541
Views
0
CrossRef citations to date
0
Altmetric
Research Article

Using Public Inquiries as a Data Source for Accounting Research: A Systematic Review

ORCID Icon, ORCID Icon, ORCID Icon, ORCID Icon, ORCID Icon, ORCID Icon, ORCID Icon & show all
Received 21 Jan 2021, Accepted 22 Dec 2022, Published online: 03 Mar 2023

References

  • Abdul-Baki, Z., Uthman, A. B., & Kasum, A. S. (2021). The role of accounting and accountants in the oil subsidy corruption scandal in Nigeria. Critical Perspectives on Accounting, 78, 102128. https://doi.org/10.1016/j.cpa.2019.102128
  • Abeysekera, I. (2005). Accounting: In crisis or ascendancy? Accounting History, 10(3), 71–87. https://doi.org/10.1177/103237320501000304
  • Addison, S., & Mueller, F. (2015). The dark side of professions: The big four and tax avoidance. Accounting, Auditing & Accountability Journal, 28(8), 1263–1290. https://doi.org/10.1108/AAAJ-01-2015-1943
  • Ahrens, T. (1997). Strategic interventions of management accountants: Everyday practice of British and German brewers. European Accounting Review, 6(4), 557–588. https://doi.org/10.1080/09638189700000001
  • Ahrens, T., & Chapman, C. S. (2006). Doing qualitative field research in management accounting: Positioning data to contribute to theory. In C. S. Chapman, A. G. Hopwood, & M. D. Shields (Eds.), Handbooks of management accounting research (Vol. 1 (pp. 299–318). Elsevier.
  • Amslem, T., & Gendron, Y. (2019). From emotionality to the cultivation of employability: An ethnography of change in social work expertise following the spread of quantification in a social enterprise. Management Accounting Research, 42, 39–55. https://doi.org/10.1016/j.mar.2018.06.001
  • Andrew, J., & Cahill, D. (2017). Rationalising and resisting neoliberalism: The uneven geography of costs. Critical Perspectives on Accounting, 45, 12–28. https://doi.org/10.1016/j.cpa.2016.09.001
  • Anesa, M., Gillespie, N., Spee, A. P., & Sadiq, K. (2019). The legitimation of corporate tax minimization. Accounting, Organizations and Society, 75, 17–39. https://doi.org/10.1016/j.aos.2018.10.004
  • Annisette, M. (2017). Discourse of the professions: The making, normalizing and taming of Ontario's “foreign-trained accountant. Accounting, Organizations and Society, 60, 37–61. https://doi.org/10.1016/j.aos.2017.06.006
  • Arnaboldi, M., Lapsley, I., & Steccolini, I. (2015). Performance management in the public esctor: The ultimate challenge. Financial Accountability & Management, 31(1), 1–22. https://doi.org/10.1111/faam.12049
  • Arnold, P. J., & Sikka, P. (2001). Globalization and the state–profession relationship: The case the bank of credit and commerce international. Accounting, Organizations and Society, 26(6), 475–499. https://doi.org/10.1016/S0361-3682(01)00009-5
  • Aromataris, E., & Munn, Z. (eds.). (2020). JBI manual for evidence synthesis. Joanna Briggs Institute. https://synthesismanual.jbi.global
  • Artiach, T., Irvine, H., Mack, J., & Ryan, C. (2016). The legitimising processes of a new regulator. Accounting, Auditing & Accountability Journal, 29(5), 802–827. https://doi.org/10.1108/AAAJ-10-2014-1850
  • Australian Business Deans Council. (2019). 2019 Journal Quality List review: Final report. Australian Business Deans Council. https://abdc.edu.au/wp-content/uploads/2020/03/abdc-2019-journal-quality-list-review-report-6-december-2019_2.pdf
  • Baker, R., & Rennie, M. D. (2018). The creation and acceptance of public sector accounting standards in Canada. Accounting History, 23(3), 407–432. https://doi.org/10.1177/1032373217748949
  • Bakre, O., Lauwo, S. G., & McCartney, S. (2017). Western accounting reforms and accountability in wealth redistribution in patronage-based Nigerian society. Accounting, Auditing & Accountability Journal, 30(6), 1288–1308. https://doi.org/10.1108/AAAJ-03-2016-2477
  • Barbadillo, E. R., Humphrey, C., & Benau, M. A. G. (2000). Auditors versus third parties and others: The unusual case of the Spanish audit liability “crisis”. Accounting History, 5(2), 119–148. https://doi.org/10.1177/103237320000500206
  • Baxter, J. H., & Chua, W. F. (1998). Doing field research: Practice and meta-theory in counterpoint. Journal of Management Accounting Research, 10(1), 69–87.
