This paper seeks to better understand interdisciplinary movements in the making. Our investigation focuses on the processes through which a network of support surrounding Michel Foucault's ideas originally developed in the sociological and organizational stream of accounting research. Drawing on...

In this paper we discuss regulation of the statutory auditor in the United Kingdom, France and Germany. Previous research has addressed regulation of statutory auditors with respect to regulatory harmonization and the reduction of barriers to intra-European trade in professional services. While...

It is a well-established principle of financial accounting that the economic substance of transactions rather than their legal form should be reflected in published accounts. Recent revelations about fraudulent and misleading accounting practices at Enron Corp. and other major US companies have...

We suggest that a type of charade has developed in the tax-exempt leasing arena, one in which lessor/investors are confident of the enforceability of leases with governmental units, while simultaneously governmental officials and citizens are convinced that tax-exempt leases can be cancelled,...