Accounting, Auditing & Accountability Journal: Volume 14 Issue 1

The relation between decentralised structure, budgetary participation and organisational commitment: The moderating role of managers’ value orientation towards innovation

Nava Subramaniam, Lokman Mia

Reports the results of a study which investigated the moderating role of managers’ value orientation towards innovation (VOI) on the relationships between managers’ organisational…

The effect of corporate diversification and business unit strategy on the presence of slack in business unit budgets

Wim A. Van der Stede

This study examines how two important situational factors (corporate diversification and business unit strategy) and two elements of a firm’s administrative system…

We’re off to see the wizard : An evaluation of directors’ and auditors’ experiences with the Financial Reporting Review Panel

Tony Hines, Karen McBride, Stella Fearnley, Richard Brandt

The Financial Reporting Review Panel (FRRP) was an innovation in the UK as it was responsible for the previously little considered issue of ensuring compliance with financial…

Controlling the standard‐setting agenda: the role of FRS 3

Pauline Weetman

The consensus‐based approach to setting accounting standards, which incorporates a formal consultation process, leads to questions about the lobbying process with regard to the…

Audit automation as control within audit firms

Stuart Manson, Sean McCartney, Michael Sherer

This paper explores the nature of audit automation as control within audit firms. The themes of the paper are control over the work process and audit staff, deskilling and…