Purpose – The primary research question of this study is to what extent auditors comply with auditing standards once they encounter fraud and whether compliance is associated with particular fraud characteristics (i.e. material versus immaterial fraud, management versus employee fraud,...

Purpose – The purpose of this paper is to broaden discussions about the role of the public sphere in broadening social choices, with particular focus on accountancy magazines and national press in particular. Design/methodology/approach – In replying to the commentary appearing in this...