TY - JOUR
T1 - Informal institutions in accounting research
T2 - A structured literature review
AU - Leventis , Stergios
AU - Tsalavoutas, Ioannis
AU - Tsoligkas, Fanis
PY - 2024/6/30
Y1 - 2024/6/30
N2 - 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.
AB - 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.
U2 - 10.1016/j.intaccaudtax.2024.100621
DO - 10.1016/j.intaccaudtax.2024.100621
M3 - Article
SN - 1061-9518
VL - 55
JO - Journal of International Accounting, Auditing and Taxation
JF - Journal of International Accounting, Auditing and Taxation
M1 - 100621
ER -