What is Current Value Accounting?
The external experts had experience and network (Glückler and Armbrüster, 2003), expertise (Morris and Empson, 1998), image (Power, 2003) and access to banks, analysts and market research institutes. These parties were, therefore, able to confirm the network of trust (Power, 1996) required to relieve the auditors of their objections. This controller elaborates on how difficult […]
