Globally, companies increasingly publish separate general purpose, non-financial (sustainability) reports. Some of these are independently assured and assurers may or may not be from the auditing profession. We seek to understand this emerging voluntary assurance market. Using a sample of 2,113...

A belief in the importance of available and relevant information to managers and stakeholders has propelled significant accounting change, motivating the development of new forms of reporting argued to provide more useful accounting information. However, accounting is not inherently useful....

Van Buren III et al. (2012) outline the “importance of the availability of relevant information to managers and stakeholders” (p.1). This belief has propelled significant accounting change, motivating the development of new forms of reporting argued to provide more useful accounting...

The aim of this paper is to understand how and by which means matter affects the accounting measurement outcome. While researchers have devoted increasing attention to the effects of material objects and devices on accounting, they are yet to consider in detail how dynamic matter flows...

Longer-term alliances between corporate buyers and sellers are now commonplace. Extant research predominantly models these interorganizational relationships as dyads. This field study seeks to extend current research in two ways. First, it analyses a supply alliance as nested within a larger...