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

Research output: Contribution to journal › Article › peer-review

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A Theoretical Framework of External Accounting Communication: Research Perspectives, Traditions, and Theories. / Merkl-Davies, D.M.; Brennan, N.
In: Accounting, Auditing and Accountability Journal, Vol. 30, No. 2, 06.03.2016, p. 433-469.

Research output: Contribution to journal › Article › peer-review

HarvardHarvard

Merkl-Davies, DM & Brennan, N 2016, 'A Theoretical Framework of External Accounting Communication: Research Perspectives, Traditions, and Theories', Accounting, Auditing and Accountability Journal, vol. 30, no. 2, pp. 433-469. https://doi.org/10.1108/AAAJ-04-2015-2039

APA

Merkl-Davies, D. M., & Brennan, N. (2016). A Theoretical Framework of External Accounting Communication: Research Perspectives, Traditions, and Theories. Accounting, Auditing and Accountability Journal, 30(2), 433-469. https://doi.org/10.1108/AAAJ-04-2015-2039

CBE

Merkl-Davies DM, Brennan N. 2016. A Theoretical Framework of External Accounting Communication: Research Perspectives, Traditions, and Theories. Accounting, Auditing and Accountability Journal. 30(2):433-469. https://doi.org/10.1108/AAAJ-04-2015-2039

MLA

Merkl-Davies, D.M. and N. Brennan. "A Theoretical Framework of External Accounting Communication: Research Perspectives, Traditions, and Theories". Accounting, Auditing and Accountability Journal. 2016, 30(2). 433-469. https://doi.org/10.1108/AAAJ-04-2015-2039

VancouverVancouver

Merkl-Davies DM, Brennan N. A Theoretical Framework of External Accounting Communication: Research Perspectives, Traditions, and Theories. Accounting, Auditing and Accountability Journal. 2016 Mar 6;30(2):433-469. doi: 10.1108/AAAJ-04-2015-2039

Author

Merkl-Davies, D.M. ; Brennan, N. / A Theoretical Framework of External Accounting Communication: Research Perspectives, Traditions, and Theories. In: Accounting, Auditing and Accountability Journal. 2016 ; Vol. 30, No. 2. pp. 433-469.

RIS

TY - JOUR

T1 - A Theoretical Framework of External Accounting Communication: Research Perspectives, Traditions, and Theories

AU - Merkl-Davies, D.M.

AU - Brennan, N.

PY - 2016/3/6

Y1 - 2016/3/6

N2 - 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.

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.

U2 - 10.1108/AAAJ-04-2015-2039

DO - 10.1108/AAAJ-04-2015-2039

M3 - Article

VL - 30

SP - 433

EP - 469

JO - Accounting, Auditing and Accountability Journal

JF - Accounting, Auditing and Accountability Journal

SN - 0951-3574

IS - 2

ER -