Rogerson, Michael; Crane, Andrew; Soundararajan, Vivek; … - In: Accounting, Auditing & Accountability Journal 33 (2020) 7, pp. 1505-1534
Purpose: This paper investigates how organisations are responding to mandatory modern slavery disclosure legislation. Experimentalist governance suggests that organisations faced with disclosure requirements such as those contained in the UK Modern Slavery Act 2015 will compete with one...