Mobilizing Foucault's genealogy, this article investigates how an “ethics event,” that is, the involvement by some sell-side financial analysts in the US and UK across the past two decades in corporate governance, emerged. It is found that the complex relations formed between specific...

An initial public offering (IPO) is an important milestone for an organisation. In addition to pressures from capital markets unavoidably imposed onto newly listed firms, other beliefs, rationales, and prescriptions deriving from the institutional environment where they operate may prevail and...

This study analyses an emerging form of economic calculation in financial markets, namely, the integration of corporate governance into investment analyses undertaken by sell-side financial analysts. It examines how the expertise of these analysts in corporate governance integration is...

Ex-auditors are professionals who used to conduct audit in accountancy firms, but now have left the audit profession entirely. Whilst ex-auditors represent not a negligible proportion of the original population of auditors, how they conduct career-making and eventually become “ex-auditors”...

Purpose – This paper seeks to contribute to scholarly work on the role of sell-side financial analysts in corporate governance. It examines the more recent work products pertaining specifically to corporate governance that analysts based in the US and UK have generated in the past two decades,...

Initial public offerings (IPOs) can lead to changes in management accounting and control practices of listed Chinese state-owned enterprises (SOEs). Often, it is the meaning attached to management accounting or the way in which management accounting and control is used that is changed following...