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Review article: Accounting, auditing and accountability journal: Special issue on legitimacy theory

Pages 18-20 | Published online: 22 Nov 2010

References

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  • Gray , R.H. , Kouhy , R. and Lavers , S. 1995 . “Corporate Social and Environmental Reporting: A Review of the Literature and a Longitudinal Study of UK Disclosure” . Accounting, Auditing and Accountability Journal , 8 (2) : 47 – 77 .
  • Guthrie , J. and Parker , L.D. 1989 . “Corporate Social Reporting: A Rebuttal of Legitimacy Theory” . Accounting and Business Research , 19 (76) : 343 – 352 .
  • Mattingly , J.E. and Greening , D.W. 2002 . “Public Interest Groups as Stakeholders A ‘Stakeholder Salience’ Explanation of Activism” . In Unfolding Stakeholder Thinking , Edited by: Andriof , J. , Waddock , S. , Husted , B. and Sutherland Rahman , S. Sheffield : Greenleaf Publishing Limited . Chapter 14
  • Milne , M. and Patten , D. 2002 . “Securing Organizational Legitimacy: An Experimental Decision Case Examining the Impact of Environmental Disclosures” . Accounting, Auditing and Accountability Journal , 15 (3) : 372 – 405 .
  • Mitchell , R.K , Agle , B.R. and Wood , D.J. 1997 . “Towards a Theory of Stakeholder Identification and Salience: Defining the Principle of Who and What Really Counts” . Academy of Management Review , 22 (4) : 853 – 856 .
  • O'Donovan , G. 1999 . “Managing Legitimacy Through Increased Corporate Environmental Reporting: An Exploratory Study” . Inter‐disciplinary Environmental Review , 1 (1) : 63 – 99 .
  • O'Donovan , G. 2002 . “Environmental Disclosures in the Annual Report: Extending the Applicability and Predictive Power of Legitimacy Theory” . Accounting, Auditing and Accountability Journal , 15 (3) : 344 – 371 .
  • O'Dwyer , B. 2002 . “Managerial Perceptions of Corporate Social Disclosure: An Irish Story” . Accounting, Auditing and Accountability Journal , 15 (3) : 406 – 436 .
  • Patten , D.M. 1992 . “Intra‐Industry Environmental Disclosures in Response to the Alaskan Oil Spill: A Note on Legitimacy Theory” . Accounting, Organizations & Society , 17 (5) : 471 – 475 .

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