Translating audit materiality in disclosure : competing logics and different outcomes in Australia and New Zealand
Year of publication: |
2023
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Authors: | Kend, Michael ; Lan Anh Nguyen |
Published in: |
Critical perspectives on accounting : an international journal for social and organizational accountability. - Amsterdam : Elsevier, ISSN 1045-2354, ZDB-ID 1022791-X. - Vol. 95.2023, p. 1-17
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Subject: | Audit reports | Institutional entrepreneurship | Institutional logics | Materiality | Neuseeland | New Zealand | Australien | Australia | Institutionenökonomik | Institutional economics | Wirtschaftsprüfung | Financial audit | Jahresabschlussprüfung | Financial statement audit |
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