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

Merkl-Davies, D. and Brennan, N. (2016) A Theoretical Framework of External Accounting Communication: Research Perspectives, Traditions, and Theories. Accounting, Auditing & Accountability Journal. (In Press)

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Abstract

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.

Item Type: Article
Subjects: Research Publications
Departments: College of Business, Law, Education and Social Sciences > Bangor Business School
Date Deposited: 24 Feb 2016 03:15
Last Modified: 24 Feb 2016 03:15
ISSN: 0951-3574
URI: http://e.bangor.ac.uk/id/eprint/6263
Publisher: Emerald Group Publishing
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