This review paper argues that the institutions and sites of professionalization projects and
regulatory processes matter. The institutions and locations where regulation takes place …

Voluntary environmental governance arrangements have focal attention in studies on
environmental policy, regulation and governance. The four major debates in the …

This paper examines the role of large accounting firms in the emergence of a transnational
regulatory field in professional services. We use neo-institutional theory to illuminate the …

Over the past three decades, a desire to understand the processes of change within
accounting, and the contribution made by accounting to broader societal and organizational …

In 2005, the British parliament passed legislation to make available the first new legal form
of incorporation in over a century: the Community Interest Company (CIC). This initiative …

The mass migration of refugees in the fall of 2015 in Europe posed an immense
humanitarian and logistical challenge: exhausted from their week-long journeys, refugees …

In the past two decades, a body of literature has developed which depicts accounting as a
social and institutional practice. Researchers adopting this perspective typically demonstrate …

In the aftermath of Enron and the collapse of Arthur Andersen, new “independent”
institutions were created to oversee financial auditing. Based on a modified version of Lukes' …

Independent oversight bodies such as the PCAOB in the US and the POB in the UK pervade
the international accounting regulatory environment. Their existence has been hailed as …

Despite the ubiquitous nature of the discourse on human rights there is currently little
research on the emergence of disclosure by multinational corporations on their human rights …