Reuter, Marek; Messner, Martin - In: Accounting, Auditing & Accountability Journal 28 (2015) 3, pp. 365-402
Purpose – The purpose of this paper is to examine formal participation in the early phase of the International Integrated Reporting Council’s (IIRC’s) standard-setting. The objective of the paper is to shed light on the characteristics of lobbying parties and the determinants of their...
