Accounting, Auditing & Accountability Journal: Volume 25 Issue 8

Hedge funds and unconscious fantasy

Arman Eshraghi, Richard Taffler

This paper aims to help explain the rapid growth in aggregate hedge fund assets under management until June 2008 followed by their subsequent dramatic collapse in terms of the…

Accounting as an instrument of neoliberalisation?: Exploring the adoption of fair value accounting in China

Ying Zhang, Jane Andrew, Kathy Rudkin

This paper aims to explore the implementation of fair value accounting (FVA) in China as part of a global process of neoliberalisation and financialisation of political and…

Financial capitalism, incorporation and the emergence of financial reporting information

S. McCartney, A.J. Arnold

Changes in financial reporting information were an important part of the British transition from feudalism to capitalism, with statements showing cash surpluses or deficits being…

The diffusion of risks in public private partnership contracts

Istemi Demirag, Iqbal Khadaroo, Pamela Stapleton, Caral Stevenson

The UK government argues that the benefits of public private partnership (PPP) in delivering public infrastructure stem from transferring risks to the private sector within a…

The role of the audit committee in resolving auditor‐client disagreements: a Malaysian study

Zalailah Salleh, Jenny Stewart

This paper aims to report the findings of semi‐structured interviews with management, external auditors and audit committee members in Malaysia concerning the role of the audit…

Sole of an era

Roger Colbeck

The purpose of this paper is to convey the importance of improvements to Excellence in Research for Australia (ERA).

Abstract structure

Matthew Haigh

Reflects on the process of summarising research.

Fifteen minutes of fame: the conference paper presentation

Lee Parker

A satirical reflection on the perils of conference paper presentations.

Supply and demand: music, memoir and education

Steve Evans

Obituary

Linda English, Janet Lee