  • Beattie, V. (2014). Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework. The British Accounting Review, 46(2), 111–134. https://doi.org/10.1016/j.bar.2014.05.001
  • Beaumont, S., Clarkson, P., & Tutticci, I. (2018). Identifying lobbying strategies: An analysis of public responses to the productivity commission inquiry into executive remuneration in Australia. Journal of Contemporary Accounting & Economics, 14(3), 288–306. https://doi.org/10.1016/j.jcae.2018.07.001
  • Bedford, D. S., & Speklé, R. F. (2018). Construct validity in survey-based management accounting and control research. Journal of Management Accounting Research, 30(2), 23–58. https://doi.org/10.2308/jmar-51995
  • Beresford, D. R. (2001). Congress looks at accounting for business combinations. Accounting Horizons, 15(1), 73–86. https://doi.org/10.2308/acch.2001.15.1.73
  • Bicudo de Castro, V., & Mihret, D. (2020). Accounting professionalisation in Brazil: Resistance and co-optation in the introduction of a professional entry exam (1999–2010). Accounting History, 25(3), 468–487. https://doi.org/10.1177/1032373219876669
  • Bischof, J., Daske, H., & Sextroh, C. J. (2020). Why do politicians intervene in accounting regulation? The role of ideology and special interests. Journal of Accounting Research, 58(3), 589–642. https://doi.org/10.1111/1475-679X.12300
  • Bougen, P. D., Ogden, S. G., & Outram, Q. (1990). The appearance and disappearance of accounting: Wage determination in the U.K. Coal industry. Accounting, Organizations and Society, 15(3), 149–170. https://doi.org/10.1016/0361-3682(90)90001-B
  • Bromwich, M., & Scapens, R. W. (2016). Management accounting research: 25 years on. Management Accounting Research, 31, 1–9. https://doi.org/10.1016/j.mar.2016.03.002
  • Brown, A. D. (2000). Making sense of inquiry sensemaking. Journal of Management Studies, 37(1), 45–75. https://doi.org/10.1111/1467-6486.00172
  • Brown, A. D. (2004). Authoritative sensemaking in a public inquiry report. Organization Studies, 25(1), 95–112. https://doi.org/10.1177/0170840604038182
  • Bruhn, A. (2019a). Relying on the heuristic of trust: A case study. Accounting & Finance, 59(S1), 333–357. https://doi.org/10.1111/acfi.12346
  • Bruhn, A. (2019b). Trust in, trust out: A real cost of sudden and significant financial loss. Accounting & Finance, 59(S1), 359–381. https://doi.org/10.1111/acfi.12345
  • Caird, J. S. (2016). Public inquiries: Non-statutory commissions of inquiry (Briefing paper No. 02599). House of Commons Library; UK Parliament. https://commonslibrary.parliament.uk/research-briefings/sn02599/
  • Canning, M., & O'Dwyer, B. (2003). A critique of the descriptive power of the private interest model of professional accounting ethics: An examination over time in the Irish context. Accounting, Auditing & Accountability Journal, 16(2), 159–185. https://doi.org/10.1108/09513570310472049
  • Carnegie, G. D., & O’Connell, B. T. (2014). A longitudinal study of the interplay of corporate collapse, accounting failure and governance change in Australia: Early 1890s to early 2000s. Critical Perspectives on Accounting, 25(6), 446–468. https://doi.org/10.1016/j.cpa.2013.04.001
  • Chwastiak, M. (2006). Rationality, performance measures and representations of reality: Planning, programming and budgeting and the Vietnam war. Critical Perspectives on Accounting, 17(1), 29–55. https://doi.org/10.1016/j.cpa.2004.05.006
  • Clarivate. (2013). EndNote 20 [Computer software]. https://endnote.com/product-details
  • Cole, B., & Cooper, C. (2006). Deskilling in the 21st century: The case of rail privatisation. Critical Perspectives on Accounting, 17(5), 601–625. https://doi.org/10.1016/j.cpa.2003.06.011
