Concepedia

The Sarbanes-Oxley Act as a hologram of post-Enron disclosure: a critical realist commentary

Ashley Burrowes, Joseph Kastantin, Milorad M. Novičević

Critical Perspectives on Accounting · 2004 · 26 citations · 13 references

Concepts

LawCorporate GovernanceCorporate AccountabilityCorporate DisclosureCorporate ReportingCorporate Responsibility ReportingCorporate TransparencyDisclosureDisclosure ComplianceDisclosure TheoryFinancial Misconduct ReportingCorporate Disclosure QualityCorporate Disclosure StandardsCorporate Financial DisclosureCritical CommentaryDisclosure OversightSarbanes-oxley ComplianceTransparency In Corporate Reporting

References

13

Knowledge and Human Interests.

Howard L. Parsons, Jeremy J. Shapiro · Philosophy and Phenomenological Research · 1972 · 2.6K citations

Management, Social Psychology, Epistemology +6

Internal control—integrated framework: who is responsible?

Mary Ellen Oliverio · Critical Perspectives on Accounting · 2001 · 368 citations

Management, Corporate Governance, Process Control +9

INTERPRETIVE AND CRITICAL RESEARCH IN ACCOUNTING: A COMMENTARY ON ITS ABSENCE FROM MAINSTREAM ACCOUNTING RESEARCH

C. Richard Baker, Mark S. Bettner · Critical Perspectives on Accounting · 1997 · 240 citations

Business, Accountancy, Accounting +10

Critical accounting: nature, progress and prognosis

Richard Laughlin · Accounting Auditing & Accountability Journal · 1999 · 94 citations

Business, Accountancy, Accounting +6

Constructivism and accounting research: towards a trans‐disciplinary perspective

Paolo Quattrone · Accounting Auditing & Accountability Journal · 2000 · 87 citations

Business, Accountancy, Accounting +8