Table of contents
Intellectual capital accounting in the UK: A field study perspective
Robin Roslender, Robin FinchamAccounting for intellectual capital is increasingly recognised to be one of the most fascinating and potentially far‐reaching challenges facing the accountancy profession. A…
Language, translation and the problem of international accounting communication
Lisa EvansThe use of technical terms to communicate accounting information can lead to misunderstandings when the meaning of such terms is not fully appreciated by the recipient of the…
Managing financial performance at an ethical investment fund
Christopher J. CowtonEthical investment funds are retail financial products which explicitly add social or ethical goals or constraints to normal financial criteria in selecting their underlying share…
A construction of auditor independence in the Czech Republic: local insights
Pat Sucher, Katarzyna Kosmala‐MacLullichA notion of auditor independence, envisaged as crucial to the credibility of the audit function, resides in professional Codes of Ethics in much of the western world. Since the…
ISSN:
0951-3574Online date, start – end:
1988Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof James Guthrie
- Prof Lee Parker