... on the Norwegian audit environment can be generalized to other audit contexts within the EU and the EEA. The audit report is the auditor's only means of formal communication with the intended users of the audited financial statements of an entity (Asare and Wright, 2012). Through the audit report, auditors add...

... with higher effort. The authors present a theory that predicts penalty reduces employers' wage offers. Then, the authors propose unrestricted communication between employers and employees as a potential moderator for the negative effect of penalty on trust and reciprocity. Design/methodology/approach...

... to understand how actors in the impact investing market influence discourse in order to overcome the inherent liability of newness – based on hybrid institutional logics – through their financial and non-financial communication. Design/methodology/approach Based on two theoretically defined sets of codes...

...Nancy Higginson; Cynthia Simmons; Hussein Warsame Findings from earlier legitimacy based accounting studies provide evidence that firms respond to threats to their perceived legitimacy by increasing communication to the public. This communication is meant to demonstrate that their actions...

... Management accountants HR strategy Communication Interface between Management Accounting and Strategic HRM Interface between Management Accounting and Strategic Human Resource Management: Four Grounded Theory Case Studies Rishma Vedd University College of the Cariboo Canada Reza Kouhy Business School...

.... The discussion falls into the five following principal areas: Corporate governance, and the nature of the stakeholder/company relationship; The company’s viewpoint: incentives and disincentives for expanded financial reporting; Verification: the changing role of audit; Information/communication issues; Ethical...