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Keywords: Oversight system
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Journal Articles
Journal of Accounting & Organizational Change (2026) 22 (3): 550–578.
Published: 26 May 2025
...Adriana Silva; Susana Jorge; Lúcia Lima Rodrigues; Catarina Proença Purpose This study aims to analyze the impact of three perspectives of accounting enforcement (corporate governance, external audit and oversight system) on the quality of financial reporting. Design/methodology/approach...
