Articles
Articles
Baker, C.R., Cohanier, B. and Gibassier, D. (2018), “Environmental Management Controls at Michelin – How Do They Link to Sustainability?”, Social and Environmental Accountability Journal, DOI: 10.1080/0969160X.2018.1438300. Baker, C.R. (2018), “What can Thomas Jefferson’s accounting records tell us about plantation management, slavery, and Enlightenment philosophy in colonial America?”, Accounting History, DOI: 10.1177/1032373218772589. Baker, C.R., Cohanier, B. and Leo (2017), “Breakdowns in internal controls in bank trading information systems: The case of the fraud at Société Générale,” International Journal of Accounting Information Systems Systems Vol. 26, pp. 20–31. Andrei, P., Baker, C.R. and Sargiacomo, M. (2017), “Public Sector Accounting in Italy at the Beginning of the 20th Century: The Contribution of Fabio Besta,” Accounting Historans Journal, Vol. 44, No. 1, pp. 35-51.
Pandit, G., Conway, G. and Baker, C.R. (2017), “Audit committee requirements in six major capital markets: How far have we come?” International Journal of Disclosure and Governance, Vol. 14, No. 1, pp 30–61
Byrd, J., Hickman, K., Baker, C.R. and Cohanier, B. (2016), “Corporate Social Responsibility Reporting in Controversial Industries,” International Review of Accounting, Banking, and Finance, Vol. 8 (3/4), 87-104.Baker, C.R., Cohanier, B. and Leo (2017), “Breakdowns in internal controls in bank trading information systems: The case of the fraud at Société Générale,” International Journal of Accounting Information Systems Systems Vol. 26, pp. 20–31.
Pandit, G., Conway, G. and Baker, C.R. (2017), “Audit committee requirements in six major capital markets: How far have we come?” International Journal of Disclosure and Governance, Vol. 14, No. 1, pp 30–61.
Baker, C.R., Cohanier, B. and Leo, N. (2016), “Considerations Beyond the Fraud Triangle in the Fraud at Société Générale”, Journal of Forensic & Investigative Accounting, Vol. 8, No. 3 (July–December), pp. 462-479.
Baker, C.R. (2016), “From care of the poor to the great confinement: an exploration of hospital accounting in France”, Accounting History Review, Vol. 26, No. 3, pp. 259-284, DOI: 10.1080/21552851.2016.1235316
Lesage, C., Hottegindre, G. and Baker, C.R. (2016), “Disciplinary practices in the French auditing profession”, Accounting, Auditing & Accountability Journal, Vol. 29, No. 1, pp. 11 – 42.
Baker, C.R. and Quéré, B. (2015), "Historical Innovations in the Regulation of Business and Accounting Practices: A Comparison of Absolutism and LIberal Democracy". Accounting History, 20, 250-265.
Baker, C.R., Barbu, E. and Le, T.L. (2015), "A Historigraphical Review of Research Concerning Accounting Changes in Post-Communist Economies". The Accounting Historians Journal, 42, 1-36.
Quére, B., Nouyrigat, G. and Baker, C.R. (2015), “A bi-directional examination of the relationship between corporate social responsibility ratings and company financial performance in the European context”, Journal of Business Ethics, Vol. 132, No. 4, pp. 1-18, DOI 10.1007/s10551-015-2998-1.
Baker, C.R. (2015), “Organizational Change at Ford Motor Company in the Face of International Financial Crisis”, Recherches en Sciences de Gestion-Management Sciences-Ciencias de Gestion, Vol. 110, pp. 23-35.
Baker, C.R. (2014), "Breakdowns in Accountability in the Face of Natural Disasters: The Case of Hurricane Katrina". Critical Perspectives on Accounting, 25, 620-632.
Baker, C.R. and Quéré, B. (2014), "The Role of the State in Corporate Governance". Accounting History, 19, 291-307.
Baker, C.R. (2014), "A Comparative Analysis of the Development of the Auditing Profession in the United Kingdom and in France". Accounting History, 19, 97-114.
Baker, C.R. (2014), An Examination of the Ethical Discourse of the US Public Accounting Profession from a Foucaultian Perspective. Journal of Accounting and Organizational Change, 10, 216-228.
Stolowy, H., Messner, M., Jeanjean, T. and Baker, C.R. (2014), The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud. Contemporary Accounting Research, 31, 354-339.
Baker, C.R., Bédard, J. and Prat dit Hauret, C. (2014), The Regulation of Statutory Audting: An Institutional Theory Approach. Managerial Auditing Journal, 29, 371-394.
Hayes, R.S. and Baker, C.R. (2014), A Participant Observation Study of the Resolution of audit Engagement Challenges in Government Tax Compliane Audits. Qualitative Research in Accounting & Management, 11, 416-429.
Baker, C.R. (2014), Qualitative Research in Accounting: The North American Experience. Qualitative Research in Accounting & Management, 11, 278-285.
