Concepedia

External Reporting Mechanisms

External Reporting Mechanism is a formal channel or procedure within public interest disclosure frameworks that enables individuals to report misconduct, malpractice, or illegal activities to an authority or body outside the organization in which the issue originates, thereby ensuring impartiality, confidentiality, and protection from retaliation.

55

Publications

3.7K

Citations

109

Authors

63

Institutions

Publications per year

2017–2026

12

Variants

External Disclosure Channels

Parents

Publications

55

Integrated Reporting and internal mechanisms of change

Wendy Stubbs, Colin Higgins · Accounting Auditing & Accountability Journal · 2014 · 498 citations · Full text

, , +17

The Use and Abuse of Graphs in Annual Reports: Theoretical Framework and Empirical Study

Vivien Beattie, Michael John Jones · Accounting and Business Research · 1992 · 258 citations

, , +17

RELEVANCE OF TRIPLE BOTTOM LINE REPORTING TO ACHIEVEMENT OF SUSTAINABLE TOURISM: A SCOPING STUDY

Larry Dwyer · Tourism Review International · 2005 · 181 citations

, , +17

Government Procurement and Changes in Firm Transparency

Delphine Samuels · The Accounting Review · 2020 · 172 citations · Full text

, , +14

Institutional theory and accounting rule choice: an analysis of four US state governments' decisions to adopt generally accepted accounting principles

Vivian L. Carpenter, Ehsan H. Feroz · Accounting Organizations and Society · 2001 · 170 citations · Full text

, , +15

1–5 of 55

Authors

109

  1. AS
    Alan Southworth

    University of Manchester, United Kingdom

    2 publications · 92 citations

    2

    h-index

  2. GF
    George Foster

    Stanford University, United States

    2 publications · 87 citations

    2

    h-index

  3. RE
    Russell E. Glasgow

    Oregon Research Institute, United States

    2 publications · 169 citations

    2

    h-index

  4. JG
    James Guthrie

    Macquarie University, Australia

    2 publications · 65 citations

    2

    h-index

  5. AG
    Amy G. Huebschmann

    University of Colorado Denver, United States

    2 publications · 169 citations

    2

    h-index

1–5 of 109

Institutions

63

  1. University of Auckland

    Auckland, New Zealand

    3 h-index

    6 publications

    310 citations

  2. UNSW Sydney

    Sydney, Australia

    2 h-index

    3 publications

    255 citations

  3. Outcomes Research Consortium

    Cleveland, United States

    2 h-index

    4 publications

    338 citations

  4. University of Colorado Denver

    Denver, United States

    2 h-index

    4 publications

    338 citations

  5. Manchester University

    Fort Wayne, United States

    2 h-index

    6 publications

    400 citations

  6. University of Iowa

    Iowa City, United States

    2 h-index

    13 publications

    1.1K citations

  7. Millsaps College

    Jackson, United States

    1 h-index

    1 publications

    14 citations

  8. University College Dublin

    Dublin, Ireland

    1 h-index

    1 publications

    74 citations

1–8 of 63

Venues

  1. Financial Accountability and Management

    FAM · 5 publications · 239 citations

    5

    h-index

  2. Accounting Organizations and Society

    3 publications · 312 citations

    3

    h-index

  3. The Journal of Finance

    2 publications · 87 citations

    2

    h-index

  4. Accounting Auditing & Accountability Journal

    2 publications · 571 citations

    2

    h-index

  5. Accounting and Business Research

    2 publications · 270 citations

    2

    h-index

1–5