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Double materiality and the shift from non-financial to European sustainability reporting : review, outlook and implications

Baumüller, Josef; Sopp, Karina - In: Journal of applied accounting research 23 (2022) 1, pp. 8-28

Persistent link: https://www.econbiz.de/10012990371

You're grounded! : toward a theory of enactive legitimation, materiality and practice

Nicolini, Davide; Reinecke, Juliane; Ismail, Muhammad Aneeq - In: On practice and institution : new empirical directions, (pp. 87-115). 2021

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Subjectivities of Russian traders at the border with China

Humphrey, Caroline - In: The Copenhagen journal of Asian studies : CJAS 39 (2021) 1, pp. 1-23

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The importance of quantifying uncertainty : examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors' judgments and decisions

Eilifsen, Aasmund; Hamilton, Erin L.; Messier, William F. - In: Accounting, organizations and society : an … 90 (2021), pp. 1-18

Persistent link: https://www.econbiz.de/10012514541

Materiality disclosure in sustainability reporting : evidence from Malaysia

Ngu, Sie Bing; Azlan Amran - In: Asian journal of business and accounting : AJBA 14 (2021) 1, pp. 225-252

Persistent link: https://www.econbiz.de/10012587283

Beyond the "e-" in e-HRM : integrating a sociomaterial perspective

Myllymäki, Dina - In: International journal of human resource management 32 (2021) 12, pp. 2563-2591

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Auditor judgements after withdrawal of the materiality accounting standard in Australia

David, Raul; Abeysekera, Indra - In: Journal of risk and financial management : JRFM 14 (2021) 6, pp. 1-20

The concept of materiality, originating in the accounting domain and applied in the auditing domain, is an essential … tool for improving audit quality. A renewed interest in materiality research emerged in Australia after submitting Exposure … Draft no. 243 by the Australian Accounting Standards Board (AASB) proposing the withdrawal of AASB 1031 Materiality, which …

Persistent link: https://www.econbiz.de/10012605795

The role of the officers' mess in inclusive military leader social identity construction

Gosling, Edward - In: Leadership 18 (2022) 1, pp. 40-60

Persistent link: https://www.econbiz.de/10013257096

Climate change, business, and society : building relevance in time and space

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Persistent link: https://www.econbiz.de/10013268181

Setting up home : the role of domestic materiality in extended family identity formation

Edirisingha, Prabash; Aitken, Robert; Ferguson, Shelagh - In: Journal of business research : JBR 147 (2022), pp. 1-15

Persistent link: https://www.econbiz.de/10013271455