... Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Intelligent accountability Felt responsibility Beyond budgeting Trust Incompleteness Agency theory This paper seeks to expand our knowledge of intra-organizational accountability processes through a case...

... and corporate TAG. © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Tax aggressiveness Corporate social responsibility National culture Agency theory Eduardo Ortas can be contacted at: edortas@unizar.es 31 03 2017 15 10 2018 14...

... semi-structured interviews, a wide range of significant actors in the assurance process of integrated reports are addressed. In addition, archive materials are considered. The authors apply institutional theory, agency theory, and the diffusion of innovations theory to analyze IR assurance. Findings...

...Heidi Sundin; David Andrew Brown Purpose The purpose of this paper is to adopt an agency theory approach to investigate the integration of environmental issues into management control systems (MCS). Prior environmental accounting research has focussed on increasing organisations’ environmental...