A Theoretical Framework of External Accounting Communication: Research Perspectives, Traditions, and Theories
Research output: Contribution to journal › Article › peer-review
Electronic versions
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 language | English |
|---|---|
| Pages (from-to) | 433-469 |
| Journal | Accounting, Auditing and Accountability Journal |
| Volume | 30 |
| Issue number | 2 |
| DOIs | |
| Publication status | Published - 6 Mar 2016 |