"Transparency" in Accounting and Corporate Governance: Making Sense of Multiple Meanings

Stein M., Salterio S., & Shearer T. - Accounting and the Public Interest, 2017

This article examines emergent meanings of 'transparency' to make sense and rationalize complex, ambiguous and uncertain events around accounting scandals and subsequent financial crises. 

Strategic Approaches of CO2 Emissions: The Case of the Cement Industry and Chemical Industry

Arjaliès, D-L., Goubet C. & Ponssard, J-P, 2016

This article shows how companies’ freedom to adopt sustainable development is severely constrained by characteristics of the sector, such as dependence on natural resources.

Elmer G Beamer and the American Institute of Certified Public Accountants: The pursuit of a cognitive standard for the accounting profession

ME Persson, VS, M Stein - Accounting History, 2016

This article investigates Elmer G Beamer’s activities at the American Institute of Certified Public Accountants during a 30-year period beginning in the 1950s, using a theoretical lens from the sociology of professions literature.

The Social Life of Money

ME Persson - Accounting History Review, 2016

The essay holds the subject of money as its central theme and explores its role in society and relationship to the nation state.

The Impotence of Accountability: The Relationship between Greater Transparency and Corporate Reform

VS Radcliffe, C Spence, M Stein, Contemporary Accounting Research, 2016

This paper explores the role of accounting in the attempted reform of the corporation during the “progressive era” in the United States.

Participation in helping networks as social capital mobilization: Impact on influence for domestic men, domestic women, and international MBA students

VS Radcliffe, A Konrad, D Shin, Academy of Management Learning & Education, 2016

This paper examines participation in helping networks among MBA students and its impact on subsequent ratings of influence by peers.

R.J. Chambers and the AICPA’s Postulates and Principles Controversy: A Case of Vicarious Action

ME PerssonCJ Napier, Accounting Historians Journal, 2015

This study seeks to provide an account of some of the events surrounding the American Institute of Certified Public Accountants’ postulates and principles controversy in the 1960s.

Alvin R. Jennings: Managing Partner, Policy-Maker, and Institute President

ME PerssonVS Radcliffe, M Stein - Accounting Historians Journal, 2015 

The paper explores Alvin R. Jennings career activities including his contributions to the professional, academic, and institution discourse of the accounting discipline.

Challengers from Within Economic Institutions: A Second-Class Social Movement? A Response to Déjean, Giamporcaro, Gond, Leca and Penalva-Icher’s Comment on French SRI

Arjaliès, DL. J Bus Ethics, 2014

The article explains why SRI in France can be considered as a social movement and reflects on the dangers of systematically associating societal change with radical activism.

The Australian Accounting Academic in the 1950’s: R.J. Chambers and Networks of Accounting Research

ME Persson, CJ Napier, Meditari Accountancy Research, 2014

This paper examines the challenges faced by an Australian accounting academic, R. J. Chambers, in the 1950s, in breaking into the accounting research community almost entirely located in the USA and the UK.

Accounting and Auditing Activities of the Ontario Securities Commission, 1960s to 2008: The Role and Performance of the First Five Chief Accountants - Part 3: The Fifth Chief Accountant, 1996-2008

VS Radcliffe, SA Zeff, S Gunz, Accounting Perspectives, 2014

This article presents the 3rd part of a historical review and analysis of the role played by the Ontario Securities Commission (OSC) in accounting and auditing from the 1960s onward.

The Ontario Securities Commission on Accounting and Auditing from the 1960s to 2008 - Part 1: 1960s to 1985

VS Radcliffe, S Zeff, Accounting Perspectives, 2014

Part 1 of this paper provides a historical review and analysis of the role played by the Ontario Securities Commission (OSC) in accounting and auditing from the 1960s to 1985.

The Effect of Voluntary Disclosure on Firm Risk and Firm Value: Evidence from Management Earnings Forecasts

Y Shi, SR Foerster, SG Sapp, Advances in Quantitative Analysis of Finance and Accounting, 2014

This study investigates whether the voluntary disclosure of management earnings forecasts influences investors’ assessment of firm risk and firm value.

Voluntary Disclosure, Legal Institutions and Firm Valuation: Evidence from U.S. Cross-Listed Foreign Firms

Y Shi, JB Kim, M Magnan, Journal of International Accounting Research, 2014

Building on the bonding hypothesis, this paper examines the economic consequences of voluntary management earnings forecasts (MFs) made by foreign firms cross-listed in the U.S. market. 

Do Countries Matter for Voluntary Disclosure? Evidence from Cross-listed Firms in the U.S.

Y Shi, JB Kim, M Magnan, Journal of International Accounting Research, 2014

Building on the bonding hypothesis, this paper examines the economic consequences of voluntary management earnings forecasts (MFs) made by foreign firms cross-listed in the U.S. market. 

The Effect of Rankings on Honesty in Budget Reporting

M Sooy, J Brown, J Fisher, G Sprinkle, Accounting, Organizations and Society, 2014

This paper investigates the effect of rankings, which are pervasive in practice, on the honesty of managers’ budget reports, which is important for sound decision making in organizations.

Crisis, Committees and Consultants: The Rise of Value-For-Money Auditing in the Federal Public Sector in Canada

VS Radcliffe, C Free, B White, Journal of Business Ethics, 2013

This paper investigates the key drivers behind the origins of value-for-money (VFM) audit in Canada and the aims, intents, and logics ascribed by the original proponents.

The Election of Auditors in Government: A Study of Politics and the Professional

VS Radcliffe, Accounting and the Public Interest, 2012

This paper examines an election of auditors, which occurred in the State of Ohio in 1994, and uses this case to explore how the electoral process fosters an interaction between the professional claim and political platforms.