... on the Indonesia Stock Exchange in their voluntary sustainability reports (2006–2023), focusing on their alignment with institutional theory’s concept of decoupling. Design/methodology/approach An index adapted from the frameworks of Benoit (1995), Bolino and Turnley (2003) and Shrives and Brennan (2017...

... the interconnected role of ownership structure and audit quality in shaping ESG disclosure through the lenses of agency and institutional theories. It also adds unique value to ongoing discussions on corporate sustainability and governance, supporting efforts to foster long-term financial performance and sustainable...

... the hypotheses. The research method is presented in Section 4. Results and discussion are provided in Section 5. Conclusion, limitations and future research are presented in Section 6. The theoretical approach adopted in this study is based on combining the RBV and institutional theory. The RBV theory...

... the prevalent and pervasive use of institutional theories of isomorphism across all the three areas of IFRS adoption. Particularly, regarding IFRS adoption stream, this study finds the institutional theory as a dominant theory used to explain IFRS diffusion around the globe. For IFRS compliance, this study...

... on their reporting of KAMs by not actually making significant efforts to deal with them. However, institutional theory also suggests that while an organisation may be showing an image of full application of professional standards, it may in fact be detaching itself from such full application into a significantly...

... Sustainability reporting Environmental and social Institutional theory Stakeholders theory Legitimacy theory Interpretive approach Systematic review By the early 90s, sustainability had gained currency in management and accounting (Gray, 2000). According to Gray (2000) , environmental and social...

... institutional theory to analyze the development of Islamic accounting education in the UAE. The collection of information in this study is based on secondary data available from published sources and websites. Findings This study identifies three types of institutional pressures. First, coercive pressures...

... Emerald Publishing Limited Licensed re-use rights only Sustainability reporting Integrated reporting Corporate reporting Institutional theory Agency theory Secondly, in common with other developing countries (including in Africa), Kenya has made efforts to improve corporate reporting...

... then interpreted qualitatively using the theoretical framework of the study. A limited but growing body of internal audit literature has examined internal audit from an institutional theory perspective both empirically (Al‐Twaijry et al., 2003 ; Arena and Azzone, 2007) and conceptually (Mihret...