The audit-reporting model has been on the agenda of researchers and regulators for a long time. The recent regulatory proposals, consultation papers, discussion and research reports on audit reporting have intensified the discussion whether the current standard audit report communicates the...

In the aftermath of major accounting scandals at the beginning of the century, significant reforms of the responsibilities of management, external auditing and corporate governance have been undertaken. A number of studies have examined the experiences of various actors (management, audit...

The link between board of directors, audit committees and financial reporting quality was investigated. Financial reporting quality was measured by the audit reporting lag proxy. Four aspects of diversity were studied: independence, gender, investment fund representatives and international...

Cover -- The disillusion of calculative practices in academia -- Mergers and acquisitions: the latest university fashion? -- Failed promises - performance measurement ambiguities in hybrid universities -- Actors' reflexivity and engagement in the formation of new accounting tools during...