Kitching, John - In: International Journal of Entrepreneurial Behavior & Research 22 (2016) 2, pp. 215-233
Purpose – The purpose of this paper is to theorise, and demonstrate empirically, how regulation generates indirect … accountants mediate the influence of financial reporting regulation by shaping how firms discover, interpret and adapt to their … file such accounts, and clients act on that advice, then relations with accountants mediate the impact of regulation on …