Girdhar, Sakshi; Jeppesen, Kim K. - In: Accounting, Auditing & Accountability Journal 31 (2018) 1, pp. 261-285
Purpose: The purpose of this paper is to examine the transparency reports published by the Big-4 public accounting firms in the UK, Germany and Denmark to understand the determinants of their content within the networks of big accounting firms. Design/methodology/approach: The study draws on a...