Skip to main content

Research Repository

Advanced Search

Professor Russell Craig's Outputs (3)

Evaluating Assertions by a Wells Fargo CEO of a ‘Return to Ethical Conduct’ (2022)
Journal Article
Amernic, J., & Craig, R. (2022). Evaluating Assertions by a Wells Fargo CEO of a ‘Return to Ethical Conduct’. Leadership, 18(3), 400-426. https://doi.org/10.1177/17427150211064397

We explore the language used by the CEO of Wells Fargo, Timothy Sloan, to sustain claims that Wells Fargo and its staff would behave in an ethically appropriate way in the future. We focus on Sloan’s opening written statement to the Committee on Bank... Read More about Evaluating Assertions by a Wells Fargo CEO of a ‘Return to Ethical Conduct’.

Using historical institutional analysis of corporatism to understand the professionalization of accounting in Latin America (2022)
Journal Article
Rodrigues, L., & Craig, R. (2022). Using historical institutional analysis of corporatism to understand the professionalization of accounting in Latin America. Accounting, Organizations and Society, 97, Article 101330. https://doi.org/10.1016/j.aos.2021.101330

We investigate factors that have influenced the professionalization of accounting in five Latin American countries (Argentina, Brazil, Chile, Colombia and Mexico). Through comparative historical institutional analysis of corporatism in those countrie... Read More about Using historical institutional analysis of corporatism to understand the professionalization of accounting in Latin America.

Elevating Financial Reporting Beyond a Mere Compliance Instrument* (2022)
Journal Article
Smieliauskas, W., Craig, R., & Amernic, J. (2022). Elevating Financial Reporting Beyond a Mere Compliance Instrument*. Accounting Perspectives, 21(1), 61-100. https://doi.org/10.1111/1911-3838.12282

We highlight how complying with detailed professional accounting rules can lead to lies and undermine the overall objectives of financial reporting. We do so by conducting a retrospective analysis (using the argumentation concepts of premise, qualifi... Read More about Elevating Financial Reporting Beyond a Mere Compliance Instrument*.