Merkl-Davies, Doris M.; Brennan, Niamh M. - In: Accounting, Auditing & Accountability Journal 30 (2017) 2, pp. 433-469
Purpose The purpose of this paper is to provide 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. The focus is accounting communication with external audiences via...