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Keywords: Resource dependence theory
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–35.
Published: 01 July 2026
...Emad Noureldeen; Karim Mahran; Tarek Abdelfattah; Ahmed A. Elamer Purpose This study investigates the role of auditor IT expertise in achieving internal control objectives within Chinese firms. By leveraging resource dependence theory, it examines how auditor IT expertise enhances...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–42.
Published: 21 November 2025
... Licensed re-use rights only Audit risk Geopolitical uncertainty Corporate governance Information asymmetry Agency theory Resource dependence theory M41 M42 Geopolitical risk (GPR), defined as the risk stemming from regional wars, military conflicts, political rifts, trade wars...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025)
Published: 03 March 2025
...Weijie Tan; Qi Dong; Cheng Xu; Yanqi Sun Purpose This study investigates how corporations navigate the increasingly prominent field of environmental, social and governance (ESG) through the lens of resource dependence theory (RDT). It aims to elucidate the strategic responses of companies to media...
