All Stories

  1. ‘Progressive conservatism’: The evolution of paternalism as a means of management control at Michelin

    Article • Business History, November 2025, Taylor & Francis

    Professor Charles Richard Baker

  2. The emergence of bills of exchange in the late medieval and early modern periods in Europe

    Article • Accounting History, April 2025, SAGE Publications

    Professor Charles Richard Baker

  3. Peculiarities of Accounting Practices in Francesco Datini’s Partnership in Pisa

    Article • Accounting Historians Journal, December 2023, American Accounting Association

    Professor Charles Richard Baker

  4. Perspectives on the Preparation and Presentation of a Statement of Cash Flows under IAS 7: An Historical Approach

    Article • January 2023, Springer Science + Business Media

    Professor Charles Richard Baker

  5. Paternalism as a long-term strategy of a management control system

    Article • Accounting Auditing & Accountability, December 2022, Emerald

    Professor Charles Richard Baker

  6. Profit Calculation in a late 14th century sole proprietorship, the case of Francesco DATINI

    Article • Accounting Historians Journal, December 2021, American Accounting Association

    Professor Charles Richard Baker

  7. HISTORICAL DEVELOPMENT OF THE STANDARD AUDIT REPORT IN THE US: FORM, SCOPE, AND RENEWED ATTENTION TO FRAUD DETECTION

    Article • Accounting Historians Journal, March 2021, American Accounting Association

    Professor Charles Richard Baker

  8. BOOKKEEPER-CONTROLLER-CFO: THE RISE OF THE CHIEF ACCOUNTING OFFICER

    Article • Accounting Historians Journal, August 2019, American Accounting Association

    Professor Charles Richard Baker

  9. Governance and accounting practices in the Fugger family firm at the beginning of the sixteenth century

    Article • Accounting History, May 2019, SAGE Publications

    Professor Charles Richard Baker

  10. Commentary on Braun’s “The Ecological Rationality of Historical Costs and Conservatism”

    Article • Accounting Economics and Law - A Convivium, February 2019, De Gruyter

    Professor Charles Richard Baker

  11. The lack of impact of fair value accounting: a commentary on ‘“fair value” accounting as the normative Fisherian phase of accounting’

    Article • Accounting History Review, September 2018, Taylor & Francis

    Professor Charles Richard Baker

  12. What can Thomas Jefferson’s accounting records tell us about plantation management, slavery, and Enlightenment philosophy in colonial America?

    Article • Accounting History, May 2018, SAGE Publications

    Professor Charles Richard Baker

  13. The impact of accounting standards on hedging decisions

    Article • Accounting Auditing & Accountability, January 2018, Emerald

    Professor Charles Richard Baker

  14. Environmental Management Controls at Michelin – How Do They Link to Sustainability?

    Article • Social and Environmental Accountability Journal, January 2018, Taylor & Francis

    Professor Charles Richard Baker

  15. Breakdowns in internal controls in bank trading information systems: The case of the fraud at Société Générale

    Article • International Journal of Accounting Information Systems, August 2017, Elsevier

    Professor Charles Richard Baker

  16. Corporate Social Responsibility Reporting in Controversial Industries

    Article • SSRN Electronic Journal, January 2017, Elsevier

    Professor Charles Richard Baker

  17. From care of the poor to the great confinement: an exploration of hospital accounting in France

    Article • Accounting History Review, September 2016, Taylor & Francis

    Professor Charles Richard Baker

  18. Disciplinary practices in the French auditing profession

    Article • Accounting Auditing & Accountability, January 2016, Emerald

    Professor Charles Richard Baker

  19. Accounting and Economic Systems: A Tribute to the Work of Jacques Richard

    Article • January 2016, Springer Science + Business Media

    Professor Charles Richard Baker

  20. Organizational change at Ford Motor Company in the face of international financial crisis

    Article • Recherches en Sciences de Gestion, January 2015, CAIRN

    Professor Charles Richard Baker

  21. Qualitative research in accounting: the North American perspective

    Article • Qualitative Research in Accounting & Management, November 2014, Emerald

    Professor Charles Richard Baker

  22. A participant observation study of the resolution of audit engagement challenges in government tax compliance audits

    Article • Qualitative Research in Accounting & Management, November 2014, Emerald

