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Entry routes into Institute of Chartered Accountants on Scotland training: status versus sustainability.
Education plays a pivotal role in establishing the elite status of a profession. This paper sets out to understand the role of social and political influences in the determination of entry routes to professional accounting ...
Exploring the emancipatory dimensions of globalisation: the struggle over IFRS8 and country-by-country reporting.
This paper unravels how Publish What You Pay (PWYP), a transnational social movement organisation campaigning for transparency reporting in the extractive sector to improve the lives of women, men and children in resource-rich ...
Accountability and not-for-profit organisations: implications of an international financial reporting framework.
This paper provides empirical evidence which informs contemporary debates on developing international financial reporting standards for not-for-profit organisations (NPOs) (CCAB, 2013a,b; IFRS Foundation, 2015). Drawing ...
Earnings management and audit quality: stakeholders’ perceptions.
This paper examines the perceptions of various stakeholders in relation to audit quality. Its primary objective is to capture the experiences of a range of stakeholders in relation to the audit quality of Libyan Commercial ...