“…The production of legitimacy depends on communication and so, ultimately, it is constructed and maintained discursively (Alvesson, 1996;Suddaby & Greenwood, 2005;Loewenstein et al, 2012;Craig & Amernic, 2020). There is a substantial body of research that explores discursive strategies of legitimation in the accounting regulatory arena (e.g., Young, 1994Young, , 1996Young, , 2006Young, , 2014Durocher & Fortin, 2010;Erb & Pelger, 2015;Pelger & Spieß, 2017;Mantzari & Georgiou, 2019;Stenka & Jaworska, 2019), and in the texts of the regulatory provisions in particular (e.g., Warnock, 1992;Young, 2003;Masocha & Weetman, 2007).…”