    Professor Charles Richard Baker

  23. Breakdowns of accountability in the face of natural disasters: The case of Hurricane Katrina

    Article • Critical Perspectives on Accounting, October 2014, Elsevier

    Professor Charles Richard Baker

  24. Commentary on “Trends in statistically based quarterly cash-flow prediction models”

    Article • Accounting Forum, June 2014, Elsevier

    Professor Charles Richard Baker

  25. An examination of the ethical discourse of the US public accounting profession from a Foucaultian perspective

    Article • Journal of Accounting & Organizational Change, May 2014, Emerald

    Professor Charles Richard Baker

  26. The regulation of statutory auditing: an institutional theory approach

    Article • Managerial Auditing Journal, May 2014, Emerald

    Professor Charles Richard Baker

  27. Alternative Perspectives on Accounting in the Public Interest

    Article • August 2013, Springer Science + Business Media

    Professor Charles Richard Baker

  28. CORPORATE SOCIAL AND ENVIRONMENTAL REPORTING IN THE LARGE RETAIL DISTRIBUTION SECTOR

    Article • May 2012, Global Science & Technology Forum

    Professor Charles Richard Baker

  29. Review of "Accounting Ethics and the Near Collapse of the World's Financial System", by Michel Pakaluk and Mark Cheffers (Allen David Press, Sutton Massachusetts, 2011)

    Article • Accounting Economics and Law - A Convivium, January 2012, De Gruyter

    Professor Charles Richard Baker

  30. Corporate social and environmental reporting in the large retail distribution sector

    Article • January 2012, American Psychological Association (APA)

    Professor Charles Richard Baker

  31. Corporate Social And Environmental Reporting In The Large Retail Distribution Sector

    Article • Procedia Economics and Finance, January 2012, Elsevier

    Professor Charles Richard Baker

  32. The introduction of French theory into English language accounting research

    Article • Accounting Auditing & Accountability, February 2011, Emerald

    Professor Charles Richard Baker

  33. A discussion of poststructuralist and postmodernist positions in the work of Norman Macintosh

    Article • Critical Perspectives on Accounting, February 2011, Elsevier

    Professor Charles Richard Baker

  34. Disharmony in international accounting standards setting: The Chinese approach to accounting for business combinations

    Article • Critical Perspectives on Accounting, February 2010, Elsevier

    Professor Charles Richard Baker

  35. From Member of the Company to Registered Auditor: The Role of the External Auditor in Corporate Governance

    Article • Australian Accounting Review, March 2009, Wiley

    Professor Charles Richard Baker

  36. Ideological reactions to Sarbanes–Oxley

    Article • Accounting Forum, June 2008, Elsevier

    Professor Charles Richard Baker

  37. Should Merger Accounting be Reconsidered?: A Discussion Based on the Chinese Approach to Accounting for Business Combinations

    Article • SSRN Electronic Journal, January 2008, Elsevier

    Professor Charles Richard Baker

  38. Book Review

    Article • Accounting and Business Research, September 2007, Taylor & Francis

    Professor Charles Richard Baker

  39. The Relationship between Moral Reasoning and Plagiarism in Accounting Courses: A Replication Study

    Article • Issues in Accounting Education, February 2007, American Accounting Association

    Professor Charles Richard Baker

  40. Trends in research on international accounting harmonization

    Article • The International Journal of Accounting, January 2007, Elsevier

    Professor Charles Richard Baker

  41. Accountants’ Value Preferences and Moral Reasoning

    Article • Journal of Business Ethics, October 2006, Springer Science + Business Media

    Professor Charles Richard Baker

  42. Epistemological objectivity in financial reporting

    Article • Accounting Auditing & Accountability, September 2006, Emerald

    Professor Charles Richard Baker

  43. An institutional perspective of the Sarbanes‐Oxley Act

    Article • Managerial Auditing Journal, January 2006, Emerald

    Professor Charles Richard Baker

  44. What is the meaning of “the public interest”?

    Article • Accounting Auditing & Accountability, October 2005, Emerald

    Professor Charles Richard Baker

  45. The Enron fallout: Was Enron an accounting failure?

    Article • Managerial Finance, September 2005, Emerald

    Professor Charles Richard Baker

  46. A Literary Theory Perspective on Accounting

    Article • January 2005, Elsevier

    Professor Charles Richard Baker

  47. Theoretical Approaches to Research on Accounting Ethics

    Article • January 2005, Elsevier

    Professor Charles Richard Baker

  48. Enterprise Information Systems and B2B E-Commerce

    Article • International Journal of Enterprise Information Systems, January 2005, IGI Global

    Professor Charles Richard Baker

  49. Using “Statement of Intermediate Balances” As Tool for International Financial Statement Analysis in Airline Industry

    Article • Advances in International Accounting, January 2005, Elsevier

    Professor Charles Richard Baker

  50. On interdisciplinary movements: The development of a network of support around Foucaultian perspectives in accounting research