  • Collins, D., Dewing, I., & Russell, P. (2012). New roles for auditors and reporting accountants in UK banking supervision under the Banking Act 1987. Accounting, Auditing & Accountability Journal, 25(3), 535–565. https://doi.org/10.1108/09513571211209635
  • Collins, D., Dewing, I., & Russell, P. (2015). Between Maxwell and Micawber: Plotting the failure of the equitable life. Accounting and Business Research, 45(6-7), 715–737. https://doi.org/10.1080/00014788.2015.1042355
  • Coombs, H. M., & Edwards, J. R. (2004). The audit of municipal corporations - A quest for professional dominance. Managerial Auditing Journal, 19(1), 68–83. https://doi.org/10.1108/02686900410509820
  • Cooper, C., & Coulson, A. B. (2014). Accounting activism and Bourdieu's ‘collective intellectual’ – reflections on the ICL case. Critical Perspectives on Accounting, 25(3), 237–254. https://doi.org/10.1016/j.cpa.2013.01.002
  • Cooper, C., Coulson, A., & Taylor, P. (2011). Accounting for human rights: Doxic health and safety practices – The accounting lesson from ICL. Critical Perspectives on Accounting, 22(8), 738–758. https://doi.org/10.1016/j.cpa.2011.07.001
  • Courtois, C., & Gendron, Y. (2017). The “normalization” of deviance: A case study on the process underlying the adoption of deviant behavior. Auditing: A Journal of Practice & Theory, 36(3), 15–43. https://doi.org/10.2308/ajpt-51665
  • Craig, R. J., & Amernic, J. H. (2004). Enron discourse: The rhetoric of a resilient capitalism. Critical Perspectives on Accounting, 15(6), 813–852. https://doi.org/10.1016/j.cpa.2002.12.001
  • De Villiers, C., & Hsiao, P.-C. K. (2018). A review of accounting research in Australasia. Accounting and Finance, 58(4), 993–1026. https://doi.org/10.1111/acfi.12424
  • Degeling, P., Anderson, J., & Guthrie, J. (1996). Accounting for public accounts committees. Accounting, Auditing & Accountability Journal, 9(2), 30–49. https://doi.org/10.1108/09513579610116349
  • Dunne, N. J., Brennan, N. M., & Kirwan, C. E. (2021). Impression management and big four auditors: Scrutiny at a public inquiry. Accounting, Organizations and Society, 88, 101170. https://doi.org/10.1016/j.aos.2020.101170
  • Dwyer, G., & Hardy, C. (2016). We have not lived long enough: Sensemaking and learning from bushfire in Australia. Management Learning, 47(1), 45–64. https://doi.org/10.1177/1350507615577047
  • Edwards, J. R. (2011). Professionalising British central government bureaucracy c. 1850: The accounting dimension. Journal of Accounting and Public Policy, 30(3), 217–235. https://doi.org/10.1016/j.jaccpubpol.2011.02.001
  • Edwards, J. R. (2021). Accounting, publicity and class conflict in Victorian Britain. Accounting and Business Research, 52(3), 321–346. https://doi.org/10.1080/00014788.2021.1902260
  • Edwards, J. R., & Chandler, R. (2001). Contextualizing the process of accounting regulation: A study of nineteenth-century British friendly societies. Abacus, 37(2), 188–216. https://doi.org/10.1111/1467-6281.00083
  • Edwards, J. R., & Greener, H. T. (2003). Introducing ‘mercantile’ bookkeeping into British central government, 1828–1844. Accounting and Business Research, 33(1), 51–64. https://doi.org/10.1080/00014788.2003.9729631
  • Edwards, J. R., Coombs, H. M., & Greener, H. T. (2002). British central government and “the mercantile system of double entry” bookkeeping: A study of ideological conflict. Accounting, Organizations and Society, 27(7), 637–658. https://doi.org/10.1016/S0361-3682(01)00060-5
  • Elliott, D., & Macpherson, A. (2010). Policy and practice: Recursive learning from crisis. Group & Organization Management, 35(5), 572–605. https://doi.org/10.1177/1059601110383406
  • Emerson, R. M. (1981). On last resorts. American Journal of Sociology, 87(1), 1–22. https://doi.org/10.1086/227417
  • English, L., & Baxter, J. (2010). The changing nature of contracting and trust in public-private partnerships: The case of Victorian PPP prisons. Abacus, 46(3), 289–319. https://doi.org/10.1111/j.1467-6281.2010.00320.x
