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– Findings indicate that regulation-based institutional norms explain the adoption of internal audit and the function …

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Institutional Change and Performativity : The Impact of Globalization and Financialization on Accounting in Japan

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CHAPTER 1 – Introduction -- Part 1: Conceptual Analysis of Institutions, Norms, and Performativity -- CHAPTER 2 – Institutions as Collectively Accepted Norms -- CHAPTER 3 – Performativity of Observable Social Norms -- CHAPTER 4 – Approach, Methodology, and Scope -- Part 2: Performative...

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Application of Basel Committee's new standards of internal audit function : a road map towards banks' performance

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