...Sakshi Girdhar; Kim K. Jeppesen Purpose The purpose of this paper is to examine the transparency reports published by the Big-4 public accounting firms in the UK, Germany and Denmark to understand the determinants of their content within the networks of big accounting firms. Design/methodology...

... frame, the Subveillance frame, the De-territorialization frame, and the Re-territorialization frame, with large accounting firms and professional accounting institutes especially promoting the latter. Originality/value The control literature has been criticized by many scholars as being in urgent...

... workers and management. By contrast, in accounting firms the “workers” are highly educated, highly mobile, and relatively highly paid employees, with a clear career path towards partnership and the option for lucrative alternative careers upon qualification (Galanter and Palay, 1993 ; Mueller et al...

.... One key insight from the accounting literature is that the worldwide expansion of the Western accounting profession and associated emergence of international accounting firms went hand in hand with European colonialism. Wherever imperialists went, accountants and their firms followed. Thus...

...Puja Ladva; Jane Andrew Purpose – The purpose of this paper is to explore the relationship between management controls and the work-life balance (WLB) of junior accountants working in four multinational accounting firms using semi-structured interviews. Design/methodology/approach...

...Jane Broadbent; Linda Kirkham; Claire Dambrin; Caroline Lambert Purpose Women in public accounting firms are still proportionally much fewer in number in the highest levels of the hierarchy than men, whereas recruitment at junior level tends to be increasingly gender‐balanced. This paper aims...

...Lee Parker; James Guthrie; Markus Milne; Prem Sikka Purpose This paper aims to argue that enterprise culture is producing negative effects. Companies and major accountancy firms are increasingly willing to increase their profits through indulgence in price fixing, tax avoidance/evasion, bribery...

... to exert key influence in the process by which trust relationships develop (or not) in a domain that is at the junction of accounting and cyberspace. © Emerald Group Publishing Limited 2006 Accounting firms Auditing Commercial services Worldwide web Service quality assurance United States...