... disclosures support NGO legitimacy in Bangladesh and if so, in what form. Design/methodology/approach To fulfil this objective, a content analysis was conducted on the annual reports of 24 selected leading NGOs operating in Bangladesh. The data were then analysed through the not-for-profit accountability...

... reports of all listed companies were hand-collected for a 12-year period (2007–2018). The extent of disclosure was measured using a dichotomous index (41 items) while the quality of each disclosure item was assessed on a three-point scale. We rely on organisational legitimacy and resource dependence...

... © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Audit Shenanigans Legitimacy Fraud Financial reporting Pakistan An alternative theoretical perspective is offered by Davis and Pesch (2013) who develop a model where two types of fraud...

..., communication flows and the impact of decision-making on Ghanaian lives, as perceived by individuals on the ground. Design/methodology/approach The paper adapts elements of legitimacy theory to interpret the outcome of a series of semi-structured interviews with members of key accountee and accountor groups...

... re-use rights only Institutional theory Institutional entrepreneurs IFRS implementation Regulatory change Institutional actors Legitimacy Nigeria Some studies have examined International Financial Reporting Standards (IFRS) adoption in emerging economies and highlight...