...Arja Flinkman; Henri Teittinen; Benita Gullkvist Purpose The purpose of this study is to improve the understanding of the interplay between formal control mechanisms, silence and trust in controlling challenging financial accounting outsourcing ( FAO ) initiatives in the municipal sector...

..., audit quality, reporting and environmental, social and governance considerations. Nonetheless, women in the accounting profession continue to face challenges to equitable opportunities and inclusion, predominantly driven by gender stereotypes, patriarchal systems and motherhood impacts. Practical...

...Barbara Borgato; Pier Luigi Marchini Purpose The purpose of this paper is to explore the practice of integrated reporting (IR) assurance from the auditors’ point of view, including the main challenges to be addressed and insights on evolution and potential new assurance approaches. Design...

...Patrice De Micco; Loredana Rinaldi; Gianluca Vitale; Sebastiano Cupertino; Maria Pia Maraghini Purpose The purpose of this paper is to investigate the challenges that companies could face over time when dealing with sustainability reporting (SR) and focusses on potential mechanisms they may adopt...

... a high priority in the short term. Key words Black trainee accountants Careers SAICA Barriers Challenges Career guidance 1 Introduction Since 1994, the South African government has focused on, inter alia, actions to eliminate workplace discrimination against blacks. Several laws have been introduced...