Chatterjee, Bikram; Mir, Monir Zaman; Eddie, Ian A.; … - In: Accounting Research Journal 30 (2017) 01, pp. 36-57
Purpose The purpose of this paper is to identify the contextual factors affecting infrastructure reporting by New Zealand local authorities. Design/methodology/approach The paper includes a survey and interview of Annual Report Recipients (ARRs) and Infrastructure Information Preparers (IIPs),...