Accounting research has increasingly been concerned to investigate professional expertise. This paper contributes to this interest by examining the process by which state (or government) auditors may become recognized as possessing expertise relevant to guiding and implementing new public...

This article investigates the role of the state auditor in Alberta. An analysis of the Office of the Auditor General of Alberta’s annual reports shows that the role of the Office has significantly changed to promote and encourage the implementation in the public sector of a particular type of...

We investigate how Activist Short Sellers (AShSs) expose publicly listed firms in an increasingly popular form of “research reports” openly denouncing alleged frauds, flawed business models, accounting irregularities, and wrongdoings. We focus on six AShSs that issued research reports that...

Activist short sellers (AShSs) and financial analysts are information intermediaries who analyze firm disclosures as well as produce and disseminate influential investment narratives. This study aims to better understand narrative challenges surrounding the legitimate expertise of financial...

Purpose The current academic publishing model, in which researchers rely significantly on multinational publishing companies to disseminate their work, has implications for knowledge enterprise both in terms of knowledge production and distribution. This study aims to provide a critical...