Accounting, Auditing & Accountability Journal: Volume 30 Issue 8

The Accounting, Auditing & Accountability Journal Community in its 30th year

Garry D. Carnegie, Christopher J. Napier

The purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international…

Strategic responses to institutional pressures for sustainability: The role of management control systems

Chaminda Wijethilake, Rahat Munir, Ranjith Appuhami

The purpose of this paper is to examine the role of management control systems (MCS) in strategically responding to institutional pressures for sustainability (IPS). Drawing on…

United Nations Decade on Biodiversity: A study of the reporting practices of the Australian mining industry

Ralph Adler, Mansi Mansi, Rakesh Pandey, Carolyn Stringer

The purpose of this paper is to explore the biodiversity reporting practices and trends of the top 50 Australian mining companies before and after the United Nations (UN) declared…

Corporate anti-corruption disclosure: An examination of the impact of media exposure and country-level press freedom

Renata Blanc, Muhammad Azizul Islam, Dennis M. Patten, Manuel Castelo Branco

The purpose of this paper is to investigate whether differences in media exposure regarding corporate corruption appear to influence companies’ anti-corruption disclosures. The…

Construal of self and Chinese accountants’ aggressive financial reporting judgments

Peipei Pan, Chris Patel

The purpose of this paper is to respond to calls in the literature to examine personality variables which may provide sharper insights into accountants’ judgments in applying…

“[T]here are known knowns … things we know that we know”: Some reflections on the nature and practice of interpretive accounting research

Ivo de Loo, Alan Lowe

The starting point for this paper is that the researcher is intimately bound up in all aspects of the research process. This idea of what is a critical aspect of much interpretive…

Role expectations and agency in the audit tendering process

Yvette Taminiau, Stefan Heusinkveld

Tenders are generally considered important in auditing research and practice, and are associated with significant difficulties for the auditing profession, as well as for…

Accounting for “moral betterment”: Pastoral power and indentured Aboriginal apprenticeship programs in New South Wales

Susan Greer, Patty McNicholas

The purpose of this paper is to analyse the roles of accounting within state-based agencies which interpreted the ideal of protection for the Aboriginal population as principally…

Differentiating control, monitoring and oversight: Influence of power relations on boards of directors – insights from investment fund boards

Margaret M. Cullen, Niamh M. Brennan

Boards of directors are assumed to exercise three key accountability roles – control, monitoring and oversight roles. By researching one board type – investment fund boards – and…

The presentation of the self and professional identity: countering the accountant’s stereotype

Lee D. Parker, Samantha Warren

The purpose of this paper is to explore the intersection of professional values and career roles in accountants’ presentations of their professional identity, in the face of…

Literature and insights Editorial

Steve Evans

Professional skepticism and auditing

Ifeoluwa Tobi Popoola, Kazeem O. Akinyele