Purpose – The paper aims to explore the social origins of Scottish chartered accountants and the accounting stereotype as portrayed in popular fiction. Design/methodology/approach – The detective novels of the Scottish chartered accountant Alexander Clark Smith are used as a lens through...

Purpose – The paper aims to explore the social origins of Scottish chartered accountants and the accounting stereotype as portrayed in popular fiction. Design/methodology/approach – The detective novels of the Scottish chartered accountant Alexander Clark Smith are used as a lens through...

IFRS in emerging economies -- IFRS adoption in Brazil / Isabel Lourenço and Guillermo Braunbeck -- IFRS in India in the context of developing the profession / Shraddha Verma and Sarada Rajeswari Krishnan -- Applying IFRS in Russia / Viatcheslav I. Sokolov, Natalia V. Generalova, Iurii N. Guzov...