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Changing from a rules-based to a principles-based accounting logic : a review
Guerreiro, Marta Silva; Rodrigues, Lúcia Lima; Craig, … - In: Australasian accounting business and finance journal : AABF 8 (2014) 2, pp. 110-120
Persistent link: https://www.econbiz.de/10010520026
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The development of accounting regulation in Iraq and the IFRS adoption decision : an institutional perspective
Hassan, Enas A.; Rankin, Michaela; Lu, Wei - In: The international journal of accounting : TIJA 49 (2014) 3, pp. 371-390
Persistent link: https://www.econbiz.de/10010431302
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Legitimacy of private accounting standard setters : literature review and suggestions for future research
Sanada, Masatsugu - In: Accounting in Europe 17 (2020) 3, pp. 264-302
Persistent link: https://www.econbiz.de/10012384589
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The history of accounting standard setting in an emerging transition economy : the case of Vietnam
Duc Phan; Joshi, Mahesh; Tran-Nam, Binh - In: Accounting history : journal of the Accounting History … 23 (2018) 3, pp. 379-406
Persistent link: https://www.econbiz.de/10011937536
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Institutional inertia and practice variation
Aksom, Herman - In: Journal of organizational change management 35 (2022) 3, pp. 463-487
Persistent link: https://www.econbiz.de/10013411692
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Deinstitutionalization revisited
Aksom, Herman - In: International journal of organizational analysis 31 (2023) 5, pp. 1556-1581
Persistent link: https://www.econbiz.de/10014432036
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Organizational susceptibility to institutional complexity : critical events driving the adoption and implementation of the ethics and compliance officer position
Chandler, David - In: Organization science : a journal of the Institute for … 25 (2014) 6, pp. 1722-1743
Persistent link: https://www.econbiz.de/10010463510
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Symbolic innovations : consequences of convergence of adoption and of implementation
Johnson, J. David - In: International journal of innovation and technology … 15 (2018) 6, pp. 1830001-1-20
Persistent link: https://www.econbiz.de/10011981498
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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
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Control over accounting standards within the European Union : the political controversy surrounding the adoption of IFRS 8
Crawford, L.; Ferguson, John; Helliar, Christine V.; … - In: Critical perspectives on accounting : an international … 25 (2014) 4/5, pp. 304-318
Persistent link: https://www.econbiz.de/10010379941