Baker, C.R. (2013), Administrative and Accounting Practices in the Byzantine Empire. Accounting History, 18, 211-227.
Baker, C.R. (2011), A Discussion of Poststructuralist and Postmodernist Positions in the Work of Norman Macintosh. Critical Perspectives on Accounting, 22, 110-117.
Baker, C.R. (2011), A Genealogical History of Positvist and Critical Accounting Research. Accounting History, 16, 1-15.
Chiapello, E. and Baker, C.R. (2011), The Introduction of French Theory into English Lan ugage Accounting Research. Accounting, Auditing & Accountability Journal, 24, 140-160.
Cappelletti, L. and Baker, C.R. (2010), Developing Human Capital through a Pragmatic Oriented Action Research Project. Action Research, 8, 211-232.
Baker, C.R., Biondi, Y. and Zhang, Q. (2010), Disharmony in International Accounting Standards Setting: The Chinese Aporach to Accounting for Business Combinations. Critical Perspectives on Accounting, 21, 107-117.
Barbu, E. and Baker, C.R. (2010), An historical and Neo-Institutional Analysis of Institutions Involved in International Accounting Convergence. Accounting and Management Information Systems, 9, 218-241.
Baker, C.R., Camodeca, R., Cansiani, A. and Mikol, A. (2010), Origins of the Legal Requirement to Appoint Multiple Auditors in France and Italy. Euro-Mediterranean Economics and Finance Review, 5, 27-42.
Baker, C.R. (2009), From Member of the Company to Registered Auditor: The Role of the External Auditor in Corporate Governance. Australian Accounting Review, 19, 24-32.
Baker, C.R. (2008), A Habermasian Approach to the Analysis of Globalisation Processes. International Journal of Social Inquiry, 1, 89-112.
Baker, C.R. and Prentice, D. (2008), The Origins of Auditor Liability to Third Parties under United States Common Law. Accounting History, 13, 163-182.
Abdolmohammadi, M.J. and Baker, C.R. (2008), Moral Reasoning and Questionable Behavior. The CPA Journal, 78, 58-61.
Baker, C.R. (2008), Ideological Reactions to Sarbanes-Oxley. Accounting Forum, 32, 114-124.
Baker, C.R. (2007), The Contested Concept of Auditor Independence. Advances in Public Interest Accounting, 12, 17-26.
8. Abdolmohammadi, M. and Baker, C.R. (2007), The Relationship between Moral Reasoning and Plagiarism in Accounting Courses: A Replication Study. Issues in Accounting Education, 22, 45-55.
9. Baker, C.R. and Barbu, E. (2007), Trends in Research in International Accounting Harmonization. The International Journal of Accounting, 42, 272-304.
Baker, C.R., Karcher, J. and Tyson, T. (2007), Accounting Advisory Boards: A Survey of Current and Best Practices. Advances in Accounting Education, 8, 77-92.
Baker, C.R. and Barbu, E. (2007), Evolution of Research on International Accounting Harmonization: A Historical and Institutional Perspective. Socio-Economic Review, 5, 603-632.
Baker, C.R. and Prentice, D. (2007), The Evolution of Auditor Liability under Common Law. Journal of Forensic Accounting, 8, 183-200.
Baker, C.R. and Logan, L. (2006), Using Action Research to Promote Increased Learning for Educationally Disadvantaged Students: A Critical Accounting Intervention. Global Perspectives on Accounting Education, 3, 1-21.
Baker, C.R. (2006), A Genealogical Investigation of Wealth. Accounting History, 11 (2), 151-171.
9. Bessire, D. and Baker, C.R. (2005), The French Tableau De Bord and the American Balance Scorecard: A Critical Analysis. Critical Perspectives on Accounting, 16 (6), 645-664.
Baker, C.R. (2005), What Do We Mean By Accounting for The Public Interest? Accounting, Auditing and Accountability Journal, 18 (5), 690-703.
Gendron, Y. and Baker, C.R. (2005), Interdisciplinary Movements: The Development of a Network of Support around Foucaultian Perspectives in Accounting Research. European Accounting Review, 14 (3), 525-569.
Baker, C.R. and Hayes, R. (2005), The Enron Fallout: Was Enron An Accounting Failure? Managerial Finance, 31 (9), 5-28.
Baker, C.R. (2005), The Varying Concept of Auditor Independence. The CPA Journal, 24-28.
8. Baker, C.R., Ding, Y., and Stolowy, H. (2005), Using ‘Statement Of Intermediate Balances’ As A Tool For International Financial Statement Analysis In The Airline Industry. Advances in International Accounting, 18, 169-198.
Baker, C.R. (2005), Enterprise Information Systems and B2B E-Commerce: The Significance of Xml. International Journal of Enterprise Information Systems, 1 (1), 53-64.
Baker, C.R. (2005), Public Policy Implications of Tax-Exempt Leasing In The United States. International Journal of Public Policy, 1 (1), 148-161.