Accounting, Auditing & Accountability Journal: Volume 33 Issue 2

Accounting as a tool of state ideology to control captive workers from a House of Correction

Adriana Rodrigues Silva, Lúcia Lima Rodrigues, Alan Sangster

The purpose of this paper is to interpret the use of accounting information relating to the House of Correction, a public safety institution established in Rio de Janeiro for the…

Professionalizing the assurance of sustainability reports: the auditors’ perspective

Olivier Boiral, Iñaki Heras-Saizarbitoria, Marie-Christine Brotherton

The purpose of this paper is to examine the professionalism and professionalization of sustainability assurance providers based on the experiences and perceptions of auditors…

Competence trust, goodwill trust and negotiation power in auditor-client relationships

Daniela Maresch, Ewald Aschauer, Matthias Fink

The purpose of this paper is to investigate how competence trust (i.e. trust regarding the ability of the counterpart) and goodwill trust (i.e. trust regarding the benevolence and…

The boundary of sustainability reporting: evidence from the FTSE100

Samantha Miles, Kate Ringham

The purpose of this paper is to use a multi-disciplinary theoretical understanding of boundary setting to develop a quadripartite model in which sustainability reporting…

Accounting for Napoleonic imperialism in Tuscany and the Kingdom of Naples

Tiziana Di Cimbrini, Warwick Funnell, Michele Bigoni, Stefania Migliori, Augusta Consorti

The purpose of this paper is to examine the role of accounting in the enactment of the Napoleonic imperial project in Tuscany and the Kingdom of Naples in the early nineteenth…

How sustainability assurance engagement scopes are determined, and its impact on capture and credibility enhancement

Muhammad Bilal Farooq, Charl de Villiers

The purpose of this paper is to examine how sustainability assurance providers’ (SAPs) promotion of sustainability assurance influences the scope of engagements, its implications…

From monologic to dialogic: Accountability of nonprofit organisations on beneficiaries’ terms

Kylie L. Kingston, Craig Furneaux, Laura de Zwaan, Lyn Alderman

Informed by the critical perspective of dialogic accounting theory, the purpose of this paper is to explore the use of evaluation as a means of enhancing accountability to…

Extracting transparency: the process of regulating disclosures for the resources industry

Corinne Cortese, Jane Andrew

Multinational resource companies (MRCs) are under pressure to become responsible corporate citizens. In particular, stakeholders are demanding more information about the deals…

Literature and InsightsEditorial

Steve Evans

Three workplace poems

Geoffrey Aitken