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Description In two studies, practising auditors’ responses to hypothetical audit conflict scenarios were used to test hypotheses that moral reasoning development and belief in a just world influence resistance to client management power. Based on a mixed factorial ANOVA design, results confirmed...

Description This study explored differences between U.S. and Taiwanese firms in measuring, evaluating and rewarding profit center managers, a subject which has not been addressed in the research literature. Four research propositions were developed based on a review of the existing literature on...

Description The adoption of new manufacturing practices such as just-in-time (JIT) and total quality management (TQC) is only a first step to improving manufacturing performance. Even more critical is the fit between manufacturing practices and organizational design, structure and processes...

Description In this analysis, we argue that the &king visual design that has characterized U.S. annual reports since the 1960s lncludii brilliant color pictures, gloss, and novelty formats, is a manifestation of tbe television epistemology that informs wide ranges of contemporary public...

Description Visual images are integral elements within corporate annual reports. Yet, these visual images have been largely ignored in accounting research. We begin to explore the significance of selected visual images appearing in U.S. annual reports during the late 1980s and early 1990s. Our...

Description This paper undertakes a historical review of the use of design and designers in the annual reports of Burton PLC, against a backdrop of the firm’s commercial history. It highlights a subordinate role for design from 1930 until the 1970s when it was used increasingly to embellish the...

Description There is signilicam evidence of the practice of creative accounting by large listed corporations. However, little is known about the process by which such schemes are devised and succeed in escaping legal and regulatorys anction Pergamon AccounWag, Organfzatfom and Society, Vol. 21...

Description This study investigates the interaction effects of locus of control, a personality variable, and ethical reasoning on the behaviour of auditors in an audit conflict situation. Eighty experienced auditors from a sample of Big Six and Non-Big Six CPA firms in Hong Kong were provided...

Description We employ a bankruptcy prediction task to compare the validity of linear compensatory models of judgment to a nonlinear, noncompensatory model of judgment (hierarchical partitioning) given two levels each of task predictability and degrees of freedom. We compare these modeling...

Description Two prior papers by Merchant (1985b, 1990) have explored the use and effects of five management controls at the profit center level of a large U.S. hrm. This study extends the investigation to a crosscuhural context. Data were collected horn hrst-line profit center managers at...

Description Despite many challenges and highly visible failings, accountants in the U.S. continue to be a selfregulating profession. In Loge part, this can be attributed to the emergence and acceptance of peer review programs. This paper, using institutional theory as a template, addresses the...

Description Drawing on instances of operational management in British and German firms, this paper seeks to contrast different styles of implicating accounting in processes of accountability. It defmes styles of accountability as a heuristic device to conceptualise the aliient of local...

Description The development of new audit technologies has been the focus of a great deal of attention by both auditing academics and CPA 6rm administrators during the past decade. Many resources have been devoted to the development and scientific validation of sophisticated new technologies with...

Description In contrast to official images of audit as a derived and neutral activity, this essay argues that audit is an active process of “making things auditable” which has two components: the negotiation of a legitimate and institution acceptable knowledge base; the creation of environments...

Description This paper cxamincsth e practice of tax iulditingi n the ExaminationD ivisiono f the Internal Revenue Service (IRS). Using data from 142 interviews of revemte agents in f&r dHerent geographical locations, we analyze the audit procew aa an example of an “expression game” [G~flhun, E...

Description This paper cxamincs the rclationshlp bctwccn auditors’ pctccptlons of client organizations’ growth/ dccllnc status and the audltors’ asscssmcnts of cllcnt managers’ competence and lntcgrity. It Is hypothcsized that perceived growth/decline status will have an invcrtcd-U rclatlonshlp...

Description To appreciate the social signi®cance of accounting today we must study it in changing socio-historical contexts and understand its ideas and techniques as products and producers of history. This paper (Part One) and a subsequent paper (Bryer, The history of accounting and the...

Description An earlier paper (Part one) argued that to appreciate the social signi®cance of accounting today we must understand its ideas and techniques as products and producers of history. It explained the importance of Weber and Marx's theories of the transition to capitalism to historians of...

Description Previous studies have provided contradictory evidence with respect to the e€ect of rigid budgetary controls on slack and other dysfunctional behaviors. One motivation for the current study was to test whether spillover e€ects exist between two alleged dysfunctional consequences of a...

Description This paper assesses the e€ects of Berle and Means' study of the separation of corporate ownership from control on cor- porate ®nancial reporting theory, research and policy. Their focus on shareholders and managers provided a starting point for the subsequent development of agency...