With the European Commission making global leadership claims in the field of audit regulation, the content of its 2010 Green Paper on ‘Audit Policy: Lessons from the Crisis’ warrants careful scrutiny. Important issues raised in the Green Paper include regulatory oversight, competition in the...

The growing institutional significance of impact factors and journal rankings currently stands alongside serious concerns about the scale and distorting effects of the practice of coercive journal self-citation. Survey-based studies have highlighted journals suspected of such coercion but there...

This paper looks at the evolution of the European Accounting Review as the journal of the European Accounting Association. It provides an historical background to the launch of the journal in 1992, and traces how the European Accounting Review has developed to be a widely accepted academic...

This paper analyses the consequences, in Denmark between 1984 and 2006, of the implementation of the European EU Eighth Directive on the qualification of statutory auditors. Although the Eighth Directive envisaged one group of statutory auditors in each Member State, there were two groups of...

The international mergers between large auditing firms which produced 'The Big Six' involved Danish auditing firms in a process of intense merger activity. In this article some aspects of the consequences are explored. An empirical study of concentration in the market for the audit of Danish...

This paper examines the images of audit firms in Spain. Spain offers a valuable research context in that it is a relatively new audit market and one where the top company audits are not totally dominated by the large multinational audit firms, allowing for a comparison of the images of such...

Drawing upon a series of interviews conducted with leading practitioners and opinion formulators in the social, ethical and environmental audit arena, together with an extensive review of recent literature in the area, this paper offers a critical appraisal of current developments in the newly...

This paper provides a commentary on Mark Christensen's (2005) analysis of the role of private sector management consultants in the pursuit of accruals-based accounting reforms in the state of New South Wales. The commentary gives particular consideration to the role and responsibilities of...