...Stephen P. Walker Purpose The study seeks to reveal actual experiences of decision-making about the choice of audit system and the consequential choice of audit firm in an international humanitarian organisation. Design/methodology/approach The investigation comprises a qualitative historical...

...Garry D. Carnegie Purpose This study is a history of the APIRA Conference, first held in Sydney in 1995, as a catalyst for, and further development of, the Accounting, Auditing and Accountability Journal (AAAJ) Community. It addresses the advent and development of the APIRA...

...Paul Andon; Clinton Free; Jan Mouritsen; Farzana Aman Tanima Purpose This study explores the views of serious fraud offenders in Australia on their auditor interactions. It examines factors that shape their sense of invulnerability to audits and how this influences their strategies for concealing...

...Daniela Argento; Dorota Dobija; Giuseppe Grossi; Mauricio Marrone; Luca Mora Purpose This paper aims to uncover the unaccounted effects of digital transformation on accounting, auditing and accountability. It explores the extant academic research and introduces the AAAJ Special Issue titled...

... representational intentions, including systemic subtleties inhibiting this success. Design/methodology/approach Using semi-structured interviews, we explore the lived experiences of Black aspirant Chartered Accountants (CAs) undertaking articles in global audit firms. The experiences are thematically analysed...

...Peter Ghattas; Teerooven Soobaroyen; Shahzad Uddin; Oliver Marnet Purpose This paper analyses the establishment and evolution of a public oversight body (POB) – the Egyptian Audit Oversight Unit (AOU) – and its implications for local auditing firms and practices. Design/methodology/approach...

.... Findings Blockchain is a multifaced topic with multiple implications for accounting, auditing and accountability, the accounting professions, and governance. However, blockchain is still a developing topic. Blockchain research traditionally has four stages. More recently, a new research stage deserving...

... identify existing regulation, accounting standards, guidelines and potential amendments in under-explored areas such as taxation, accounting treatment of crypto-assets/liabilities and detailed auditing procedures. The study aims to highlight the trends, differences and gaps between academic and industry...

... Emerald Publishing Limited Licensed re-use rights only Assurance Auditing Institutional logics Institutional work Sustainability Academy of Finland research grant 324215 This paper analyses auditors' attempts to promote sustainability assurance and establish it as a practice...

...Silvana Secinaro; Francesca Dal Mas; Valerio Brescia; Davide Calandra Purpose This study aims to offer a bibliometric and coding analysis of blockchain articles published in the accounting, auditing and accountability fields. Design/methodology/approach The data were collected using the Scopus...

...Rosa Lombardi; Charl de Villiers; Nicola Moscariello; Michele Pizzo Purpose This paper presents a systematic literature review, including content and bibliometric analyses, of the impact of blockchain technology (BT) in auditing, to identify trends, research areas and construct an agenda...

...Katherine Leanne Christ; Roger Leonard Burritt Purpose The purpose of this paper is to examine how the coronavirus disease 2019 (COVID-19) pandemic affects corporate modern slavery accounting, auditing and accountability, and how a business can take advantage of this situation to ensure a more...

...-participant) were conducted in the financial department of the NGO. These data are supplemented with field-level contextual interviews. Findings In the NGO studied, institutional pressure is largely mediated by compliance audits. The paper thus traces the consequences of compliance audits for the NGO's...

... collaboration. © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Accounting Accountability Auditing AAAJ Research innovation Special issues The relationship between research innovation and special thematic issues was addressed...

...Dorota Dobija Purpose The purpose of this paper is to explain the origins and evolution of auditing and control by linking the changes in the manner in which the audits were conducted with the changes in the institutional function and development of the English East India Company (EIC). Design...

...Cédric Lesage; Geraldine Hottegindre; Charles Richard Baker Purpose – The purpose of this paper is to contribute to understand the role of the statutory auditing profession in France. The study is theoretically based on distinctions between a functionalist view of professions and a neo-weberian...

... of the 2000s to monitor the statutory audit profession. Working to coordinate the activities of such bodies have been organizations such as the European Group of Auditors’ Oversight Bodies (EGAOB) and the International Forum of Independent Audit Regulators (IFIAR). The EGAOB, for example, was established...

...Eija Vinnari; Peter Skærbæk Purpose – The purpose of this paper is to analyse the implementation of risk management as a tool for internal audit activities, focusing on unexpected effects or uncertainties generated during its application. Design/methodology/approach – Public...

... integrity of financial reporting. This paper offers a perspective on one way to achieve this by recognising the similarities in the information asymmetry relationships in the insurance industry and how the notion of “good faith” in that relationship could be useful in the audit situation. Janet Mack can...

... in banking supervision. Design/methodology/approach The paper draws on official documents, personal accounts of individuals responsible for dealing with the JMB crisis, and semi‐structured interviews conducted with audit partners and banking supervisors who had direct experience of implementing...