are related to the …, (in England, the Higher Education Funding Council of England (HEFCE)) and the Research Councils (RC). Regulation of …

Persistent link: https://www.econbiz.de/10014641262

The “equator principles”: a success for voluntary codes?

Macve, Richard; Chen, Xiaoli - In: Accounting, Auditing & Accountability Journal 23 (2010) 7, pp. 890-919

companies' sustainability initiatives and mandatory, legal regulation. However, concerns continue to be expressed that the …

Persistent link: https://www.econbiz.de/10014641283