Deegan, Craig; Rankin, Michaela - In: Accounting, Auditing & Accountability Journal 10 (1997) 4, pp. 562-583
Reports on the results of a survey of various groups of annual report users as to the importance, or “materiality”, of … associations and other groups performing a review or oversight function. Reports the results which indicate that the majority of … the disclosure of this information in corporate annual reports. Although the results show that the users typically believe …