Purpose – The purpose of this paper is to contribute to the development of a policy model for the accounting and auditing profession that fits the current fragmented regulatory context of the UAE and GCC, and could help accountancy to become a cornerstone of an improved corporate governance...

Purpose – The purpose of this paper is to contribute to the development of a policy model for the accounting and auditing profession that fits the current fragmented regulatory context of the UAE and GCC, and could help accountancy to become a cornerstone of an improved corporate governance...

Purpose – This paper aims to contribute to our understanding of the impact of regulation on management control practices. It explores the processes by which the institutionalised properties of certain management controls are adapted to organisational contexts and underpin organisational...

The interplay between the ideology of the profession that seeks to legitimize accounting's regulatory regime and the practices of accountants in expanding the scope of the markets for their labour is critical to understanding the changing “professional” ideology of accountants. This...

This review paper argues that the institutions and sites of professionalization projects and regulatory processes matter. The institutions and locations where regulation takes place affect both the outcome of the regulatory process and the legitimacy of the rules and practices produced. Changes...

Explores the development of regulations for “Accounting for Research and Development” in four countries: USA, UK, Federal Republic of Germany and Sweden. Seeks to illuminate the processes of accounting regulation in the specific institutional contexts of each advanced capitalist country,...

Purpose – In recent international debates on auditing regulation, Spain has assumed a real prominence as a claimed practical example of where a policy of mandatory audit firm rotation did not work and was duly abolished. This study aims to provide an analysis of the implementation and...

Purpose – The purpose of this paper is to review the contribution made by auditing research over the last three decades to understandings of audit practice and to consider the implications for the future development of the discipline. Design/methodology/approach – The approach takes the form...