This paper aims to identify and critically evaluate the theoretical explanations of mergers happening in clusters. We identified two streams of theories: neoclassical and behavioural explanations of merger waves. Neoclassical theories include q theory and industry shock hypothesis. Behavioural...

This study aims to identify the key factors affecting the adoption of generalized audit software (GAS) in a developing country, Bangladesh, through utilization of Technology, Organization and Environment (TOE) framework. The study has been conducted based on semi-structured interviews of...

This paper aims to analyze the impacts of the political-economic setup of an emerging economy on audit oversight arrangements introduced due to isomorphic pressure. We adopted a mixture of qualitative research methods for the study. Expert interviews and document analyses were conducted....

This study, relying on the notion of agency theory that the presence of information asymmetry causes higher agency costs, investigates the impact of accounting disclosure and perceived strength of auditing and reporting standards on perceived corruption. Using data for 71 economies for the...