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Published in 2019 at "Journal of Business Ethics"
DOI: 10.1007/s10551-017-3527-1
Abstract: The growing reliance on non-governmental independent regulators in many social and economic domains, including corporate financial reporting, has brought to the fore concerns over their regulatory accountability. This study looks at one aspect of the…
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Keywords:
impact assessment;
financial reporting;
accountability;
regulatory accountability ... See more keywords