  • Finau, G., Jacobs, K., & Chand, S. (2019). Agents of alienation: Accountants and the land grab of Papua New Guinea. Accounting, Auditing & Accountability Journal, 32(5), 1558–1584. https://doi.org/10.1108/AAAJ-10-2017-3185
  • Fisher, R. J. (1993). Social desirability bias and the validity of indirect questioning. Journal of Consumer Research, 20(2), 303–315. https://doi.org/10.1086/209351
  • Free, C., Radcliffe, V. S., Spence, C., & Stein, M. J. (2020). Auditing and the development of the modern state. Contemporary Accounting Research, 37(1), 485–513. https://doi.org/10.1111/1911-3846.12497
  • Funnell, W. (1990). Pathological responses to accounting controls: The British Commissariat in the Crimea 1854–1856. Critical Perspectives on Accounting, 1(4), 319–335. https://doi.org/10.1016/1045-2354(90)04031-9
  • Funnell, W. (2005). Accounting on the frontline: Cost accounting, military efficiency and the South African War. Accounting and Business Research, 35(4), 307–326. https://doi.org/10.1080/00014788.2005.9729997
  • Funnell, W. (2006). National efficiency, military accounting and the business of war. Critical Perspectives on Accounting, 17(6), 719–751. https://doi.org/10.1016/j.cpa.2004.11.008
  • Funnell, W. (2008). The “proper trust of liberty”: Economical reform, the English constitution and the protections of accounting during the American war of independence. Accounting History, 13(1), 7–32. https://doi.org/10.1177/1032373207083925
  • Gendron, Y., & Spira, L. F. (2010). Identity narratives under threat: A study of former members of Arthur Andersen. Accounting, Organizations and Society, 35(3), 275–300. https://doi.org/10.1016/j.aos.2009.09.001
  • Gephart, R. P. (1987). Organization design for hazardous chemical accidents. Columbia Journal of World Business, 22(1), 51–58.
  • Gephart, R. P. (1993). The textual approach: Risk and blame in disaster sensemaking. Academy of Management Journal, 36(6), 1465–1514. https://doi.org/10.2307/256819
  • Gephart, R. P. (1997). Hazardous measures: An interpretive textual analysis of quantitative sensemaking during crises. Journal of Organizational Behavior, 18(S1), 582–622. https://doi.org/10.1002/(SICI)1099-1379(199711)18:1+<583::AID-JOB908>3.0.CO;2-T
  • Gephart, R. P. (2007). Crisis sensemaking and the public inquiry. In C. M. Pearson, C. Roux-Dufort, & J. A. Clair (Eds.), International handbook of organizational crisis management (pp. 123–160). Sage Publications.
  • Gephart, R. P., Steier, L., & Lawrence, T. (1990). Cultural rationalities in crisis sensemaking: A study of a public inquiry into a major industrial accident. Industrial Crisis Quarterly, 4(1), 27–48. https://doi.org/10.1177/108602669000400102
  • Gieseke, J., & Gerbrandy, G.-J. (2017). Report on the Inquiry into Emission Measurements in the Automotive Sector. European Parliament Committee of Inquiry into Emission Measurements in the Automotive Sector. https://www.europarl.europa.eu/doceo/document/A-8-2017-0049_EN.pdf
  • Hall, M., & Millo, Y. (2018). Choosing an accounting method to explain public policy: Social return on investment and UK non-profit sector policy. European Accounting Review, 27(2), 339–361. https://doi.org/10.1080/09638180.2016.1261721
  • Hardies, K., & Khalifa, R. (2018). Gender is not “a dummy variable”: A discussion of current gender research in accounting. Qualitative Research in Accounting and Management, 15(3), 385–407. https://doi.org/10.1108/QRAM-08-2017-0083
  • Haswell, S., & Evans, E. (2018). Enron, fair value accounting, and financial crises: A concise history. Accounting, Auditing & Accountability Journal, 31(1), 25–50. https://doi.org/10.1108/AAAJ-04-2016-2525
  • Heckman, J. (1990). Varieties of selection bias. The American Economic Review, 80(2), 313–318.
