Caramanis, Constantinos; Dedoulis, Emmanouil; Leventis, … - In: Accounting, Organizations and Society 42 (2015) C, pp. 12-31
The introduction of accounting and auditing oversight boards (OBs) has been promoted on a global scale as a key component of the international financial architecture that has emerged over the past two decades. Such institutions, modeled on the Anglo-American tradition, are domestically organized...