Matsubara, Saori; Endo, Takahiro - In: Accounting, Auditing & Accountability Journal 31 (2018) 1, pp. 96-111
Purpose: The purpose of this paper is to locate the role of local standard setters in institutional complexity, where multiple sources of pressure for change and continuity coexist. The existing research does not fully explore this since it tends to illustrate the way in which a particular...