A Theoretical Framework of External Accounting Communication: Research Perspectives, Traditions, and Theories

D.M. Merkl-Davies; N. Brennan

doi:10.1108/AAAJ-04-2015-2039

A Theoretical Framework of External Accounting Communication: Research Perspectives, Traditions, and Theories

D.M. Merkl-Davies
, N. Brennan

Ysgol Busnes Albert Gubay

University College Dublin

Allbwn ymchwil: Cyfraniad at gyfnodolyn › Erthygl › adolygiad gan gymheiriaid

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A theoretical framework of external accounting communication in the form of a typology based on perspectives, traditions and theories from the discipline of communication studies is provided. The focus is accounting communication with external audiences via public written documents outside the audited financial statements, i.e., annual reports, press releases, CSR reports, websites, conference calls, etc.

Iaith wreiddiol	Saesneg
Tudalennau (o-i)	433-469
Cyfnodolyn	Accounting, Auditing and Accountability Journal
Cyfrol	30
Rhif cyhoeddi	2
Dynodwyr Gwrthrych Digidol (DOIs)	https://doi.org/10.1108/AAAJ-04-2015-2039
Statws	Cyhoeddwyd - 6 Maw 2016

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10.1108/AAAJ-04-2015-2039

http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2742784

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abstract = "A theoretical framework of external accounting communication in the form of a typology based on perspectives, traditions and theories from the discipline of communication studies is provided. The focus is accounting communication with external audiences via public written documents outside the audited financial statements, i.e., annual reports, press releases, CSR reports, websites, conference calls, etc.",

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AB - A theoretical framework of external accounting communication in the form of a typology based on perspectives, traditions and theories from the discipline of communication studies is provided. The focus is accounting communication with external audiences via public written documents outside the audited financial statements, i.e., annual reports, press releases, CSR reports, websites, conference calls, etc.

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DO - 10.1108/AAAJ-04-2015-2039

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JO - Accounting, Auditing and Accountability Journal

JF - Accounting, Auditing and Accountability Journal

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A Theoretical Framework of External Accounting Communication: Research Perspectives, Traditions, and Theories

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