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The power of "independence": defending and extending the jurisdiction of accounting in the United Kingdom

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Cited by:

  1. Brendan O'Dwyer & Mary Canning, 2008. "On professional accounting body complaints procedures," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(5), pages 645-670, June.
  2. Gendron, Yves & Smith-Lacroix, Jean-Hubert, 2015. "The global financial crisis: Essay on the possibility of substantive change in the discipline of finance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 30(C), pages 83-101.
  3. Robson, Keith & Humphrey, Christopher & Khalifa, Rihab & Jones, Julian, 2007. "Transforming audit technologies: Business risk audit methodologies and the audit field," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 409-438.
  4. Edgley, Carla, 2014. "A genealogy of accounting materiality," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 255-271.
  5. Velayutham, Sivakumar & Perera, Hector, 1996. "Recent developments in the accounting profession in New Zealand: A case of deprofessionalization?," The International Journal of Accounting, Elsevier, vol. 31(4), pages 445-462.
  6. Edwards, John Richard & Anderson, Malcolm & Chandler, Roy A., 2007. "Claiming a jurisdiction for the "Public Accountant" in England prior to organisational fusion," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 61-100.
  7. Lantto, Anna-Maija, 2022. "Obtaining entity-specific information and dealing with uncertainty: Financial accountants' response to their changing work of financial reporting and the role of boundary objects," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
  8. Pat Sucher & Svetlana Bychkova, 2001. "Auditor independence in economies in transition: a study of Russia," European Accounting Review, Taylor & Francis Journals, vol. 10(4), pages 817-841.
  9. Masayoshi Noguchi, 2005. "Interaction between tax and accounting practice: Accounting for stock-in-trade," Accounting History Review, Taylor & Francis Journals, vol. 15(1), pages 1-34.
  10. Jeff Everett & Constance Friesen & Dean Neu & Abu Shiraz Rahaman, 2018. "We Have Never Been Secular: Religious Identities, Duties, and Ethics in Audit Practice," Journal of Business Ethics, Springer, vol. 153(4), pages 1121-1142, December.
  11. Michael Barrett & Yves Gendron, 2006. "WebTrust and the “commercialistic auditor”: The unrealized vision of developing auditor trustworthiness in cyberspace," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(5), pages 631-662, September.
  12. Jane Broadbent & Richard Laughlin, 2005. "Government concerns and tensions in accounting standard-setting: the case of accounting for the Private Finance Initiative in the UK," Accounting and Business Research, Taylor & Francis Journals, vol. 35(3), pages 207-228.
  13. Dragos Zelinschi, 2012. "Une loi suffit-elle ? Le mouvement des comptables roumains dans les années 1920," Post-Print hal-00691074, HAL.
  14. Stephen Walker, 2004. "Conflict, collaboration, fuzzy jurisdictions and partial settlements. Accountants, lawyers and insolvency practice during the late 19th century," Accounting and Business Research, Taylor & Francis Journals, vol. 34(3), pages 247-265.
  15. Joyce, Yvonne, 2014. "Knowledge mandates in the state–profession dynamic: A study of the British insolvency profession," Accounting, Organizations and Society, Elsevier, vol. 39(8), pages 590-614.
  16. Jason Zezhong Xiao & Suchang Yang & Xinmin Zhang & Michael Firth, 2016. "Institutional Arrangements and Government Audit Independence in China," Abacus, Accounting Foundation, University of Sydney, vol. 52(3), pages 532-567, September.
  17. Moll, Jodie & Yigitbasioglu, Ogan, 2019. "The role of internet-related technologies in shaping the work of accountants: New directions for accounting research," The British Accounting Review, Elsevier, vol. 51(6).
  18. Amalou-Döpke, Linda & Süß, Stefan, 2014. "HR measurement as an instrument of the HR department in its exchange relationship with top management: A qualitative study based on resource dependence theory," Scandinavian Journal of Management, Elsevier, vol. 30(4), pages 444-460.
  19. Kotb, Amr & Roberts, Clare & Sian, S., 2012. "E-business audit: Advisory jurisdiction or occupational invasion?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 468-482.
  20. Yinka M. Salaudeen & Jide Ibikunle & Emmanuel Ib Chima, 2015. "Unethical Accounting Practice and Financial Reporting Quality: Evidence from Nigeria," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(2), pages 143-150, April.
  21. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
  22. Aburous, Dina, 2019. "IFRS and institutional work in the accounting domain," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 1-15.
  23. Kim Klarskov Jeppesen, 1998. "Reinventing auditing, redefining consulting and independence," European Accounting Review, Taylor & Francis Journals, vol. 7(3), pages 517-539.
  24. Anthony Puxty & Prem Sikka & Hugh Willmott, 1997. "Mediating Interests: The Accountancy Bodies' Responses to the McFarlane Report," Accounting and Business Research, Taylor & Francis Journals, vol. 27(4), pages 323-340.
