1-2 of 2
Keywords: boundary work
Close
Save search
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles

Sustainability (Environmental, Social, and Governance) Reporting: Tracing Materiality’s Visionary and Relational Role over 25 Years through Boundary Objects and Boundary Work

Free
Di Wang, Stuart M. Cooper, Christopher S. Chapman, Donato Calace
Journal: The Accounting Review
The Accounting Review 1–25.
https://doi.org/10.2308/TAR-2023-0675
Published: 01 April 2025
...Di Wang; Stuart M. Cooper; Christopher S. Chapman; Donato Calace ABSTRACT The concept of materiality has acquired great significance in sustainability reporting. Through the theoretical bricolage of boundary objects and boundary work and drawing upon 91 interviews, we trace materiality’s evolving...
View articletitled, Sustainability (Environmental, Social, and Governance) Reporting: Tracing Materiality’s Visionary and Relational Role over 25 Years through Boundary Objects and Boundary Work
Open the PDF for Sustainability (Environmental, Social, and Governance) Reporting: Tracing Materiality’s Visionary and Relational Role over 25 Years through Boundary Objects and Boundary Work in another window
Add to Citation Manager for Sustainability (Environmental, Social, and Governance) Reporting: Tracing Materiality’s Visionary and Relational Role over 25 Years through Boundary Objects and Boundary Work
Journal Articles

Redefining Perceived Boundaries: Insights into the Audit Committee’s Evolving Responsibilities

Free
Lauren M. Cunningham, Sarah E. Stein, Kimberly Walker, Karneisha Wolfe
Journal: The Accounting Review
The Accounting Review 1–27.
https://doi.org/10.2308/TAR-2023-0474
Published: 19 March 2025
... of their traditional domain. To do so, we interview a diverse set of 29 AC members from U.S. publicly traded companies. We analyze our data through the theoretical lens of collaborative boundary work to identify how ACs respond by extending, blurring, or maintaining their perceived oversight boundaries, the related...
View articletitled, Redefining Perceived Boundaries: Insights into the Audit Committee’s Evolving Responsibilities
Open the PDF for Redefining Perceived Boundaries: Insights into the Audit Committee’s Evolving Responsibilities in another window
Add to Citation Manager for Redefining Perceived Boundaries: Insights into the Audit Committee’s Evolving Responsibilities