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Published in 2019 at "Accounting, Organizations and Society"
DOI: 10.1016/j.aos.2019.07.001
Abstract: Abstract The existence of fictitious users of financial statements has been confirmed in previous research. Our study investigates how this powerful yet ‘made-up’ construct is deployed within the discourses of the main stakeholders including ‘real’…
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Keywords:
use made;
made users;
real users;
dominant discourse ... See more keywords