Critical Perspectives on Accounting 

TL;DR: In this paper, the authors investigate the use of three reporting practices: stand-alone reports, assurance, and reporting guidance in relation to disclosure proxies that capture the quality of disclosure along three complementary dimensions: the content of the information disclosed, the type of information used to describe and discuss CSR issues, and the managerial orientation.

TL;DR: In this article, the authors trace the history of the International Integrated Reporting Council (IIRC) over the four years since its formation in 2010 and demonstrate that the IIRC's principal objective was the promotion of sustainability accounting.

TL;DR: In this paper, the authors report on an attempt to construct a sustainable cost calculation (SCC) for Manaaki Whenua, Landcare Research New Zealand Ltd. The case, while being unsuccessful because it failed to produce the numbers expected, was successful in that it highlighted conceptual mis-specifications of the SCC.

TL;DR: In this article, the authors present a profile of financial statement fraud by reviewing a selective sample of financial statements fraud cases and demonstrate that "cooking the books" is a crime and results in a crime.