This paper calls for attention to the margins of accounting. It argues that such a focus helps us to understand the formation and transformation of accounting, its permeability to other bodies of expertise, and how accounting has been made up out of ideas and practices drawn from elsewhere....

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...

The 1990s in Spain have witnessed a significant shift in attitudes towards the role of auditing, with promises of more transparent reporting being replaced by talk of audit expectations gaps. This paper explores the changing atmosphere, both through an analysis of one of the most notorious...

This paper presents a challenge to public sector managers, policy-makers and interested academics. Drawing on the findings of previous international comparative studies of new public financial management (NPFM) reforms, it concludes that public services and their providers are caught in an...

Through a select number of essays from leading accounting scholars, this special debating forum reflects on how the international academic accounting profession has responded in the aftermath of Enron and other recent corporate scandals. The presented combination of personal experiences and...

In seeking to encourage a broader, European dimension to research on auditing and audit expectations, this paper examines the recent history of auditing and its regulation in Spain within the context of international developments in the accounting profession. The more expansive role being...

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...