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1-11 of 11
Keywords: Human rights
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Journal Articles
Accounting, Auditing & Accountability Journal 1–28.
Published: 26 May 2026
...–2014 Canadian Human Rights Tribunal (CHRT) hearings. Design/methodology/approach Using an interpretive case–study approach, the study draws on close reading of CHRT transcripts, focusing on the testimony of a senior Indigenous and Northern Affairs Canada official, plus related policy and audit...
Journal Articles
Accounting, Auditing & Accountability Journal (2019) 32 (6): 1742–1770.
Published: 19 August 2019
...Niklas Kreander; Ken McPhail Purpose The purpose of this paper is to explore how the Norwegian Government incorporated its responsibility for human rights into the investment practices of its Global Pension Fund and how human rights issues were negotiated when exclusion was considered. Design...
Journal Articles
Accounting, Auditing & Accountability Journal (2016) 29 (6): 947–984.
Published: 15 August 2016
... responsibility for the extent to which their human rights have been violated. The issue of asylum seekers has become an emotive issue in Australia with significant political implications. In response the state has assembled an array of complex mechanisms to confront the issue. These mechanisms, which include...
Journal Articles
Accounting, Auditing & Accountability Journal (2016) 29 (4): 594–616.
Published: 16 May 2016
...Ken McPhail and John Ferguson; Ken McPhail; Kate Macdonald; John Ferguson Purpose – The purpose of this paper is to explore the basis for, and ramifications of, applying relevant human rights norms – such as the United Nations Guiding Principles on Business and Human Rights – to the International...
Journal Articles
Accounting, Auditing & Accountability Journal (2016) 29 (4): 542–567.
Published: 16 May 2016
...Ken McPhail and John Ferguson; Claire Methven O'Brien; Sumithra Dhanarajan Purpose – The purpose of this paper is to discuss a wide range of significant developments that have emerged in the wake of the UNs endorsement of the Guiding Principles on Business and Human Rights (GPs) in June 2011...
Journal Articles
Accounting, Auditing & Accountability Journal (2016) 29 (4): 679–704.
Published: 16 May 2016
...Ken McPhail and John Ferguson; Javed Siddiqui; Shahzad Uddin Purpose – The purpose of this paper is to examine the state-business nexus in responses to human rights violations in businesses and questions the efficacy of the UN guiding principles on human rights in businesses, in particular...
Journal Articles
Accounting, Auditing & Accountability Journal (2016) 29 (4): 617–649.
Published: 16 May 2016
... of unskilled workers from the job market. Research limitations/implications – The paper contributes to the understanding of the human rights implications of compliance and auditing pressures and initiatives. Furthermore, in order to further enrich existing knowledge in the critical accounting literature...
Journal Articles
Accounting, Auditing & Accountability Journal (2016) 29 (4): 526–541.
Published: 16 May 2016
...Ken McPhail and John Ferguson; Ken McPhail; John Ferguson Purpose – The purpose of this paper is to discuss a number of important recent developments in the area of business and human rights and considers the impact of these developments for accounting, assurance and reporting. Following the UN...
Journal Articles
Accounting, Auditing & Accountability Journal (2016) 29 (4): 568–593.
Published: 16 May 2016
...Ken McPhail and John Ferguson; Yingru Li; John McKernan Purpose – The United Nations Guiding Principles locate human rights at the centre of the corporate social responsibility agenda and provide a substantial platform for the development of business and human rights policy and practice...
Journal Articles
Accounting, Auditing & Accountability Journal (2016) 29 (4): 650–678.
Published: 16 May 2016
...Ken McPhail and John Ferguson; Ken McPhail; Carol A Adams Purpose – Drawing on Fairclough (1989, 2005), the purpose of this paper is to explore how respect for human rights is emerging and being operationalized in the discourse of 30 Fortune 500 companies in the mining, pharmaceutical...
Journal Articles
Accounting, Auditing & Accountability Journal (2013) 26 (2): 267–311.
Published: 08 February 2013
...James Hazelton Purpose This paper aims to respond to increasing interest in the intersection between accounting and human rights and to explore whether access to information might itself constitute a human right. As human rights have “moral force”, establishing access to information as a human...
