In this study, we examine the changes in disclosure practices at Siemens AG—a large German multinational corporation, on compliance and the fight against corruption over a period of 11 years during which two significant corruption-related events occurred: (1) the issuance of the 10th principle...

This study takes the position that the concept of fraud is socially constructed. Moreover, it asks why and how different understandings of fraud have emerged. Insights from the work of Lakoff and Johnson (1999 , 2003 ; Lakoff, 2002 , 2004 , 2009 ) are used to analyze language revealing dominant...

The purpose of this paper is twofold. First, it examines the literature at the intersection of accounting and ideology, focusing on its overall landscape rather than specific areas of the accounting literature. Second, it challenges the dominant ideological paradigms by highlighting the...