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Project
Institutional conformity in financial reporting.
The study will identify and analyze institutional conformity in properties of corporate financial reporting characterized by normative ambiguity, such as risk reporting, MD&A and cost allocation decisions. Reporting conformity is theorized as institutional imitation behaviour driven by social, cognitive and competitive forces. The study will integrate the role and functioning of external auditors in reporting conformity.²
Date:1 Jan 2009 → 31 Dec 2011
Keywords:CONFORMITY, IMITATION BEHAVIOUR, INSTITUTIONAL THEORY
Disciplines:Business administration and accounting, Management