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1-4 of 4
Keywords: Legitimacy theory
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Journal Articles
Disclosure of multidisciplinary expertise in sustainability assurance: unpacking legitimacy and accountability for stakeholders in sustainability reports
Available to Purchase
Journal of Accounting & Organizational Change 1–26.
Published: 23 December 2025
...Anup Kumar Saha; Istemi Demirag Purpose This study aims to examine how multidisciplinary expertise is disclosed in sustainability assurance statements and how such disclosures shape stakeholder perceptions of accountability. Drawing on legitimacy theory, the analysis considers how assurance...
Journal Articles
Legitimacy and anti-corruption disclosures: insights into the early effects of the European Non-Financial Reporting Directive
Available to Purchase
Journal of Accounting & Organizational Change (2025) 21 (3): 424–445.
Published: 29 July 2024
... at: cristina.landis@wiwi.uni-regensburg.de 19 04 2023 29 11 2023 08 05 2024 07 06 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Anti-corruption disclosure Disclosure changes Directive 2014/95/EU Legitimacy theory...
Includes: Supplementary data
Journal Articles
Greenhouse gas disclosures by Chinese power companies: trends, content and strategies
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Journal of Accounting & Organizational Change (2017) 13 (3): 331–358.
Published: 04 September 2017
.... Legitimacy theory informed the interpretation of the findings. Findings GHG-related disclosures increased from 2002 when the Chinese Government ratified the Kyoto Protocol and promulgated stringent environmental regulations. However, some expected types of GHG-related disclosure were absent or rare...
Journal Articles
Material legitimacy: Blending organisational and stakeholder concerns through non-financial information disclosures
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Journal of Accounting & Organizational Change (2015) 11 (1): 2–23.
Published: 02 March 2015
... accounting studies framing their analysis under the umbrella of legitimacy theory intrinsically adopt what Suchman (1995 , p. 574) explains as a social construction reflecting “a congruence between the behaviours of the legitimated entity and the shared beliefs of some social group”. Therefore, legitimacy...
