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Keywords: Accounting regulation
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2022) 37 (3): 336–357.
Published: 02 February 2022
... Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Neo-institutional theory Accounting regulation Isomorphism Harmonization Within the general framework of NIT, institutional isomorphism is presented as a process by which organizations tend to adopt the same...
