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Isomorphism and resistance in implementing IFRS 10 and IFRS 12 · Study

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ArticleIsomorphism and resistance in implementing IFRS 10 and IFRS 12

Warren Maroun2015

Article2015

Isomorphism and resistance in implementing IFRS 10 and IFRS 12

Warren Maroun · Wayne van Zijl

68 citations·0/0 files stored·The British Accounting Review

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Organizational Management

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References

1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 1994Research Design: Qualitative, Quantitative, and Mixed Methods Approaches 1977Institutionalized Organizations: Formal Structure as Myth and Ceremony 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 1995Managing Legitimacy: Strategic and Institutional Approaches 1978Discipline and Punish: The Birth of the Prison 1990The consequences of modernity 1978Discipline and Punish: The Birth of the Prison.

Cited by

2020The limits of environmental accounting disclosure: enforcement of regulations, standards and interpretative strategies 2020Institutional Theory and IFRS: An Agenda for Future Research 2018Ideological hegemony and consent to IFRS: Insights from practitioners in Greece 2019Do globalisation and adoption of IFRS by banks in Africa lead to less earnings management?2016Discipline and punish: Exploring the application of IFRS 10 and IFRS 12

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Details

Year2015

Typearticle

Published2015-07-21

VenueThe British Accounting Review

ISSN-L0890-8389

Languageen

Citations68

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.1016/j.bar.2015.07.003

openalex_workW982178213

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2019Coercive, normative, and mimetic isomorphisms as drivers of corporate tax disclosure

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