The abandoned mandatory OFR: a lost opportunity for SER?
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DOI: 10.1108/17471110810892848
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Cited by:
- Edgley, Carla & Jones, Michael J. & Atkins, Jill, 2015. "The adoption of the materiality concept in social and environmental reporting assurance: A field study approach," The British Accounting Review, Elsevier, vol. 47(1), pages 1-18.
- Barone, Elisabetta & Ranamagar, Nathan & Solomon, Jill F., 2013. "A Habermasian model of stakeholder (non)engagement and corporate (ir)responsibility reporting," Accounting forum, Elsevier, vol. 37(3), pages 163-181.
- Edgley, Carla & Holland, Kevin, 2021. "“Unknown unknowns” and the tax knowledge gap: Power and the materiality of discretionary tax disclosures," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
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Keywords
Company law; Environmental management; Materiality; United Kingdom;All these keywords.
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