  • Hiebl, M. R. W. (2021). Sample selection in systematic literature reviews of management research. Organizational Research Methods, 1–33. https://doi.org/10.1177/1094428120986851
  • Hossain, L., Hamra, J., Wigand, R. T., & Carlsson, S. (2015). Exponential random graph modeling of emergency collaboration networks. Knowledge-Based Systems, 77(1), 68–79. https://doi.org/10.1016/j.knosys.2014.12.029
  • Ittner, C. D., & Larcker, D. F. (2001). Assessing empirical research in managerial accounting: A value-based management perspective. Journal of Accounting and Economics, 32(1), 349–410. https://doi.org/10.1016/S0165-4101(01)00026-X
  • Jacobs, K., & Jones, K. (2009). Legitimacy and parliamentary oversight in Australia: The rise and fall of two public accounts committees. Accounting, Auditing & Accountability Journal, 22(1), 13–34. https://doi.org/10.1108/09513570910922999
  • Jiang, H., Habib, A., & Hasan, M. M. (2022). Short selling: A review of the literature and implications for future research. European Accounting Review, 31(1), 1–31. https://doi.org/10.1080/09638180.2020.1788406
  • Jones, S. (1995). A cross-sectional analysis of recommendations for company financial disclosure and auditing by nineteenth-century parliamentary witnesses. Accounting, Business & Financial History, 5(2), 159–188. https://doi.org/10.1080/09585209500000038
  • Jones, S. (1997). The professional background of company law pressure groups. Accounting, Business & Financial History, 7(2), 233–242. https://doi.org/10.1080/095852097330720
  • Jupe, R., & Funnell, W. (2015). Neoliberalism, consultants and the privatisation of public policy formulation: The case of Britain's rail industry. Critical Perspectives on Accounting, 29, 65–85. https://doi.org/10.1016/j.cpa.2015.02.001
  • Kamal, O., Brown, D., Sivabalan, P., & Sundin, H. (2015). Accounting information and shifting stakeholder salience: An industry level approach. Qualitative Research in Accounting and Management, 12(2), 172–200. https://doi.org/10.1108/QRAM-04-2014-0028
  • Keenan, M. G. (2000). Between anarchy and authority: The New Zealand society of accountants’ management of crisis, 1989-1993. Accounting History, 5(2), 93–119. https://doi.org/10.1177/103237320000500205
  • Kent, J. (2003). The PSASB: The accounting profession in regulatory space. Australian Accounting Review, 13(2), 10–15. https://doi.org/10.1111/j.1835-2561.2003.tb00394.x
  • Kerwin, H., & Narayan, M. (2019). When the carnival is over: The case for reform of access to royal commission records. In A. Genovese, T. Luker, & K. Rubenstein (Eds.), The court as archive (pp. 67–96). ANU Press. https://openresearch-repository.anu.edu.au/handle/1885/157043
  • Killian, S. (2015). “For lack of accountability”: The logic of the price in Ireland’s Magdalen Laundries. Accounting, Organizations and Society, 43, 17–32. https://doi.org/10.1016/j.aos.2015.03.006
  • Kitts, K. (2014). Presidential commissions in the US political system. In S. Prasser & H. Tracey (Eds.), Royal commissions and public inquiries: Practice and potential (pp. 356–371). Conor Court Publishing.
  • Klijn, E.-H., & Koppenjan, J. F. M. (2014). Accountable networks. In M. Bovens, R. Goodin, & T. Schillemans (Eds.), The Oxford handbook of public accountability (pp. 242–257). Oxford University Press.
  • Knights, D., & Vurdubakis, T. (1993). Calculations of risk: Towards an understanding of insurance as a moral and political technology. Accounting, Organizations and Society, 18(7), 729–764. https://doi.org/10.1016/0361-3682(93)90050-G
  • Larsson, B. (2005). Auditor regulation and economic crime policy in Sweden, 1965–2000. Accounting, Organizations and Society, 30(2), 127–144. https://doi.org/10.1016/j.aos.2003.12.002
  • Lee, B. (2010). The individual learning account experiment in the UK: A conjunctural crisis? Critical Perspectives on Accounting, 21(1), 18–30. https://doi.org/10.1016/j.cpa.2009.09.001
  • Leung, P., & Cooper, B. J. (2003). The mad hatter's corporate tea party. Managerial Auditing Journal, 18(6/7), 505–516. https://doi.org/10.1108/02686900310482641
  • Lew, B., & Richardson, A. J. (1992). Institutional responses to bank failure: A comparative case study of the Home Bank (1923) and Canadian Commercial Bank (1985) failures. Critical Perspectives on Accounting, 3(2), 163–183. https://doi.org/10.1016/1045-2354(92)90009-G
  • Linnenluecke, M. K., Marrone, M., & Singh, A. K. (2020). Conducting systematic literature reviews and bibliometric analyses. Australian Journal of Management, 45(2), 175–194. https://doi.org/10.1177/0312896219877678
  • Lipsky, M. (1969). Toward a theory of street-level bureaucracy. Institute for Research on Poverty; University of Wisconsim-Madison. https://www.irp.wisc.edu/publications/dps/pdfs/dp4869.pdf