  25. Bertrand Malsch & Yves Gendron, 2013. "Re-Theorizing Change: Institutional Experimentation and the Struggle for Domination in the Field of Public Accounting," Journal of Management Studies, Wiley Blackwell, vol. 50(5), pages 870-899, July.
  26. Larsson, Bengt, 2005. "Auditor regulation and economic crime policy in Sweden, 1965-2000," Accounting, Organizations and Society, Elsevier, vol. 30(2), pages 127-144, February.
  27. David Collins & Ian Dewing & Peter Russell, 2009. "The actuary as fallen hero: on the reform of a profession," Work, Employment & Society, British Sociological Association, vol. 23(2), pages 249-266, June.
  28. Agrizzi, D. & Sian, S., 2015. "Artificial corporatism: A portal to power for accountants in Brazil," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 56-72.
  29. Hervé Stolowy & Yves Gendron & Jodie Moll & Luc Paugam, 2019. "Building the Legitimacy of Whistleblowers: A Multi‐Case Discourse Analysis," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 7-49, March.
  30. Frémeaux, Sandrine & Puyou, François-Régis & Michelson, Grant, 2020. "Beyond accountants as technocrats: A common good perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
  31. Nordin, Ingrid Gustafsson, 2023. "Narratives of internal audit: The Sisyphean work of becoming “independent”," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
  32. Caramanis, Constantinos V., 2005. "Rationalisation, charisma and accounting professionalisation: perspectives on the intra-professional conflict in Greece, 1993-2001," Accounting, Organizations and Society, Elsevier, vol. 30(3), pages 195-221, April.
  33. Guénin-Paracini, Henri & Gendron, Yves, 2010. "Auditors as modern pharmakoi: Legitimacy paradoxes and the production of economic order," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(2), pages 134-158.
  34. Laura Davenport & Steven Dellaportas, 2009. "Interpreting the Public Interest: A Survey of Professional Accountants," Australian Accounting Review, CPA Australia, vol. 19(1), pages 11-23, March.
  35. O’Regan, Philip & Killian, Sheila, 2014. "‘Professionals who understand’: Expertise, public interest and societal risk governance," Accounting, Organizations and Society, Elsevier, vol. 39(8), pages 615-631.
  36. Malsch, Bertrand & Gendron, Yves, 2011. "Reining in auditors: On the dynamics of power surrounding an “innovation” in the regulatory space," Accounting, Organizations and Society, Elsevier, vol. 36(7), pages 456-476.
  37. Bakre, Owolabi M., 2008. "Financial reporting as technology that supports and sustains imperial expansion, maintenance and control in the colonial and post-colonial globalisation: The case of the Jamaican economy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(4), pages 487-522.
  38. Power, Michael K., 2003. "Auditing and the production of legitimacy," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 379-394, May.
  39. Sami El Omari, 2008. "Usurper un monopole: ouvrir une profession ou changer une institution," Post-Print halshs-00522523, HAL.
  40. Chua, W. F. & Poullaos, C., 1998. "The dynamics of "closure" amidst the construction of market, profession, empire and nationhood: An historical analysis of an Australian accounting association, 1886-1903," Accounting, Organizations and Society, Elsevier, vol. 23(2), pages 155-187, February.
  41. Itsaso Barrainkua & Marcela Espinosa-Pike, 2015. "Cultural and Socio-Economic Restrictions for the Adoption of the IESBA Code of Ethics for Professional Accountants in the European Countries," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 3-24.
  42. Kyriacou, Orthodoxia, 2016. "Accounting for images of ‘equality’ in digital space: Towards an exploration of the Greek Accounting Professional Institute," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 35(C), pages 35-57.
  43. Apostol, Oana & Pop, Alina, 2019. "‘Paying taxes is losing money’: A qualitative study on institutional logics in the tax consultancy field in Romania," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 58(C), pages 1-23.
  44. Power, Michael, 1997. "Expertise and the construction of relevance: Accountants and environmental audit," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 123-146, February.
  45. Ralph Adler & Gregory Liyanarachchi, 2020. "Towards measuring professionalism in accounting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 1907-1941, September.
  46. Grey, C., 1998. "On being a professional in a "Big Six" firm," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 569-587.
  47. Caramanis, Constantinos V., 2002. "The interplay between professional groups, the state and supranational agents: Pax Americana in the age of 'globalisation'," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 379-408.
  48. Ramirez, Carlos, 2009. "Constructing the governable small practitioner: The changing nature of professional bodies and the management of professional accountants' identities in the UK," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 381-408, April.
  49. Arnold, Patricia J. & Sikka, Prem, 2001. "Globalization and the state-profession relationship: the case the Bank of Credit and Commerce International," Accounting, Organizations and Society, Elsevier, vol. 26(6), pages 475-499, August.
  50. Hammond, Theresa & Clayton, Bruce M. & Arnold, Patricia J., 2012. "An “unofficial” history of race relations in the South African accounting industry, 1968–2000: Perspectives of South Africa's first black chartered accountants," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(4), pages 332-350.
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