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1-4 of 4
Keywords: Modern slavery
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Journal Articles
The modern slavery audit and the inherent biases of auditing
Available to Purchase
Accounting, Auditing & Accountability Journal (2026) 39 (5): 831–858.
Published: 26 May 2026
...Marcia Annisette; Christina Stringer; Kam Phung Purpose The paper draws on two audits initiated by the New Zealand Government to investigate practices of modern slavery on board a South Korean vessel fishing in New Zealand's waters. It shows how record proactivity and testimonial injustice work...
Journal Articles
Accounting for work conditions from modern slavery to decent work
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Accounting, Auditing & Accountability Journal (2020) 33 (7): 1481–1504.
Published: 28 July 2020
... an overview on key topics of extreme work conditions of modern slavery and accounting. The paper introduces the Special Issue on “Accounting for modern slavery, employees and work conditions in business” and its selected papers. Design/methodology/approach The method adopted is a wide-ranging literature...
Journal Articles
Organisational responses to mandatory modern slavery disclosure legislation: a failure of experimentalist governance?
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Accounting, Auditing & Accountability Journal (2020) 33 (7): 1505–1534.
Published: 08 July 2020
...Michael Rogerson; Andrew Crane; Vivek Soundararajan; Johanne Grosvold; Charles H. Cho Purpose This paper investigates how organisations are responding to mandatory modern slavery disclosure legislation. Experimentalist governance suggests that organisations faced with disclosure requirements...
Journal Articles
Accounting for modern slavery: an analysis of Australian listed company disclosures
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Accounting, Auditing & Accountability Journal (2019) 32 (3): 836–865.
Published: 26 April 2019
...Katherine Leanne Christ; Kathyayini Kathy Rao; Roger Leonard Burritt Purpose Given the impending introduction of legislation requiring large Australian listed companies to make supply chain disclosures about modern slavery, the paper aims to reveal current voluntary practice. The purpose...
