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Keywords: Report preparers
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Journal Articles
Accounting, Auditing & Accountability Journal (2018) 31 (5): 1381–1405.
Published: 29 May 2018
... Narratives Mode of cognition Report preparers The emergence of integrated reporting (IR) [1] principles, frameworks and corporate practices (de Villiers et al., 2014, 2015, 2016 ; Dumay et al., 2016) has prompted divisive debate about whether and how such reporting standards...

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