  • Loh, C. M., Deegan, C., & Inglis, R. (2015). The changing trends of corporate social and environmental disclosure within the Australian gambling industry. Accounting & Finance, 55(3), 783–823. https://doi.org/10.1111/acfi.12075
  • Löhlein, L., & Müßig, A. (2020). At the boundaries of institutional theorizing: Individual entrepreneurship in episodes of regulatory change. Accounting, Organizations and Society, 83, 101102. https://doi.org/10.1016/j.aos.2019.101102
  • Maier, E. R. (2021). Measuring entertainment production at the Canadian Television Fund. Accounting History, 26(1), 61–79. https://doi.org/10.1177/1032373220933706
  • Mardjono, A. (2005). A tale of corporate governance: Lessons why firms fail. Managerial Auditing Journal, 20(3), 272–283. https://doi.org/10.1108/02686900510585609
  • Marier, P. (2009). The power of institutionalized learning: The uses and practices of commissions to generate policy change. Journal of European Public Policy, 16(8), 1204–1223. https://doi.org/10.1080/13501760903332761
  • Massaro, M., Dumay, J., & Guthrie, J. (2016). On the shoulders of giants: Undertaking a structured literature review in accounting. Accounting, Auditing, & Accountability, 29(5), 767–801. https://doi.org/10.1108/AAAJ-01-2015-1939
  • Miley, F., & Read, A. (2017). The purgatorial shadows of war: Accounting, blame and shell shock pensions, 1914–1923. Accounting History, 22(1), 5–28. https://doi.org/10.1177/1032373216656648
  • Moerman, L. C., & van der Laan, S. L. (2012). Risky business: Socializing asbestos risk and the hybridization of accounting. Critical Perspectives on Accounting, 23(2), 107–116. https://doi.org/10.1016/j.cpa.2011.10.004
  • Moerman, L. C., & van der Laan, S. L. (2015). Silencing the noise: Asbestos liabilities, accounting and strategic bankruptcy. Critical Perspectives on Accounting, 27, 118–128. https://doi.org/10.1016/j.cpa.2014.03.004
  • Moerman, L. C., & van der Laan, S. L. (2021). Paupers, burial clubs and funeral insurance: Calculating moral panics. The British Accounting Review, 53(2), 100911. https://doi.org/10.1016/j.bar.2020.100911
  • Morrison, M. A. (2004). Rush to judgment: The lynching of Arthur Andersen & Co. Critical Perspectives on Accounting, 15(3), 335–375. https://doi.org/10.1016/j.cpa.2004.01.001
  • Neesham, C., McCormick, L., & Greenwood, M. (2017). When paradigms meet: Interacting perspectives on evaluation in the non-profit sector. Financial Accountability & Management, 33(2), 192–219. https://doi.org/10.1111/faam.12121
  • Neu, D., Everett, J., & Rahaman, A. S. (2013). Internal auditing and corruption within government: The case of the Canadian sponsorship program. Contemporary Accounting Research, 30(3), 1223–1250. https://doi.org/10.1111/j.1911-3846.2012.01195.x
  • Neu, D., Everett, J., Rahaman, A. S., & Martinez, D. (2013). Accounting and networks of corruption. Accounting, Organizations and Society, 38(6), 505–524. https://doi.org/10.1016/j.aos.2012.01.003
  • Neu, D., & Graham, C. (2006). The birth of a nation: Accounting and Canada’s first nations, 1860–1900. Accounting, Organizations and Society, 31(1), 47–76. https://doi.org/10.1016/j.aos.2004.10.002
  • Neu, D., & Wright, M. (1992). Bank failures, stigma management and the accounting establishment. Accounting, Organizations and Society, 17(7), 645–665. https://doi.org/10.1016/0361-3682(92)90017-M
  • Norris, E., & Shepheard, M. (2017). How public inquiries can lead to change. The UK Institute for Government. https://www.instituteforgovernment.org.uk/publications/how-public-inquiries-can-lead-change
  • O’Regan, P., & Killian, S. (2014). ‘Professionals who understand’: Expertise, public interest and societal risk governance. Accounting, Organizations and Society, 39(8), 615–631. https://doi.org/10.1016/j.aos.2014.07.004
  • Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., Shamseer, L., Tetzlaff, J. M., Akl, E. A., Brennan, S. E., Chou, R., Glanville, J., Grimshaw, J. M., Hróbjartsson, A., Lalu, M. M., Li, T., Loder, E. W., Mayo-Wilson, E., McDonald, S., … Moher, D. (2021). The PRISMA 2020 statement: An updated guideline for reporting systematic reviews. British Medical Journal, 372(n71), 1–9. https://doi.org/10.1136/bmj.n71
  • Palea, V. (2017). Whither accounting research? A European view. Critical Perspectives on Accounting, 42, 59–73. https://doi.org/10.1016/j.cpa.2016.03.002
  • Parker, L. D. (2012). Beyond the ticket and the brand: Imagining an accounting research future. Accounting & Finance, 52(4), 1153–1182. https://doi.org/10.1111/j.1467-629X.2012.00507.x
  • Patton, M. Q. (2002). Qualitative research and evaluation methods (3rd ed.). Sage Publications.
