Keywords: Dynamic materiality
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Journal Articles
Accounting, Auditing & Accountability Journal (2022) 35 (1): 169–185.
Published: 14 June 2021
... Emerald Publishing Limited Licensed re-use rights only Risk reporting COVID-19 Dynamic accountability Dynamic materiality Stakeholder engagement Accountability-based accounting In times of crisis, to evaluate a company, stakeholders need to understand the level of maturity in its risk...

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