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Gomes, Delfina; Carnegie, Garry D.; Napier, Christopher J. - In: Accounting history : journal of the Accounting History … 16 (2011) 4, pp. 389-403

Persistent link: https://www.econbiz.de/10009802007

Accounting as a Technology of Government in the Portuguese Empire: The Development, Application and Enforcement of Accounting Rules During the Pombaline Era (1761-1777)

Gomes, Delfina; Carnegie, Garry D.; Rodrigues, Lúcia Lima - In: European Accounting Review 23 (2014) 1, pp. 87-115

This study of the interrelations of accounting and the State portrays accounting as a technology of government to effectively enact 'practical action' [Snook, S. A. (2000) <italic>Friendly Fire: The Accidental Shootdown of U.S. Black Hawks over Northern Iraq</italic> (Princeton, NJ: Princeton University Press)]...

Persistent link: https://www.econbiz.de/10010972427

Accounting change in central government: The adoption of double entry bookkeeping at the Portuguese Royal Treasury (1761)

Gomes, Delfina; Carnegie, Garry D.; Rodrigues, Lúcia Lima - In: Accounting, Auditing & Accountability Journal 21 (2008) October, pp. 1144-1184

Purpose – The purpose of this paper is to look at the adoption of double entry bookkeeping at the Royal Treasury, Portugal, on its establishment in 1761 and the factors contributing to this development. The Royal Treasury was the first central government organization in Portugal to adopt...

Persistent link: https://www.econbiz.de/10009318128

Accounting change in central government: The adoption of double entry bookkeeping at the Portuguese Royal Treasury (1761)

Gomes, Delfina; Carnegie, Garry D.; Rodrigues, Lúcia Lima - In: Accounting, auditing & accountability journal 21 (2008) 8, pp. 1144-1184

Persistent link: https://www.econbiz.de/10008159227

Organisational Whistleblowing Policies: Making Employees Responsible or Liable?

Tsahuridu, Eva; Vandekerckhove, Wim - In: Journal of Business Ethics 82 (2008) 1, pp. 107-118

Persistent link: https://www.econbiz.de/10005680930

An Exploration of Factors Affecting Work Anomia

Tsahuridu, Eva - In: Journal of Business Ethics 99 (2011) 2, pp. 297-305

Persistent link: https://www.econbiz.de/10008926247

Risky Rescues and the Duty to Blow the Whistle

Vandekerckhove, Wim; Tsahuridu, Eva - In: Journal of Business Ethics 97 (2010) 3, pp. 365-380

Persistent link: https://www.econbiz.de/10008776621

The Impact of the Financial Reporting Review Panel on Aspects of the Independence of Auditors and their Attitudes to Compliance in the UK

Fearnley, Stella; Hines, Tony; Brandt, Richard; … - 2002

The UK Financial Reporting Review Panel (FRRP) enforces the regulatory framework for larger companies and requires companies to restate non-compliant accounts. It is authorized to deal with directors but not auditors. Recent UK based research indicates a belief that the FRRP's activities have...

Persistent link: https://www.econbiz.de/10009429689

We’re off to see the wizard: An evaluation of directors’ and auditors’ experiences with the Financial Reporting Review Panel

Hines, Tony; McBride, Karen; Fearnley, Stella; Brandt, … - 2001

The Financial Reporting Review Panel (FRRP) was an innovation in the UK as it was responsible for the previously little considered issue of ensuring compliance with financial reporting regulations. This paper draws on institutional theory to compare the stated aims, objectives and operating...

Persistent link: https://www.econbiz.de/10009429690

THE IMPACT OF THE FINANCIAL REPORTING REVIEW PANEL ON ASPECTS OF THE INDEPENDENCE OF AUDITORS AND THEIR ATTITUDES TO COMPLIANCE IN THE UK

Fearnley, Stella; Hines, Tony; Mcbride, Karen; Brandt, … - In: The British accounting review : the journal of the … 34 (2002) 2, pp. 109-140

Persistent link: https://www.econbiz.de/10007037387