.... Design/methodology/approach The Indonesian capital market offers a unique case of the integration of XBRL regulatory reporting between multiple regulators and a transfer from capital market regulation to state-level regulation. This study uses semi-structured interviews with key actors employed...

...Thomas Ahrens; Rihab Khalifa Purpose – This paper aims to contribute to our understanding of the impact of regulation on management control practices. It explores the processes by which the institutionalised properties of certain management controls are adapted to organisational contexts...

... Emerald Group Publishing Limited 2010 Information media Accountants Ethics Regulation Globalization The first venture into the mass media reflected a concern shared with his co‐authors, Willmott and Lowe, for regulation of the accounting profession. They wrote for TheTimes...

..., lobbyists, regulators, civil servants and the interface with the press. It was evident that the grand narratives had left their mark and despite the intensification of critical accounting, the traditional image of accounting as factual, correct and neutral remained deeply embedded in social institutions...