Annexing new audit spaces:challenges and adaptations

Purpose - The purpose of this paper is to examine attempts at jurisdictional expansion in the audit field. Specifically, the authors critically analyse the professional implications of "new audit spaces", that is, novel auditing and assurance services that have emerged at intersections between audit and other fields such as the environment, the public sector, sport and education. The purpose is two-fold. First, to better understand the dynamics of new audit spaces, and second, to highlight the major challenges and adaptations prompted by these dynamics. Design/methodology/approach - Drawing on Bourdieu’s theory of practice, the authors highlight and problematise four issues central to the construction of new audit spaces: independence; reporting; professional accreditation; and the nature of the audit role. Findings - The audit profession has experienced mixed success in seeking to annex new audit spaces; in some instances, practices initially located at the margins of auditing have moved towards its centre, while elsewhere projects have been abandoned, colonised by others or remain in flux. In these ventures, the accounting profession is brought into competition with other bodies of expertise and modes of practice. In new audit spaces, core elements of auditing, as conventionally conceived, are transmogrified as they travel. Originality/value - This analysis calls into question some of the "sacred cows" of auditing and challenges the transferability of the capitals and habitus of the accounting profession in other domains. Future research avenues are suggested

The use of plants for remediation of metal-contaminated soils,

The use of green plants to remove, contain, inactivate, or degrade harmful environmental contaminants (generally termed phytoremediation) is an emerging technology. In this paper, an overview is given of existing information concerning the use of plants for the remediation of metal-contaminated soils. Both site decontamination (phytoextraction) and stabilization techniques (phytostabilization) are described. In addition to the plant itself, the use of soil amendments for mobilization (in case of phytoextraction) and immobilization (in case of phytostabilization) is discussed. Also, the economical impacts of changed land-use, eventual valorization of biomass, and cost-benefit aspects of phytoremediation are treated. In spite of the growing public and commercial interest and success, more fundamental research is needed still to better exploit the metabolic diversity of the plants themselves, but also to better understand the complex interactions between metals, soil, plant roots, and micro-organisms (bacteria and mycorrhiza) in the rhizosphere. Further, more demonstration experiments are needed to measure the underlying economics, for public acceptance and last but not least, to convince policy makers

The geodynamic and limnological evolution of Balkan Lake Ohrid, possibly the oldest extant lake in Europe

Studies of the upper 447 m of the DEEP site sediment succession from central Lake Ohrid, Balkan Peninsula, North Macedonia and Albania provided important insights into the regional climate history and evolutionary dynamics since permanent lacustrine conditions established at 1.36 million years ago (Ma). This paper focuses on the entire 584-m-long DEEP sediment succession and a comparison to a 197-m-long sediment succession from the Pestani site ~5 km to the east in the lake, where drilling ended close to the bedrock, to unravel the earliest history of Lake Ohrid and its basin development. 26Al/10Be dating of clasts from the base of the DEEP sediment succession implies that the sedimentation in the modern basin started at c. 2 Ma. Geophysical, sedimentological and micropalaeontological data allow for chronological information to be transposed from the DEEP to the Pestani succession. Fluvial conditions, slack water conditions, peat formation and/or complete desiccation prevailed at the DEEP and Pestani sites until 1.36 and 1.21 Ma, respectively, before a larger lake extended over both sites. Activation of karst aquifers to the east probably by tectonic activity and a potential existence of neighbouring Lake Prespa supported filling of Lake Ohrid. The lake deepened gradually, with a relatively constant vertical displacement rate of ~0.2 mm a−1 between the central and the eastern lateral basin and with greater water depth presumably during interglacial periods. Although the dynamic environment characterized by local processes and the fragmentary chronology of the basal sediment successions from both sites hamper palaeoclimatic significance prior to the existence of a larger lake, the new data provide an unprecedented and detailed picture of the geodynamic evolution of the basin and lake that is Europe’s presumed oldest extant freshwater lake

The geodynamic and limnological evolution of Balkan Lake Ohrid, possibly the oldest extant lake in Europe

Studies of the upper 447 m of the DEEP site sediment succession from central Lake Ohrid, Balkan Peninsula, North Macedonia and Albania provided important insights into the regional climate history and evolutionary dynamics since permanent lacustrine conditions established at 1.36 million years ago (Ma). This paper focuses on the entire 584-m-long DEEP sediment succession and a comparison to a 197-m-long sediment succession from the Pestani site ~5 km to the east in the lake, where drilling ended close to the bedrock, to unravel the earliest history of Lake Ohrid and its basin development. 26Al/10Be dating of clasts from the base of the DEEP sediment succession implies that the sedimentation in the modern basin started at c. 2 Ma. Geophysical, sedimentological and micropalaeontological data allow for chronological information to be transposed from the DEEP to the Pestani succession. Fluvial conditions, slack water conditions, peat formation and/or complete desiccation prevailed at the DEEP and Pestani sites until 1.36 and 1.21 Ma, respectively, before a larger lake extended over both sites. Activation of karst aquifers to the east probably by tectonic activity and a potential existence of neighbouring Lake Prespa supported filling of Lake Ohrid. The lake deepened gradually, with a relatively constant vertical displacement rate of ~0.2 mm a−1 between the central and the eastern lateral basin and with greater water depth presumably during interglacial periods. Although the dynamic environment characterized by local processes and the fragmentary chronology of the basal sediment successions from both sites hamper palaeoclimatic significance prior to the existence of a larger lake, the new data provide an unprecedented and detailed picture of the geodynamic evolution of the basin and lake that is Europe’s presumed oldest extant freshwater lake

