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The role of culture on the adoption of International Standards on Auditing in the developing countries: An institutional perspective
16 references·1 citing·32 second hop
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References

  • 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields40,020 cited
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356 cited
  • 2007Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange348 cited
  • 2003Institutions and Organizations (2nd ed.)329 cited
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    • 2025The Impact of Firm Age on Independent Audit Committee and Voluntary Disclosure Quality10 cited