Baker, Richard L.; Bealing, William E.; Nelson, Donald A.; … - In: Managerial Auditing Journal 21 (2006) 1, pp. 23-33
Purpose – In the light of recent financial scandals, such as Enron, Global Crossing and WorldCom, the purpose of this paper is to use an institutional theory perspective to examine the interactions between the accounting profession, the SEC and the Congress. Design/methodology/approach – The...