  • Pavy, E. (2020). Committees of inquiry in national parliaments: Comparative survey (Report No. PE 649.524). European Parliament Policy Department for Citizens’ Rights and Constitutional Affairs. https://www.europarl.europa.eu/RegData/etudes/STUD/2020/649524/IPOL_STU(2020)649524_EN.pdf
  • Powers, W., Troubh, R. S., & Winokur, H. S. (2002). Report of investigation by the Special Investigative Committee of the Board of Directors of Enron Corp. Enron Corporation. http://i.cnn.net/cnn/2002/LAW/02/02/enron.report/powers.report.pdf
  • Prasser, S. (2005). Public inquiries. http://www.publicinquiries.com.au/
  • Prasser, S. (2006a). Royal commissions and public inquiries in Australia. LexisNexis.
  • Prasser, S. (2006b). Royal commissions in Australia: When should governments appoint them? Australian Journal of Public Administration, 65(3), 28–47. https://doi.org/10.1111/j.1467-8500.2006.00492a.x
  • Prasser, S. (2020, January 14). How royal commissions can both help and hinder. Australian Financial Review. https://www.afr.com/politics/federal/how-royal-commissions-can-both-help-and-hinder-20200113-p53r20
  • Prasser, S., & Tracey, H. (2014a). History, trends and key issues - the story so far …  In S. Prasser, & H. Tracey (Eds.), Royal commissions and public inquiries: Practice and potential (pp. 1–7). Connor Court Publishing.
  • Prasser, S., & Tracey, H. (2014b). An inquiry by any other name … types of public inquiry. In S. Prasser, & H. Tracey (Eds.), Royal commissions and public inquiries: Practice and potential (pp. 37–42). Connor Court Publishing.
  • Radcliffe, V. S., Spence, C., & Stein, M. (2017). The impotence of accountability: The relationship between greater transparency and corporate reform. Contemporary Accounting Research, 34(1), 622–657. https://doi.org/10.1111/1911-3846.12277
  • Ransley, J. (2014). Public inquiries into political wrongdoing. In S. Prasser & H. Tracey (Eds.), Royal commissions and public inquiries: Practice and potential (pp. 55–76). Connor Court Publishing.
  • Roberts, J. (1991). The possibilities of accountability. Accounting, Organizations and Society, 16(4), 355–368. https://doi.org/10.1016/0361-3682(91)90027-C
  • Rogers, W. (1986). Report of the Presidential Commission on the Space Shuttle Challenger Accident, Vols. I-V. US Government Printing Office. https://history.nasa.gov/rogersrep/genindex.htm
  • Schührer, S. (2018). Identifying policy entrepreneurs of public sector accounting agenda setting in Australia. Accounting, Auditing & Accountability Journal, 31(4), 1067–1097. https://doi.org/10.1108/AAAJ-02-2016-2401
  • Silverman, D. (2013). Doing qualitative research: A practical handbook. Sage Publications.
  • Singh, S., Dhir, S., Gupta, A., Das, V. M., & Sharma, A. (2021). Antecedents of innovation implementation: A review of literature with meta-analysis. Foresight, 23(3), 273–298. https://doi.org/10.1108/FS-03-2020-0021
  • Skærbæk, P., & Christensen, M. (2015). Auditing and the purification of blame. Contemporary Accounting Research, 32(3), 1263–1284. https://doi.org/10.1111/1911-3846.12106
  • Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104, 333–339. https://doi.org/10.1016/j.jbusres.2019.07.039
  • Sprinkle, G. B., & Williamson, M. G. (2006). Experimental research in managerial accounting. In C. S. Chapman, A. G. Hopwood, & M. D. Shields (Eds.), Handbooks of management accounting research (Vol. 1 (pp. 415–444). Elsevier.
