Keywords: Institutional theory
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Journal Articles
Journal Articles
Accounting Research Journal (2025) 38 (5-6): 692–706.
Published: 08 September 2025
... practices and has the potential to assist preparers towards improving the quality of SDG reporting. Originality/value This study uses institutional theory to highlight the isomorphic pressures driving SDG reporting. It moves beyond descriptive analysis to critically evaluate whether the SDG...
Journal Articles
Accounting Research Journal (2023) 36 (4-5): 327–348.
Published: 20 September 2023
... business principles. Institutional theory and core Islamic principles are used to inform the study and its findings. Findings The results reveal that IBs demonstrate limited transparency on the key Sharia compliance issues, and there is a wide variation in the level of reporting across the countries...
Journal Articles

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