Accounting, Auditing & Accountability Journal: Volume 4 Issue 4

The Role of Oral History in Accounting

Marilynn Collins, Robert Bloom

The case is made for oral history as a research tool, and apossible role in respect to the accountancy profession is recommendedand discussed: the study of the evolution of…

“Guardians of Knowledge and Public Interest”: A Reply

Roy A. Chandler

The recent article “Guardians of Knowledge and the PublicInterest” was highly critical of the UK audit standard‐settingprocess. However, it was seriously flawed in several…

Towards a Contingency Theory of Corporate Financial Reporting Systems

Andrew P. Thomas

Contingency theories have become prominent in both organisationtheory and management accounting. It has also been suggested that thecontingency approach is implicit in accounting…

“Guardians of Knowledge and Public Interest”: A Reply to Our Critics

Prem Sikka, Hugh Willmott, Tony Lowe

The article is the response to a reply to the authors′ earlierarticle (in this journal) criticising the UK audit standard‐settingprocess. The reply claimed the article failed to…

A Note on Corporate Social Disclosure in Japan

Tatsundo Yamagami, Katsuhiko Kokubu

The purpose of this study is to investigate the practice ofcorporate social disclosure in Japan, which will not be familiar tothose outside Japan. After briefly presenting an…

Socialisation of the Accounting Professional: Evidence of the Effect of Educational Structure on Subsequent Auditor Retention and Advancement

Philip H. Siegel, Mark M. Blank, John T. Rigsby

Research on organisational socialisation typically assumes that thenewcomer′s adjustment to the organisation is directly affected by theearlier professional socialisation process…