... Emerald Publishing Limited Licensed re-use rights only COVID-19 Climate change risks Institutional theory Institutional change Sustainability reporting Task force for climate-related financial disclosures In March 2020, the World Health Organization characterized COVID-19 as a novel...

...Michael Opara; Oliver Nnamdi Okafor; Akolisa Ufodike; Kenneth Kalu Purpose This study adopts an institutional entrepreneurship perspective in the context of public–private partnerships (P3s) to highlight the role of social actors in enacting institutional change in a complex organizational setting...

...Helen Yee Purpose This paper examines radical reform of the Chinese public accounting profession in the 1990s. In particular, the paper seeks to provide a more nuanced understanding of the sources, responses and processes of this radical institutional change that effectively paved the way...