Purpose – The objective of this paper is to critically examine the Canadian Accounting Standards Board's (AcSB) legitimacy management strategies directed toward financial statement users. Design/methodology/approach – Suchman's legitimacy typology is used as a lens through which the AcSB's...

Prior research into the adoption timing decision of organisations in relation to newly promulgated accounting standards has focused exclusively on public enterprises and used economic cost-benefit frameworks as their main method of analysis. The current study draws on the theories of...

We examine use of the term ‘diversity' in the recruitment websites of Canada's eight largest public accounting firms. We find a range of distinct uses of the term. We note differences in the use of ‘diversity' between Big Four accounting firms and the next four largest firms. The Big Four...

Purpose – The purpose of this paper is to examine the relationship between a firm's propensity to lease and several firm characteristics: tax position, financial constraint, ownership structure, growth, and size. Design/methodology/approach – Controlling for industry, total lease share,...

Purpose – The purpose of this paper is to examine the relationship between a firm's propensity to lease and several firm characteristics: tax position, financial constraint, ownership structure, growth, and size. Design/methodology/approach – Controlling for industry, total lease share,...