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The global institutionalization of financial reporting: The case of the United Arab Emirates
16 references·16 citing·37 second hopsampled
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References

  • 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields38,372 cited
  • 1977Institutionalized Organizations: Formal Structure as Myth and Ceremony28,271 cited
  • 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields25,805 cited
  • 1967The Social Construction of Reality: A Treatise in the Sociology of Knowledge.16,459 cited
  • 1983The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields9,047 cited
  • 1995Institutions and organizations8,003 cited
  • 2015Globalization and Its Discontents5,477 cited
  • 1993Handbook of industrial and organizational psychology5,339 cited
  • 1977The Role of Institutionalization in Cultural Persistence3,083 cited
  • 1993Follow the Leader: Mimetic Isomorphism and Entry Into New Markets1,471 cited
  • 1991Agents without Principles? The Spread of the Poison Pill through the Intercorporate Network1,380 cited
  • 1993Interorganizational Imitation: The Impact of Interlocks on Corporate Acquisition Activity1,119 cited
  • 2002Global Competition, Institutions, and the Diffusion of Organizational Practices: The International Spread of ISO 9000 Quality Certificates1,097 cited
  • 1989Mimetic Processes Within an Interorganizational Field: An Empirical Test

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836 cited
  • 2004The making and remaking of organization context649 cited
  • 1995Accounting, ambiguity, and the new institutionalism532 cited
  • Cited by

    • 2020“Green washing” or “authentic effort”? An empirical investigation of the quality of sustainability reporting by banks215 cited
    • 2012Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses171 cited
    • 2013When global accounting standards meet the local context—Insights from an emerging economy168 cited
    • 2016Implementing public sector accruals in OECD member states: Major issues and challenges127 cited
    • 2013Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments122 cited
    • 2014The Development of Accounting Regulation in Iraq and the IFRS Adoption Decision: An Institutional Perspective95 cited
    • 2014Early Adoption of IFRS as a Strategic Response to Transnational and Local Influences91 cited
    • 2013Implementation of IFRS for SME s in Emerging Economies: Stakeholder Perceptions in the Czech Republic, Hungary, Romania and Turkey85 cited
    • 2015The impact of cultural factors on the implementation of global accounting standards (IFRS) in a developing country84 cited
    • 2012The International Financial Reporting Standard for Small and Medium‐sized Entities (IFRS for SMES)84 cited
    • 2017Institutional and Economic Factors Affecting the Adoption of International Public Sector Accounting Standards81 cited
    • 2021Governance and sustainability in Southeast Asia81 cited
    • 2012Perceptions and knowledge of accounting professionals on IFRS for SMEs: Evidence from Turkey77 cited
    • 2020Does context matter for sustainability disclosure? Institutional factors in Southeast Asia71 cited
    • 2018The macroeconomic determinants of the adoption of IFRS for SMEs69 cited
    • 2018Readability, governance and performance: a test of the obfuscation hypothesis in Qatari listed firms67 cited