The rise of risk management represents one of the major organizational shifts of the past decade. This article examines the emergence and diffusion of the dominant standard in the field, the Enterprise Risk Management – Integrated Framework, first published by the Committee of Sponsoring...

This paper investigates whether and how organizations use management accounting during decline. Based on interviews and observation in five private sector organizations and one in the public sector, I employ a theoretical lens distinguishing the continuity and predictability of environmental...

Accountability has its roots in accounting as both words' etymology traces to the Latin word “accomptare” (to account). Financial accounting, as the field came to be known, has at its heart the rendering of an account of the financial affairs of an organization to interested parties who may...

We examine whether proxy advisory firms (PAs) serve primarily an information intermediary role by providing research and voting recommendations to shareholders, or directly influence executive compensation by exerting pressure on firms to adopt preferred pay practices. Through a field study, we...

Corporate governance research focuses primarily on the inputs into effective governance, yet we know little about how companies monitor and evaluate their governance systems on an ongoing basis. This is important because investors are increasingly relying on information about corporate...

Investors and managers are increasingly focused on business decision making and reporting related to environmental, social, and governance (ESG) issues. In this paper, we use interview data from 29 chief audit executives (CAEs) from publicly traded companies in the U.S. to propose a framework...

For much of the past decade, the audit profession has been enjoined to enter new and novel fields of assurance services. This call implies the importation of constructs from traditional attest financial audits into new domains to provide elevated levels of assurance for information-users and...

Purpose: Arguing that the print media act as a claims-making forum for the social construction and contestation of crises, we explore how the print media mediated two audits commissioned following a high-profile salary cap breach in the National Rugby League (NRL) in Australia....

This paper aims to dissipate some of the nebulosity surrounding the undertaking of qualitative research in the accounting domain. We examine some key practices that underlie interview-based research – not in the spirit of setting inflexible standards but as a platform to sustain reflexivity...