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Keywords: External audit
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Journal Articles
Journal of Accounting in Emerging Economies (2022) 12 (3): 507–546.
Published: 23 December 2021
... membership, board roles and evaluation of board performance. External audits also foster market logic in governance practices. The two competing logics are managed by actors through selective coupling, compromise, decoupling and compartmentalization. Despite competing logics, the bureaucratic logic remains...
