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Keywords: Economic history
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Journal Articles
An institutional perspective of the Sarbanes‐Oxley Act
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2006) 21 (1): 23–33.
Published: 01 January 2006
... Accountancy Organizational theory Economic history United States of America The public administration literature also discusses institutional theory, but often in terms of cooptation (Selznick, 1996, 1949/1992 ; see also Gormely, 1987). Classically, cooptation is defined as “the process...
