This study investigates the publication profiles of 140 accounting and finance faculty promoted to the senior rank of professor at UK and Irish universities during the period 1992 to 2007. On average, approximately 9 papers in Association of Business Schools (ABS) (2008)-listed journals, with 5...

UK listed company Chief Financial Officers (CFOs), audit committee chairs (ACCs) and audit partners (APs) are surveyed post-IFRS implementation to elicit details of the issues that are discussed, negotiated and which result in changes being made to the financial statements. 498 usable responses...

There is currently significant debate worldwide regarding business reporting. The concept of the ‘business model' has entered into the discourse, as has the concept of ‘integrated reporting', adding to the established debate regarding accounting for intangible assets and, more generally,...

Auditing has an important role in the corporate governance process and is essential in ensuring confidence in the reliability of financial information. It is important to understand the reasons why, given the costs involved, companies change their auditor and choose a particular level of audit...