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Keywords: Micro-foundations
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Journal Articles
Accounting, Auditing & Accountability Journal 1–21.
Published: 22 June 2026
... and hence how accountability is constructed at shareholder meetings. Design/methodology/approach The paper analyzes 20 auditor presentations and question-and-answer sessions at AGMs held in 2024 by listed Dutch entities. We investigate the micro-foundations of accountability through a three-pronged...
