Informal institutions in accounting research: A structured literature review

被引：2

作者：

Leventis, Stergios ^{[1
]}

Tsalavoutas, Ioannis ^{[2
]}

Tsoligkas, Fanis ^{[3
]}

机构：

[1] Int Hellen Univ, Sch Humanities Social & Econ Studies, 14th klm Thessaloniki-Moudania, Thessaloniki 57101, Greece

[2] Univ Glasgow, Adam Smith Business Sch, 2 Discovery Pl, Glasgow G11 6EY, Scotland

[3] Univ Bath, Sch Management, 10 East,Room 3.75,Claverton Down, Bath BA 2 7AY, Somerset, England

来源：

JOURNAL OF INTERNATIONAL ACCOUNTING AUDITING AND TAXATION | 2024年 / 55卷

关键词：

International accounting; Informal institutions; Culture; Social norms; Literature review; Accounting outcomes; NATIONAL CULTURE; MANAGEMENT CONTROLS; SOCIETAL TRUST; IFRS ADOPTION; DISCLOSURE; IMPACT; TAX; CORRUPTION; RELIGIOSITY; COOPERATION;

D O I：

10.1016/j.intaccaudtax.2024.100621

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

We adopt a structured literature review methodology to review the literature on the impact of informal institutions on accounting outcomes. We address three key questions: How is research on the impact of informal institutions on accounting outcomes developing? What is the focus and critiques of the literature on the impact of informal institutions on accounting outcomes? Finally, what is the future for research on the impact of informal institutions on accounting outcomes? We contribute to the international accounting literature by producing a study that reviews this lively research area, enabling valuable and impactful future research in this field.

引用

页数：23

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