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Keywords: Record proactivity
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Journal Articles
The modern slavery audit and the inherent biases of auditing
Available to Purchase
Accounting, Auditing & Accountability Journal (2026) 39 (5): 831–858.
Published: 26 May 2026
...Marcia Annisette; Christina Stringer; Kam Phung Purpose The paper draws on two audits initiated by the New Zealand Government to investigate practices of modern slavery on board a South Korean vessel fishing in New Zealand's waters. It shows how record proactivity and testimonial injustice work...
