Understanding adoption of Anglo-American models of corporate governance and financial reporting in emerging economies : an integrated institutional perspective

Huiying Wu, Chris Patel

    Research output: Contribution to journalArticlepeer-review

    Abstract

    The complexity of diffusion of internationally acceptable practices of corporate governance and financial reporting requires a holistic and an in-depth understanding. Recognizing that institutions are shapers of organizational arrangements and organizational players have an active role in reconfiguring institutional settings, this paper sets out an integrated institutional framework for understanding the implementation of Anglo-American models in emerging economies, which incorporates international influences, domestic influences and intra-organizational dynamics. The emphasis on the interplay between institutional context and organizational actions assists in understanding how organizational players respond to, interpret and practise the imported ideas. The framework is offered as a starting point for researchers interested in studying corporate governance related financial reporting issues associated with the convergence process in emerging economies.
    Original languageEnglish
    Pages (from-to)186-224
    Number of pages39
    JournalJournal of Theoretical Accounting Research
    Volume8
    Issue number2
    Publication statusPublished - 2013

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