Browsing by Author "Warren Maroun"
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Item Analysing the disciplinary power of proactive monitoring bodies(Emerald, 2025-07) Flowers, Kevin; van Zijl, Wayne; Ram, Jaywant; Warren MarounPurpose – The important role of regulatory monitoring bodies in enhancing financial statement quality is increasingly being studied. Prior research focuses on developed economies and often adopts a relatively unproblematic regulatory perspective to explain how these bodies foster compliance. This paper adopts a more critical approach by investigating the forces and processes at work by utilising a Foucauldian disciplinary power perspective on the proactive monitoring unit (PMU) regulating South African listed companies on the Johannesburg Stock Exchange. Design/methodology/approach – Seventeen semi-structured, open-ended interviews were conducted with expert financial statement preparers, auditors, regulators and academics. Open, axial and selective coding were used to analyse the interview data. Findings – The PMU isindicative of an enclosure mechanism that monitors and controlsthe financial reporting space of listed companies. Consequently, preparers and auditors resemble well-trained individuals who follow the PMU’s guidance without question. The PMU’s constant gaze, combined with the negative reputational impact of an adverse review for individual preparers and auditors, results in them presenting their financial statements in conformity with the PMU’sinterpretation. However, complete panoptic control is not achieved, as there is some resistance. Originality/value – This is one of the first studies to examine how an external monitoring body, the PMU, functions in a real-world setting. There is a limited understanding of what drives companies to comply with monitoring bodies that do not enjoy the direct force of law. This paper makes use of the novel Foucauldian framework to contribute towards understanding the disciplinary power that may be applied by the PMU.Item An analysis of the extent of integrated thinking reflected in key performance indicators evidence from South AfricaClaudia Ferreira; Dusan Ecim; Warren MarounItem Biodiversity reporting by United Kingdom UKlisted companies A review of extent content and readability of disclosures(WILEY-BLACKWELL) Warren Maroun; Dusan EcimItem Costs and benefits of mandatory audit firm rotation: initial engagement experience of audit committee chairs and engagement partnersMichael Harber; Alan Duboisee de Ricquebourg; Warren MarounItem Evaluating shareholder wealth creation in JSElisted investment holding companiesNicholas Schwenke; Avani Sebastian; Warren MarounItem How auditors identify and report key audit matters - An organizational routines perspective(ELSEVIER) Warren Maroun; Alan Duboisee de RicquebourgItem Perceptions of the implementation of credit rating agency regulation in South AfricaDavid Rabinowitz; Mahmood Surty; Waheeda Mohamed; Warren MarounItem Stakeholder and jurisdictional influence of IFRS 10S developmentMonica De Freitas; Wayne Van Zijl; Asheer Ram; Warren MarounItem Stakeholder engagement during the COVID19 crisis perspectives from South AfricaLindani Myeza; Marianne Kok; Yvette Lange; Warren MarounItem Sustainability assurance and corporate environmental accountability(WILEY-BLACKWELL) TT Lemma; Minga Negash; A Luiseged; Warren Maroun