Nicholson, Gavin; Pugliese, Amedeo; Bezemer, Pieter-Jan - In: Accounting, Auditing & Accountability Journal 30 (2017) 2, pp. 222-246
Purpose Corporate accountability is a complex chain of reporting that reaches from external stakeholders into the organization’s management structure. The transition from external to internal accountability mechanisms primarily occurs at the board of directors. Yet outside of incentive...