Keywords: Legitimacy
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Journal Articles
Journal of Accounting Literature (2026) 48 (5): 63–82.
Published: 07 November 2025
... with Indigenous people. The profession also recommends that businesses should implement ethical labour practices and provide high-quality disclosures beyond basic compliance. By doing so, the accounting profession expects to maintain moral and cognitive legitimacy. However, speaking on behalf of clients...
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Journal Articles

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