Purpose – This paper builds on the Committee of Sponsoring Organizations (COSO) Report, which examined US Accounting and Auditing Enforcement Releases (AAERs). The purpose of this paper is to provide valuable insights into the characteristics and realities of financial statement fraud in the...

Purpose – The purpose of this Australian case study, set in the 1960s, is to comprehensively examine the responses of the two major professional accounting bodies to a financial/corporate/regulatory crisis necessitating the defence of the profession's legitimacy. Design/methodology/approach...

Purpose –This study aims to open up the black box of the boardroom by directly observing directors’ interactions during meetings to better understand board processes. Design/methodology/approach -We analyze videotaped observations of board meetings at two Australian companies to develop...