It is difficult for the authors to constrain the boundaries of what one can learn from a contrastive and in-depth study of this portfolio of papers for developing new theoretical insights and testable conjectures pertaining to both today’s and tomorrow’s accountant-auditors. For that reason, the authors are confident readers will share their desire to thank the authors of the main papers as well as the authors of the commentaries for their thoughtful analyses.
Chapman, C, and M. E. Peecher. 2011. Worlds of Assurance. Accounting, Organizations & Society 36 (4/5): 267-268.
The results of this study are important for auditors to consider when making going concern assessments as well as other audit judgments. Specifically, auditors should consider the importance of establishing the chronological order of audit evidence to avoid presentation order effects inappropriately influencing their judgments
Favere-Marchesi, M. 2006. “Order Effects” Revisited: The Importance of Chronology. Auditing: A Journal of Practice and Theory
25 (1): 69-83.
First, the authors present a long-term case study of the development of the idea of reliability in accounting literature and standard-setting which adds to histories of conceptual thinking in financial reporting. Hence, by following the decision-making of the standard setting bodies regarding the qualitative characteristics of their framework, this paper contributes to the scarce empirical literature on actual processes of standard-setting in accounting.
Erb, C., & Pelger, C. (2015). “Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting. Accounting, Organizations & Society 40: 13-40.
This study points out the paradox that managers find themselves in as they struggle to manage relationships with staff, partners, and clients while simultaneously engaging in non-client productive activities in order to gain notoriety in the firm and impress the partners. The “mountain” referred to in the title of this article represents the different and unpredictable obstacles that managers must overcome in order to reach the other side of their career; partnership.
For more information on this study, please contact Martin Kornberger.
Kornberger, M., L. Justensen, and J. Mourtsen.2011. When you make manager, we put a big mountain in front of you: an ethnography of managers in a big 4 accounting firm. Accounting, Organizations and Society 36 (8): 514-533.