The third level of the conceptual framework includes the:

(a) elements of financial statements.
(b) objective of financial reporting.
(c) qualitative characteristics of accounting information.
(d) recognition, measurement, and disclosure concepts

It is recognition, measurement, and disclosure concepts (D)

Explanation:

Elements of financial statements : this falls under the second level of the conceptual framework.

Objective of financial reporting : this falls under the first level of the conceptual framework.

Qualitative characteristics of accounting information : this falls under second level of the conceptual framework

Recognition, measurement, and disclosure concepts: this falls under the third level of conceptual framework.

explanation: doctrine of respondeat superior is a legal doctrine that is commonly used in tort. this principle makes an employer or principal legally responsible for the wrongful acts done by an employee or agent, if such acts occur within the scope of the employment or agency.