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Lillie, Nathan; Martínez Lucio, Miguel - In: Critical perspectives on international business 8 (2012) 1, pp. 74-92

power of transnational corporations fails to create consistent regimes of regulation and social progress. These in turn …

Persistent link: https://www.econbiz.de/10014701780

Regulation and the international competitiveness of US-based companies

Globerman, Steven - In: Competitiveness Review 24 (2014) 5, pp. 378-392

Purpose – The purpose of this paper is to provide and assess evidence bearing on whether government regulation in the … government regulation become more onerous in the USA relative to other OECD countries? and has the USA economy become less … environment, it provides a literature review of the empirical relationship between government regulation and private sector …

Persistent link: https://www.econbiz.de/10014702704

Business perceptions of regulative institutions in Central and Eastern Europe

Kshetri, Nir - In: Baltic Journal of Management 5 (2010) 3, pp. 356-377

Purpose – The purpose of this paper is to investigate, theoretically and empirically, how entrepreneurial firms' perceptions of formal institutions differ across Central and Eastern European (CEE) economies. Design/methodology/approach – The paper uses data from the World Bank Group's World...

Persistent link: https://www.econbiz.de/10014685558

Management of crisis

Okike, Elewechi - In: Accounting, Auditing & Accountability Journal 17 (2004) 5, pp. 705-730

The recent collapse of Enron and revelations of unethical behaviour by members of the board of large corporations in the USA have reopened the debate about the credibility of the auditing profession and their usefulness in establishing confidence in the capital markets. In the case of Nigeria,...

Persistent link: https://www.econbiz.de/10014640996

Accounting for the public interest: a Japanese perspective

Sawabe, Norio - In: Accounting, Auditing & Accountability Journal 18 (2005) 5, pp. 631-647

Purpose – To expand one's understanding about how accounting helps to shape, mediate and constitute the public interest, the private interest, and their relationships. Design/methodology/approach – An interpretive approach is utilized to analyze the documents that have both informed and...

Persistent link: https://www.econbiz.de/10014641038

Accounting and navigating legitimacy in Tanzanian NGOs

Goddard, Andrew; Juma Assad, Mussa - In: Accounting, Auditing & Accountability Journal 19 (2006) 3, pp. 377-404

Purpose – The purpose of this paper is to investigate the phenomenon of accounting in non‐governmental organisations (NGOs). It seeks to understand accounting processes and reporting practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important...

Persistent link: https://www.econbiz.de/10014641067

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