We report insights about ICFR-related challenges and practices at large U.S. public companies from survey responses of 145 accounting executives and interviews of 16 accounting executives. Executives view controls around non-routine transactions, income tax provisions, and access to data as...

This study draws upon institutional theory to examine the extent to which the political interests of New Labour influenced the application of NHS performance measurements devised for accountability purposes between 1997 and 2007. This study adopts an interpretative perspective and emphasises the...

The increasing importance of accounting narratives in corporate communications creates the need to find new investigation tools that enrich extant research in the field. This paper explores the potentialities of Corpus-Driven Linguistics (CDL) integrated with discourse analysis, an approach...

This paper illustrates how interventionist research can be helpful in providing managerially relevant solutions and furthers the debate about the relationship between social science research and practice. Through this use of interventionist methods, the paper contributes to knowledge by...

Motivated by the requirements of the UK Companies Act 2006 and the subsequent Directive 2014/95/EU of the European Parliament and of the Council, we investigate the relationship between environmental and social disclosures (analyst following) and analyst following (environmental and social...

We show that firms with higher NOA (net operating assets) subsequently experience lower stock returns in at least nine out of sixteen European countries, consistent with the U.S. evidence. This negative relation between NOA and future returns is strongly linked with cross country variation in...

The systemic banking crisis in 2008 led to the quasi-nationalisation of two UK listed banks: The Royal Bank of Scotland and Lloyds Banking Group (National Audit Office 2010). Using property rights and agency theory as the theoretical frameworks, this paper analyses whether the...

This paper examines the ‘modernising government' initiative in the UK, and the ‘flexibilities' – lead commissioning, integrated provision, and pooled budgets – introduced in the Health Act 1999. This policy reform, and the associated tools to operationalise it, placed ideas of...

This study examines whether mandatory adoption of International Financial Reporting Standards (IFRS) leads to capital market benefits through enhanced financial statement comparability. UK domestic standards are considered very similar to IFRS (Bae et al. 2008), suggesting any capital market...