How social pressure anomie influences shadow accounting functions: the role of voluntary disclosure development in Iran
Purpose – This article aims to contribute to the accounting knowledge literature by presenting the framework of shadow accounting functions (SAF) and investigating the effect of stakeholders’ pressure anomie (SPA) on it. Design/methodology/approach – This study adopted a mixed, both inductive and de...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Emerald Publishing
2025-01-01
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| Series: | AJAR (Asian Journal of Accounting Research) |
| Subjects: | |
| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/AJAR-08-2023-0269/full/pdf |
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