Zobrazeno 1 - 10
of 10
pro vyhledávání: '"Amanda Sonnerfeldt"'
Publikováno v:
Discourse & Communication. 17:57-76
Historically, companies have communicated taxes as a burden, as the benefits provided by governments are not perceived to be in proportion to their payments. With sustainable development becoming central in many policy areas, new discourses including
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8219f7df822f5c3671174e9f76a28107
https://doi.org/10.1177/17504813221131219
https://doi.org/10.1177/17504813221131219
Publikováno v:
Accounting Forum. :1-29
This study explores the travel of integrated reporting (IR) from a global private sector reporting idea into a local public sector entity. Drawing on the Scandinavian institutionalist notion of translation, a case study approach is adopted to analyse
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::fbd51cbeecebcd716bf35de647de9f1e
https://doi.org/10.1080/01559982.2021.2016104
https://doi.org/10.1080/01559982.2021.2016104
Autor:
Wenjun Wen, Amanda Sonnerfeldt
Publikováno v:
Accounting History. 27:95-124
This paper provides an analysis of the establishment of global accounting firms (the ‘Big Four’) in China between 1978 and 2007. Drawing on the extant literature on professional service firms, and the work of Faulconbridge and Muzio (2015) , this
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::aac1756027c4524649923aa9a3050c31
https://doi.org/10.1177/10323732211058183
https://doi.org/10.1177/10323732211058183
Publikováno v:
Humphrey, C, Sonnerfeldt, A & Wen, W 2021, ' The strategic significance of the CICPA in the making of a Chinese home-grown public accounting profession ', Accounting and Business Research, vol. 51, no. 6-7, pp. 636-676 . https://doi.org/10.1080/00014788.2021.1935684
This paper provides a detailed, longitudinal study of the role and strategies of the Chinese Institute of Certified Public Accountants (CICPA) in building a Chinese home-grown public accounting profession since the late 1980s. Drawing on previously u
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9bb86768ffe0d0e2900abcc4622140eb
https://www.research.manchester.ac.uk/portal/en/publications/the-strategic-significance-of-the-cicpa-in-the-making-of-a-chinese-homegrown-public-accounting-profession(0b042cd0-3677-4812-83f5-04752c995778).html
https://www.research.manchester.ac.uk/portal/en/publications/the-strategic-significance-of-the-cicpa-in-the-making-of-a-chinese-homegrown-public-accounting-profession(0b042cd0-3677-4812-83f5-04752c995778).html
Publikováno v:
Humphrey, C, Sonnerfeldt, A, Komori, N & Curtis, E 2021, ' Audit and the Pursuit of Dynamic Repair ', European Accounting Review, vol. 30, no. 3, pp. 445-471 . https://doi.org/https://www.tandfonline.com/doi/full/10.1080/09638180.2021.1919539
Is audit capable of evolving into something that is more consistently valued and socially purposeful? We address this fundamental question, utilizing Sennett’s (2008). The Craftsman. New Haven: Yale University Press) notion of ‘dynamic repair’
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::43e9e492f96fab06e1261bfa7db7d0c4
https://www.research.manchester.ac.uk/portal/en/publications/audit-and-the-pursuit-of-dynamic-repair(139d1c74-5181-4c68-b501-c67701c3d396).html
https://www.research.manchester.ac.uk/portal/en/publications/audit-and-the-pursuit-of-dynamic-repair(139d1c74-5181-4c68-b501-c67701c3d396).html
Publikováno v:
Accounting, Economics, and Law. 10(2)
The purpose of this paper is to enhance our understanding of the notions and conceptual foundations of assurance in the standard setting arena. This will facilitate an informed discussion of the challenges and the role of assurance within an increasi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c50284d52908c07dbb6daf3c0da0d8d4
https://doi.org/10.1515/ael-2018-0050
https://doi.org/10.1515/ael-2018-0050
Publikováno v:
New Trends in Public Sector Reporting ISBN: 9783030400552
Integrated reporting (IR) in the public sector has been put forward as a framework to help public sector entities address diverse accountability requirements while gaining a greater understanding of the ways in which they create value. This chapter h
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::293377e7e286a1a3ceb8e7a705396372
https://doi.org/10.1007/978-3-030-40056-9_2
https://doi.org/10.1007/978-3-030-40056-9_2
Autor:
Anne Loft, Amanda Sonnerfeldt
Publikováno v:
Accounting History. 23:521-540
This article aims to contextualise the development of the Code of Ethics for Professional Accountants by the International Federation of Accountants (IFAC) between 1977 and 2006. Drawing on transnational regulation literature, an extensive review of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::baf0cca083941b86c9e021b2e7bd4816
https://doi.org/10.1177/1032373217751219
https://doi.org/10.1177/1032373217751219
Publikováno v:
Hilling, A, Lundtofte, F, Sandell, N, Sonnerfeldt, A & Vilhelmsson, A 2021, ' Tax avoidance and state ownership — The case of Sweden ', Economics Letters, vol. 208, 110063 . https://doi.org/10.1016/j.econlet.2021.110063
We propose a simple theoretical model for how a company with both private and state shareholders decides on its optimal tax policy. The model predicts that even in the absence of state shareholding, a company will not always pick a tax policy that mi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::116a3887c1785378851c5c56c0e559c6
https://doi.org/10.1016/j.econlet.2021.110063
https://doi.org/10.1016/j.econlet.2021.110063
Autor:
Amanda Sonnerfeldt
Publikováno v:
SSRN Electronic Journal.
It is a well-institutionalised notion that information subjected to assurance (audit) by third parties contributes to better quality information for decision making. In the field of sustainability reporting, who are providing assurance and how is qua
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::615f594ab22574a6a704826d93e304b6
https://doi.org/10.2139/ssrn.2471522
https://doi.org/10.2139/ssrn.2471522