Qualitative Research in Accounting & Management: Volume 13 Issue 4

The regulation of cross-border audits of development NPOs: a legitimacy perspective

Thomas Ahrens, Frank Fabel, Rihab Khalifa

The audit of development funds that flow between development not-for-profit organisations (DNPOs) is virtually free from effective external regulation. When programme DNPOs…

Exploring the implications of integrated reporting on organisational reporting practice: Evidence from highly regarded integrated reporters

Abdifatah Ahmed Haji, Dewan Mahboob Hossain

The purpose of this paper is to examine “how” the adoption of integrated reporting (IR), and the embedded multiple capitals framework, has influenced organisational reporting…

Making up performance: the construction of “performance” in venture capital firms’ portfolios

Rafael Heinzelmann

The purpose of this paper is to investigate performance measurement practices in venture capital firms. Specifically, the author examines how two organizations make complexity and…

ERM adoption in the insurance sector: Is it a regulatory imperative or business value driven?

Mirna Jabbour, Magdy Abdel-Kader

This paper aims to investigate various institutional pressures driving the adoption and implementation of a new risk management system; enterprise risk management (ERM).