Informal institutions in accounting research: A structured literature review

Stergios Leventis , Ioannis Tsalavoutas, Fanis Tsoligkas

Research output: Contribution to journalArticlepeer-review

Abstract

We adopt a structured literature review methodology and review the literature on the impact of informal institutions on accounting outcomes. We address three key questions: How is research on the impact of informal institutions on accounting outcomes developing? What is the focus and critiques of the literature on the impact of informal institutions on accounting outcomes? And, what is the future for research on the impact of informal institutions on accounting outcomes? We contribute to the international accounting literature by producing a study that reviews this lively research area, enabling valuable and impactful future research in this field.
Original languageEnglish
Article number100621
JournalJournal of International Accounting, Auditing and Taxation
Volume55
Early online date11 May 2024
DOIs
Publication statusE-pub ahead of print - 11 May 2024

Data Availability Statement

Data will be made available on request.

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