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Keywords: Neo-institutional theory
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (2): 603–627.
Published: 26 July 2024
... by weak enforcement, they differ in their corporate governance audit regulatory strategies. Design/methodology/approach The study adopts neo-institutional theory as a theoretical framework and uses logit and probit models and generalized estimating equations as empirical models to test the hypotheses...
