Qualitative Research in Accounting & Management: Volume 17 Issue 2

External performance audit in New Zealand public health: a legitimacy perspective

Nirmala Nath, Radiah Othman, Fawzi Laswad

This paper aims to provide insights into how the New Zealand Office of the Auditor-General (NZOAG) legitimised the selection of topics for performance audit in the New Zealand…

Legitimacy and relevance of a performance measurement system in a Finnish public-sector case

Toni Mättö, Jenna Anttonen, Marko Järvenpää, Antti Rautiainen

This study investigates the difficulties involved in translating stakeholder expectations into action and maintaining legitimacy through the use of a performance measurement…

Internal auditor perceptions of corporate governance in Greece after the crisis

Charilaos Mertzanis, Vangelis Balntas, Thodoris Pantazopoulos

This paper aims to present the views of internal auditors in Greece on the relation between the internal audit function (IAF) and corporate governance (CG) after several years of…

Using quotations from non-English interviews in accounting research

Sina K. Feldermann, Martin R.W. Hiebl

This paper aims to examine the current practice of reporting on translation issues in qualitative, interdisciplinary accounting research. Based on an analysis of the…

A case study of XBRL implementation and development at the Federal Deposit Insurance Corporation (FDIC)

Rania Mousa, Robert Pinsker

The purpose of this paper is to examine the implementation and development of eXtensible Business Reporting Language (XBRL) at the Federal Deposit Insurance Corporation (FDIC)…

Bounded rationality, capital budgeting decisions and small business

Jaime A. Morales Burgos, Markus Kittler, Michael Walsh

The purpose of this paper is to provide insight into the capital budgeting decision-making of Canadian and Mexican entrepreneurs in small businesses in the food sector. The…