Vol. 13, Issue 2, 2006

The paper's preliminary findings are that the application of social theory, as suggested by Scapens (1990), provides useful explanations for the low activity based costing (ABC) adoption rates.

This paper examines the association between opportunistic income increasing earnings management and corporate governance in UK firms, focusing on the independence of non-executive directors on the board and audit committee.

This paper describes a study undertaken to assess the structures of the European Court of Auditors (ECA) and considers recommendations to enhance the audit function of the European Union (EU).

This paper explores the existence and extent of accounting education in the eighteenth century, specifically in hedge schools.