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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.
Original languageEnglish
Pages (from-to)433-469
JournalAccounting, Auditing and Accountability Journal
Volume30
Issue number2
DOIs
Publication statusPublished - 6 Mar 2016
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