Introducing and Contextualising Customer Lifetime Valuation: A Management Accounting Teaching Resource

The resource presented in this paper introduces and contextualises the teaching of Customer Lifetime Valuation (CLV) to management accounting students. CLV is a relatively recent innovation. It involves calculating the present value of expected net cash flows generated over the lifetime of an organisation's relationship with a particular customer/customer segment and using this information better to manage returns derived from a customer base. The Teaching Resource provides an introduction to the topic, suggested learning objectives, suitable student reading, and an innovative case (OzInsure case) facilitating students' technical competence and evaluation of CLV. Also included are suggested solutions and further background information situating the use and development of the teaching resource. Feedback received from peers and students indicates the utility of the Teaching Resource, and provides guidance as to its future development. More generally, this resource illustrates the feasibility of using instructors' research experiences to inform learning in management accounting.Strategic management accounting, teaching resource, customer lifetime valuation (CLV), customer relationship management (CRM),

(Per)Forming a public private partnership: the agency of accounting and other practices

This thesis investigates the accounting and other practices performed as part of trials experienced by interested actors in forming a Public Private Partnership (PPP) scheme. Prompted by the high visibility of PPP schemes and a lack of understanding about the situated roles and effects of accounting and other practices in motivating and appraising such schemes, two practice-oriented research problems are investigated. Firstly, how does an ambition for a PPP scheme form in particular times and places. Secondly, what is the agency of accounting and other appraisal processes in trialling a proposed PPP scheme. Following an introductory section, this thesis proceeds via three papers. The first paper reviews the extant accounting-related literature on PPP schemes along five research themes adapted from Broadbent & Laughlin (1999, 2004), highlighting the literary contributions and future research opportunities in this area. The second and third papers focus on the experiences of interested actors in trialling possibilities for a public housing PPP in the Australian state of New South Wales (NSW), using field-based research. The aim of the second paper is to understand how an ambition for a PPP can become accepted through efforts to ‘envisage value’ for such schemes in particular times and places. The third paper investigates the roles and effects of accounting and other appraisal practices mobilised to translate an ambition for a PPP scheme into an agreement that promises a ‘Value for Money’ (VFM) outcome. Collectively, these papers contribute to extant knowledge about the involvement of accounting and other practices in the performance of ‘value’ in PPP schemes by: (i) illustrating how an ambition for a PPP scheme forms through ‘envisaging value’; (ii) explicating the agency of accounting and other practices in conferring VFM with situated meaning; (iii) contradicting the dominant status attributed to the involvement of accounting calculations in PPP schemes; and (iv) highlighting the various ways in which interested actors can cope with and act in the face of significant uncertainties. Overall, these contributions further our understanding of how proposed PPP schemes are (per)formed through the complex of activities (including accounting) and interests tied to the achievement of such schemes

High-throughput functional affinity purification of mannose-binding proteins from Rice

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The impact of financial incentives and perceptions of seriousness on whistleblowing intention

Many jurisdictions have put regulatory strategies in place to provide incentives and safeguards to whistleblowers to encourage whistleblowing on corporate wrongdoings. One such strategy is the provision of a financial incentive to the whistleblower if the complaint leads to a successful regulatory enforcement action against the offending organization. We conducted an experiment using professional accountants as participants to examine whether such an incentive encourages potential whistleblowers to report an observed financial reporting fraud to a relevant external authority. We also examine the effect of perceived seriousness of the wrongdoing on accountants’ intention to whistleblow. We find that a financial incentive results in a higher intention to whistleblow to a relevant external authority. We also find that perceptions of the seriousness of the wrongdoing are significantly and positively associated with accountants’ intention to whistleblow to a relevant external authority. We find a significant interaction between the provision of a financial incentive and the perceived seriousness of the wrongdoing on the intention to report the wrongdoing externally. The intention to report the financial reporting fraud externally is higher when the level of perceived seriousness is higher, regardless of the availability of a financial incentive. However, when the perceived level of seriousness is lower, the presence of financial incentive results in a higher intention to report the financial reporting fraud externally. These findings indicate that the impact of a financial incentive on the intention to whistleblow is moderated by perceptions of the seriousness of the wrongdoing