{"id":"https://openalex.org/W2044557159","doi":"https://doi.org/10.1016/j.accfor.2012.05.002","title":"Analyzing the quality, meaning and accountability of organizational reporting and communication","display_name":"Analyzing the quality, meaning and accountability of organizational reporting and communication","publication_year":2012,"publication_date":"2012-07-10","ids":{"openalex":"https://openalex.org/W2044557159","doi":"https://doi.org/10.1016/j.accfor.2012.05.002","mag":"2044557159"},"language":"en","primary_location":{"id":"doi:10.1016/j.accfor.2012.05.002","doi":"https://doi.org/10.1016/j.accfor.2012.05.002","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.accfor.2012.05.002","pdf_url":null,"source":{"id":"https://openalex.org/S131296671","display_name":"Accounting Forum","issn_l":"0155-9982","issn":["0155-9982","1467-6303"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":"public-domain","license_id":"https://openalex.org/licenses/public-domain","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Forum","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5004482695","display_name":"Helen Tregidga","orcid":"https://orcid.org/0000-0002-0276-4536","observed_orcids":["https://orcid.org/0000-0002-0276-4536"]},"institutions":[{"id":"https://openalex.org/I39854758","display_name":"Auckland University of Technology","ror":"https://ror.org/01zvqw119","country_code":"NZ","type":"education","lineage":["https://openalex.org/I39854758"]}],"countries":["NZ"],"is_corresponding":true,"raw_author_name":"Helen Tregidga","raw_affiliation_strings":["Faculty of Business and Law, Auckland University of Technology, New Zealand"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Business and Law, Auckland University of Technology, New Zealand","institution_ids":["https://openalex.org/I39854758"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5052324113","display_name":"Markus J. Milne","orcid":"https://orcid.org/0000-0002-3760-9210","observed_orcids":["https://orcid.org/0000-0002-3760-9210"]},"institutions":[{"id":"https://openalex.org/I185492890","display_name":"University of Canterbury","ror":"https://ror.org/03y7q9t39","country_code":"NZ","type":"education","lineage":["https://openalex.org/I185492890"]}],"countries":["NZ"],"is_corresponding":false,"raw_author_name":"Markus Milne","raw_affiliation_strings":["College of Business and Economics, University of Canterbury, New Zealand"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"College of Business and Economics, University of Canterbury, New Zealand","institution_ids":["https://openalex.org/I185492890"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5102965163","display_name":"Glen Lehman","orcid":"https://orcid.org/0000-0003-4897-4077","observed_orcids":["https://orcid.org/0000-0003-4897-4077"]},"institutions":[{"id":"https://openalex.org/I170239107","display_name":"University of South Australia","ror":"https://ror.org/01p93h210","country_code":"AU","type":"education","lineage":["https://openalex.org/I170239107","https://openalex.org/I4405259444"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Glen Lehman","raw_affiliation_strings":["School of Commerce, University of South Australia, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Commerce, University of South Australia, Australia","institution_ids":["https://openalex.org/I170239107"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5004482695"],"corresponding_institution_ids":["https://openalex.org/I39854758"],"apc_list":{"value":1100,"currency":"USD","value_usd":1100},"apc_paid":null,"fwci":6.9538,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.96314201,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":98},"biblio":{"volume":"36","issue":"3","first_page":"150","last_page":"153"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.3434999883174896,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.3434999883174896,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.24770000576972961,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.1923000067472458,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/organizational-reporting","display_name":"organizational reporting","score":0.9470000267028809},{"id":"https://openalex.org/keywords/organizational-communication","display_name":"organizational communication","score":0.9580000042915344},{"id":"https://openalex.org/keywords/reporting-quality","display_name":"reporting quality","score":0.7099999785423279},{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":0.8240000009536743},{"id":"https://openalex.org/keywords/corporate-communication","display_name":"corporate communication","score":0.4230000078678131}],"concepts":[{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.8655440807342529},{"id":"https://openalex.org/C2780876879","wikidata":"https://www.wikidata.org/wiki/Q3054749","display_name":"Meaning (existential)","level":2,"score":0.7282267212867737},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.6067155599594116},{"id":"https://openalex.org/C116314809","wikidata":"https://www.wikidata.org/wiki/Q1937189","display_name":"Organizational communication","level":2,"score":0.6010393500328064},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.4891648590564728},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.47222259640693665},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3818138837814331},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.32879459857940674},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.32675713300704956},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3075651526451111},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.30229273438453674},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.20908161997795105},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.19704201817512512},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.07355931401252747},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C542102704","wikidata":"https://www.wikidata.org/wiki/Q183257","display_name":"Psychotherapist","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.accfor.2012.05.002","doi":"https://doi.org/10.1016/j.accfor.2012.05.002","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.accfor.2012.05.002","pdf_url":null,"source":{"id":"https://openalex.org/S131296671","display_name":"Accounting Forum","issn_l":"0155-9982","issn":["0155-9982","1467-6303"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":"public-domain","license_id":"https://openalex.org/licenses/public-domain","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Forum","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:taf:accfor:v:36:y:2012:i:3:p:150-153","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1016/j.accfor.2012.05.002","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":31,"referenced_works":["https://openalex.org/W625415450","https://openalex.org/W1556096184","https://openalex.org/W1968975049","https://openalex.org/W1971208991","https://openalex.org/W1976353381","https://openalex.org/W1977255332","https://openalex.org/W1977527039","https://openalex.org/W1977905103","https://openalex.org/W1978309631","https://openalex.org/W1978553964","https://openalex.org/W1997518090","https://openalex.org/W2027420701","https://openalex.org/W2029396707","https://openalex.org/W2034022830","https://openalex.org/W2036484531","https://openalex.org/W2036523661","https://openalex.org/W2068520849","https://openalex.org/W2075422595","https://openalex.org/W2078575004","https://openalex.org/W2107196345","https://openalex.org/W2120221236","https://openalex.org/W2127024858","https://openalex.org/W2137586426","https://openalex.org/W2138058169","https://openalex.org/W2148841467","https://openalex.org/W2153076183","https://openalex.org/W2485978036","https://openalex.org/W2511259662","https://openalex.org/W3121234337","https://openalex.org/W3143175199","https://openalex.org/W4248308225"],"related_works":["https://openalex.org/W2124732557","https://openalex.org/W7221105983","https://openalex.org/W7124914770","https://openalex.org/W7159575522","https://openalex.org/W4247746834","https://openalex.org/W2907340046","https://openalex.org/W7128013423","https://openalex.org/W7222908510","https://openalex.org/W2013536160","https://openalex.org/W7133136580"],"abstract_inverted_index":{"This":[0],"paper":[1,23,52],"provides":[2],"a":[3],"critical":[4],"introduction":[5],"to":[6,54],"the":[7,11,37,42,55],"issue":[8],"about":[9],"Analyzing":[10],"quality,":[12,60],"meaning":[13,61],"and":[14,19,32,48,62,68],"accountability":[15,63],"of":[16,36,59],"organizational":[17,66],"reporting":[18,67],"communication.":[20,69],"The":[21,44],"present":[22],"begins":[24],"by":[25],"addressing":[26],"why":[27],"such":[28],"analyses":[29],"are":[30],"important":[31],"then":[33],"introduces":[34],"each":[35,51],"papers":[38],"that":[39],"appear":[40],"in":[41],"issue.":[43],"contribution":[45],"involves":[46],"identifying":[47],"reviewing":[49],"how":[50],"contributes":[53],"literature":[56],"on":[57],"issues":[58],"associated":[64],"with":[65]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2017,"cited_by_count":4},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}