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Cited by

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• 2015Tensions between politico‐institutional factors and accounting regulation in a developing economy: insights from institutional theory49 cited
• 2010The two Ws of Islamic accounting research44 cited
• 2020The impact of financial development, IFRS, and rule of LAW on foreign investments: A cross-country analysis41 cited
• 2014Lobbying on accounting standard setting in the parliamentary environment of Germany38 cited
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• 2014The relation between segment disclosure and earnings quality31 cited
• 2010The European Union's accounting policy analyzed from an ethical perspective: The case of petroleum resources, prospecting and evaluation30 cited
• 2017The US Dollar's Continuing Hegemony as an International Currency: A Double‐matrix Analysis26 cited
• 2009Regulação da contabilidade: teorias e análise da convergência dos padrões contábeis brasileiros aos IFRS