... theories. Hereby, it exposes companies’ motivation for obtaining external assurance and auditors’ role on the assurance process. Christian Rainer Briem can be contacted at: christianbriem@gmx.de © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only...

...Dianne Dean Purpose The purpose of this paper is to explore the outcomes of executing three wishes that must have a selfish motivation. Design/methodology/approach The paper is fiction. Findings The paper reveals that wishes executed with a business methodology may have greater impact than...

.... Understanding motivations for disclosure is shown to be one of the issues attracting considerable research attention, and the desire to legitimise an organisation’s operations is in turn shown to be one of the many possible motivations. The role of legitimacy theory in explaining managers’ decisions...