Accounting, Auditing & Accountability Journal: Volume 28 Issue 4

Audit committees: practices, practitioners and praxis of governance

Niamh M. Brennan, Collette E. Kirwan

The purpose of this paper is to review and critique prior research on audit committees using a practice-theory lens. Research on audit committees has followed the same trajectory…

New insights into underreporting of time: the audit partner context

Itsaso Barrainkua, Marcela Espinosa-Pike

The purpose of this paper is to provide evidence on underreporting of time (URT) by audit partners and the factors that drive URT at their level. In particular the study tests the…

Mandatory corporate social responsibility assurance practices: The case of King III in South Africa

Barry Ackers, Neil Stuart Eccles

Despite its voluntary nature, the Johannesburg stock exchange (JSE) requires all listed companies to apply the King III principles, including providing independent CSR assurance…

Governance and control in networks: a case study of the Universal Postal Union

Eksa Kilfoyle, Alan J. Richardson

The purpose of this paper is to adopt “whole network” perspective and analyzes the governance and control mechanisms in the Universal Postal Union (UPU), one of the oldest and…

Charity ethical investments in Norway and the UK: A comparative institutional analysis including the impact of a sovereign wealth fund

Niklas Kreander, Ken McPhail, Vivien Beattie

The purpose of this paper is to explore whether, how and why ethical investment practices of charities differ between two countries with quite different ideological and…

Innocents and wide boys

Steve Evans

Impressions of the Arab world: "profit isn’t everything!"

Larissa von Alberti-Alhtaybat, Khaldoon Al-Htaybat