Purpose – The purpose of this paper is to explore the interactive element in social and environmental reporting during a controversy between business organisations and a stakeholder over environmental performance. Design/methodology/approach –The paper adopts Aristotle's triangular framework...

Purpose – Prior accounting research views impression management predominantly though the lens of economics. Drawing on social psychology research, this paper seeks to provide a complementary perspective on corporate annual narrative reporting as characterised by conditions of “ex post...

Purpose – This paper aims to review traditional corporate governance and accountability research, to suggest opportunities for future research in this field. Design/methodology/approach – The first part adopts an analytical frame of reference based on theory, accountability mechanisms,...

Purpose – This paper aims to develop a holistic measure for analysing impression management and for detecting bias introduced into corporate narratives as a result of impression management. Design/methodology/approach – Prior research on the seven impression management methods in the...

In this paper we develop a conceptual framework, based on the concepts of rationality and motivation, which uses theories and empirical research from psychology/behavioural finance, sociology and critical accounting to systematise, advance and challenge research on impression management. The...

Purpose – Can personality traits of chief executive officers (CEOs) be detected at a distance? Following newspaper speculation that the banking crisis of 2008 was partly caused by CEO hubris, this paper seeks to analyse the CEO letters to shareholders of a single bank over ten years for...

This paper comprises a review of the literature on materiality in accounting. The paper starts by examining the context in which materiality is relevant, and the problems arising from applying the concept in practice. Definitions of materiality from legal, accounting and stock exchange sources...

Accountants may find the journey through the eye of a needle hazardous, since they are implicated in wealth creation. Although there is evidence of a theological critique of economics and the world of business, there seems zero supply or demand for extending this to accountancy. There have been...