    Article • European Accounting Review, January 2005, Taylor & Francis

    Professor Charles Richard Baker

  51. Using a folk story to generate discussion about substance over form

    Article • Accounting Education, June 2004, Taylor & Francis

    Professor Charles Richard Baker

  52. Investigating Enron as a public private partnership

    Article • Accounting Auditing & Accountability, August 2003, Emerald

    Professor Charles Richard Baker

  53. Why firms in the UK use interest rate derivatives

    Article • Managerial Finance, November 2002, Emerald

    Professor Charles Richard Baker

  54. Review of “The Corporatisation of Research in Australian Hgher Education" by Neumann and Guthrie

    Article • Critical Perspectives on Accounting, October 2002, Elsevier

    Professor Charles Richard Baker

  55. Increasing the role of auditing in corporate governance

    Article • Critical Perspectives on Accounting, October 2002, Elsevier

    Professor Charles Richard Baker

  56. A literary theory perspective on accounting

    Article • Accounting Auditing & Accountability, May 2002, Emerald

    Professor Charles Richard Baker

  57. La réglementation de l'audit : une comparaison entre le Canada, les États-Unis et la France

    Article • Comptabilité - Contrôle - Audit, January 2002, CAIRN

    Professor Charles Richard Baker

  58. Whether there is an Accounting Profession? A Commentary on "Whither (or Wither) Accounting Education in the New Millennium" by M.R. Mathews

    Article • Accounting Forum, December 2001, Wiley

    Professor Charles Richard Baker

  59. Regulation of the statutory auditor in the European Union: a comparative survey of the United Kingdom, France and Germany

    Article • European Accounting Review, December 2001, Taylor & Francis

    Professor Charles Richard Baker

  60. Par-delà les frontières disciplinaires et linguistiques : l'influence des penseurs français sur la recherche en comptabilité

    Article • Comptabilité - Contrôle - Audit, January 2001, CAIRN

    Professor Charles Richard Baker

  61. Towards the Increased use of Action Research in Accounting Information Systems

    Article • Accounting Forum, December 2000, Wiley

    Professor Charles Richard Baker

  62. An analysis of fraud on the Internet

    Article • Internet Research, December 1999, Emerald

    Professor Charles Richard Baker

  63. A comparison of auditors’ legal liability in the USA and selected European countries

    Article • European Business Review, June 1996, Emerald

    Professor Charles Richard Baker

  64. The negative effect of an accounting standard on employee welfare

    Article • Accounting Auditing & Accountability, August 1995, Emerald

    Professor Charles Richard Baker

  65. Self‐regulation in the Public Accounting Profession: The Structural Response of the Large Public Accounting Firms to a Changing Environment

    Article • Accounting Auditing & Accountability, June 1993, Emerald

    Professor Charles Richard Baker

  66. Defects in Full-Cost Accounting in the Petroleum Industry

    Article • Abacus, December 1976, Wiley

    Professor Charles Richard Baker

  67. Alternative Perspectives on Accounting in the Public Interest

    Article • SSRN Electronic Journal, Elsevier

    Professor Charles Richard Baker

  68. Towards the Use of Action Research to Promote Sustainability

    Article • SSRN Electronic Journal, Elsevier

    Professor Charles Richard Baker

  69. A Critique of the Concept of Measurement in Financial Accounting

    Article • SSRN Electronic Journal, Elsevier

    Professor Charles Richard Baker

  70. Accountants' Value Preferences and Moral Reasoning

    Article • SSRN Electronic Journal, Elsevier

    Professor Charles Richard Baker

  71. The Contested Concept of Auditor Independence

    Article • Emerald

    Professor Charles Richard Baker

  72. The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud

    Article • SSRN Electronic Journal, Social Science Electronic Publishing

    Professor Charles Richard Baker

  73. A Participant Observation Study of the Resolution of Audit Engagement Challenges in Governmental Tax Compliance Audits

    Article • SSRN Electronic Journal, Social Science Electronic Publishing

    Professor Charles Richard Baker

  74. Enterprise Information Systems and B2B E-Commerce

    Article • IGI Global

    Professor Charles Richard Baker

  75. Enterprise Information Systems and B2B E-Commerce

    Article • IGI Global

    Professor Charles Richard Baker

  76. A Plea for Action Research in Accounting Information Systems

    Article • Springer Science + Business Media

    Professor Charles Richard Baker

  77. Human and Social Perspectives in Information Technology

    Article • IGI Global

    Professor Charles Richard Baker

  78. Human and Social Perspectives in Information Technology

    Article • IGI Global

    Professor Charles Richard Baker