  • Stark, A., & Yates, S. (2021). Public inquiries as procedural policy tools. Policy and Society, 40(3), 345–361. https://doi.org/10.1080/14494035.2021.1955485
  • Stevenson-Clarke, P., & Bowden, B. (2018). Difference of purpose: The usage of railway accounts in Victoria and Queensland (1880–1900), a comparative study. Accounting History, 23(1-2), 231–251. https://doi.org/10.1177/1032373217708799
  • Suddaby, R., Cooper, D. J., & Greenwood, R. (2007). Transnational regulation of professional services: Governance dynamics of field level organizational change. Accounting, Organizations and Society, 32(4), 333–362. https://doi.org/10.1016/j.aos.2006.08.002
  • Tank, A. K., & Farrell, A. M. (2022). Is neuroaccounting taking a place on the stage? A review of the influence of neuroscience on accounting research. European Accounting Review, 31(1), 173–207. https://doi.org/10.1080/09638180.2020.1866634
  • Taylor, R. H. L. J. (1990). The Hillsborough Stadium disaster, 15 April 1989, final report (No. Cm 962). Her Majesty's Stationery Office. https://web.archive.org/web/20140330053408/http://southyorks.police.uk/sites/default/files/hillsborough%20stadium%20disaster%20final%20report.pdf
  • Thane, P. (1992). The history of the gender division of labour in Britain: Reflections on “‘Herstory’ in accounting: The first eighty years. Accounting, Organizations and Society, 17(3-4), 299–312. https://doi.org/10.1016/0361-3682(92)90026-O
  • Toms, J. S. (1998). The supply of and demand for accounting information in an unregulated market: Examples from the Lancashire cotton mills, 1855–1914. Accounting, Organizations and Society, 23(2), 217–238. https://doi.org/10.1016/S0361-3682(96)00046-3
  • Tranfield, D., Denyer, D., & Smart, P. (2003). Towards a methodology for developing evidence-informed management knowledge by means of systematic review. British Journal of Management, 14(3), 207–222. https://doi.org/10.1111/1467-8551.00375
  • Tremblay, M.-S. (2012). Illusions of control? The extension of new public management through corporate governance regulation. Financial Accountability & Management, 28(4), 395–416. https://doi.org/10.1111/j.1468-0408.2012.00553.x
  • Van Schalkwy, L. (2001). Constitutionality and the Income Tax Act. Meditari Accountancy Research, 9(1), 285–299. https://doi.org/10.1108/10222529200100015
  • Vollmers, G., Antonelli, V., D'Alessio, R., & Rossi, R. (2016). Cost accounting for war: Contracting procedures and cost-plus pricing in WWI industrial mobilization in Italy. European Accounting Review, 25(4), 735–769. https://doi.org/10.1080/09638180.2015.1085887
  • Walker, S. P. (2004). Expense, social and moral control. Accounting and the administration of the old poor law in England and Wales. Journal of Accounting and Public Policy, 23(2), 85–127. https://doi.org/10.1016/j.jaccpubpol.2004.02.001
  • Walker, S. P. (2008). Accounting, paper shadows and the stigmatised poor. Accounting, Organizations and Society, 33(4-5), 453–487. https://doi.org/10.1016/j.aos.2007.02.006
  • Walker, S. P. (2011). Ethel Ayres Purdie: Critical practitioner and suffragist. Critical Perspectives on Accounting, 22(1), 79–101. https://doi.org/10.1016/j.cpa.2010.09.001
  • Walker, S. P., & Carnegie, G. D. (2007). Budgetary earmarking and the control of the extravagant woman in Australia, 1850–1920. Critical Perspectives on Accounting, 18(2), 233–261. https://doi.org/10.1016/j.cpa.2005.10.003
  • Whittle, A., Carter, C., & Mueller, F. (2014). ‘Above the fray’: Interests, discourse and legitimacy in the audit field. Critical Perspectives on Accounting, 25(8), 783–802. https://doi.org/10.1016/j.cpa.2013.09.001
  • Yang, D., Dumay, J., & Tweedie, D. (2020). Accounting's role in resisting wage theft: A labour process theory analysis. Accounting, Auditing & Accountability Journal, 34(1), 85–110. https://doi.org/10.1108/AAAJ-11-2019-4268
  • Young, J. J. (2014). Separating the political and technical: Accounting standard-setting and purification. Contemporary Accounting Research, 31(3), 713–747. https://doi.org/10.1111/1911-3846.12046

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.