Purpose: This study aims to review the auditor-client relationship (ACR) literature spanning 1976 to 2019 to provide future research directions. Design/methodology/approach: The study analysed 140 articles from the Web of Science database, authored by 259 scholars across 28 countries and...

Purpose The purpose of this paper is to explore the perceptions of Indonesian management accountants (MAs) regarding the Association of South East Asian Nations (ASEAN) – ASEAN economic community (AEC), an integration initiative in Southeast Asia, and its impact on their profession. More...