Purpose – The purpose of this paper is to propose that external reports may be assessed not only by their content but also by the affordances provided to assist the reader's understanding. To operationalise this idea, it is applied to statements of service performance issued by New Zealand...

Purpose – The purpose of this paper is to provide an understanding of the influential factors that may affect disclosures in the statements of service performance (SSPs) on wastewater services by New Zealand local authorities. Design/methodology/approach – Drawing on neo-institutional...

Cover -- EDITORIAL ADVISORY BOARD -- Forensic accounting teaching and research -- Exploring evidence to develop a nomenclature for forensic accounting -- What is the 'good' forensic accountant? A virtue ethics perspective -- A chronological review of the Australian litigation risk environment...