This paper analyzes the accounting reasoning of two expert accounting witnesses at the 2006 trial of Enron executives who testified that the financial reporting of Enron conformed fully with US generally accepted accounting principles [GAAP]. We analyze the experts' evidence using argumentation...

This paper uses a resource-based perspective and balanced panel data analysis to explore whether the representation of women on the boards of directors of Spanish companies is associated with an increase in voluntary disclosure of information concerning intellectual capital [IC]. We find that...

This paper proposes a taxonomy to assist in more clearly locating research on aspects of the association between corporate reputation and corporate accountability reporting. We illustrate how our proposed taxonomy can be applied by using it to frame our exploration of the relationship between...

This paper highlights the capacity for Institutional Theory [IT] to render in-depth understanding of change processes associated with the adoption and implementation of international accounting standards by countries and organizations. Although the fact of requiring the adoption of IFRS could be...

This paper draws upon agency theory, political cost theory, signalling theory, and legitimacy theory to construct an index of the voluntary disclosure of intangibles by companies listed on the Euronext market in Lisbon. We analyse the Management Report and Chairman's Letter of all 56 listed...