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Religion: A Confounding Cultural Element in the International Harmonization of Accounting?
2 references·16 citing·52 second hop
Religion: A Confounding Cultural Element in the International Harmonization of Accounting? (1993)Religion: A Confounding Cultural Element …Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Towards a Theory of Cultural …The Economics of Accountancy. (1933)The Economics of Accountancy.Muslim CEO, women on boards and corporate responsibility reporting: some evidence from Malaysia (2019)Muslim CEO, women on boards a…The impact of religiosity, environmental marketing orientation and practices on performance (2018)The impact of religiosity, en…Zakat and Accounting Valuation Model (2016)Zakat and Accounting Valuatio…Accounting history and religion: A review of studies and a research agenda (2015)Accounting history and religi…The Influence of the Shariah Supervision Board on Corporate Social Responsibility Disclosure by Islamic Banks of Gulf Co-Operation Council Countries (2013)The Influence of the Shariah …Zakat and Poverty Alleviation: Roles of Zakat Institutions in Malaysia (2012)Zakat and Poverty Alleviation…Determinants of Corporate Social Responsibility Disclosure: The Case of Islamic Banks (2011)Determinants of Corporate Soc…Corporate social responsibility disclosure (2010)Corporate social responsibili…AAOIFI reporting standards: Measuring compliance (2010)AAOIFI reporting standards: M…Defining Islamic accounting: current issues, past roots (2009)Defining Islamic accounting: …Critical insights into contemporary Islamic accounting (2009)Critical insights into contem…Locating audit expectations gap within a cultural context: The case of Saudi Arabia (2007)Locating audit expectations g…Banking on Islam? Determinants of Corporate Social Responsibility Disclosure (2007)Banking on Islam? Determinant…Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault (2006)Assessing international accou…The conflict between IAS disclosure requirements and the secretive culture in Egypt (2002)The conflict between IAS disc…Cultural Relevance of Western Accounting Systems to Developing Countries (1995)Cultural Relevance of Western…Basic Content Analysis (1990)Disclosure level and the cost of equity capital. (1997)Introduction (2002)CSR disclosures and its determinants: evidence from Malaysian government link companies (2011)Narrative disclosure of corporate social responsibility in Islamic financial institutions (2011)Does a Board Characteristic Moderate the Relationship between CSR Practices and Financial Performance? 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(1984)Upper Echelons: The Organization as a Reflection of Its Top Managers (1984)Independent directors' background and CSR disclosure (2018)Shari’ah supervisory board characteristics effects on Islamic banks’ performance (2018)CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks (2020)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Culture's Consequences: International Differences in Work-Related Values. (1983)Corporate Social Responsibility Disclosures in International Construction Business: Trends and Prospects (2015)The effect of award on CSR disclosures in annual reports of Malaysian PLCs (2015)A bibliometric analysis of CSR in the banking industry: a decade study based on Scopus scientific mapping (2021)Islam and accounting (2001)Effect of Cash Flows on the Market Value of Jordanian Industrial Companies Stocks. (2018)Zakahcompliance behavior among entrepreneurs: economic factors approach (2020)The role of blockchain technology in enhancing Islamic social finance: the case of Zakah management in Malaysia (2021)THE EVOLUTION OF THE CONCEPTUAL FRAMEWORK FOR BUSINESS ENTERPRISES IN THE UNITED STATES (1999)ACCOUNTING FOR INTANGIBLES: A LITERATURE REVIEW (2004)The objectives of financial reporting: a historical survey and analysis (2013)
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References

  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • 1933The Economics of Accountancy.224 cited

Cited by

  • 2006Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault196 cited
  • 2009Critical insights into contemporary Islamic accounting183 cited
  • 2010Corporate social responsibility disclosure183 cited
  • 2013The Influence of the Shariah Supervision Board on Corporate Social Responsibility Disclosure by Islamic Banks of Gulf Co-Operation Council Countries182 cited
  • 1995Cultural Relevance of Western Accounting Systems to Developing Countries174 cited
  • 2012Zakat and Poverty Alleviation: Roles of Zakat Institutions in Malaysia137 cited
  • 2011Determinants of Corporate Social Responsibility Disclosure: The Case of Islamic Banks132 cited
  • 2007Locating audit expectations gap within a cultural context: The case of Saudi Arabia125 cited
  • 2009Defining Islamic accounting: current issues, past roots116 cited
  • 2010AAOIFI reporting standards: Measuring compliance97 cited
  • 2002The conflict between IAS disclosure requirements and the secretive culture in Egypt92 cited
  • 2015Accounting history and religion: A review of studies and a research agenda

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89 cited
  • 2019Muslim CEO, women on boards and corporate responsibility reporting: some evidence from Malaysia81 cited
  • 2016Zakat and Accounting Valuation Model79 cited
  • 2007Banking on Islam? Determinants of Corporate Social Responsibility Disclosure78 cited
  • 2018The impact of religiosity, environmental marketing orientation and practices on performance71 cited