Accounting, Auditing & Accountability Journal: Volume 17 Issue 2

Intellectual capital accounting in the UK: A field study perspective

Robin Roslender, Robin Fincham

Accounting for intellectual capital is increasingly recognised to be one of the most fascinating and potentially far‐reaching challenges facing the accountancy profession. A…

Language, translation and the problem of international accounting communication

Lisa Evans

The use of technical terms to communicate accounting information can lead to misunderstandings when the meaning of such terms is not fully appreciated by the recipient of the…

Managing financial performance at an ethical investment fund

Christopher J. Cowton

Ethical investment funds are retail financial products which explicitly add social or ethical goals or constraints to normal financial criteria in selecting their underlying share…

A construction of auditor independence in the Czech Republic: local insights

Pat Sucher, Katarzyna Kosmala‐MacLullich

A notion of auditor independence, envisaged as crucial to the credibility of the audit function, resides in professional Codes of Ethics in much of the western world. Since the…

Accounting History

NGO accounting, auditing and accountability

16th Annual Conference on Accounting, Business and Financial History