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Keywords: New institutional sociology theory
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Journal Articles
Journal of Financial Reporting and Accounting (2018) 16 (1): 245–270.
Published: 12 March 2018
... accounting practices and hence producing low-quality financial reports (FRs) and by highlighting the fact that accounting practices cannot be generalised worldwide due to the absence of universal socio-cultural factors which shape these practices. This paper employs new institutional sociology theory...
