This paper examines how a legislative auditor inserted the audit function into the accountability framework governing Public Private Partnerships (PPP, 3P) in the education sector in a small Canadian province. By examining two separate case studies of public private partnerships separated by 13...

This paper examines how a legislative auditor inserted the audit function into the accountability framework governing Public Private Partnerships (PPP, 3P) in the education sector in a small Canadian province. By examining two separate case studies of public private partnerships separated by 13...

This paper examines how a legislative auditor inserted the audit function into the accountability framework governing Public-Private Partnerships (PPP, 3P) in the education sector in New Brunswick, a small Canadian province. By examining two separate case studies of public-private partnerships...

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...

Purpose: This article reviews popular frameworks used to examine fraud and earmarks three areas where there is considerable scope for academic research to guide and inform important debates within organisations and regulatory bodies. Design/methodology/approach: The article reviews published...

This article investigates uses of accounting in labour-management negotiations during the automotive industry restructuring of 2008 and 2009 in Canada. Following a series of negotiations that occurred between a large North American automobile manufacturer, a major Canadian automotive union and...

It is frequently observed that fraud has a greater economic impact on society than any other category of crime. Arguing that both research and practitioner frameworks in auditing and forensic accounting have tended to adopt an individualizing perspective predicated primarily on solo-offending,...

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...