会计研究中的非正式机构：结构化文献综述

IF 3.3 Q1 BUSINESS, FINANCE Journal of International Accounting Auditing and Taxation Pub Date : 2024-05-11 DOI:10.1016/j.intaccaudtax.2024.100621

Stergios Leventis , Ioannis Tsalavoutas , Fanis Tsoligkas

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引用次数: 0

摘要

我们采用结构化文献综述方法，对有关非正式机构对会计结果影响的文献进行了综述。我们探讨了三个关键问题：关于非正式机构对会计结果影响的研究是如何发展的？关于非正式制度对会计结果影响的文献的重点和评论是什么？最后，关于非正式机构对会计结果的影响的研究前景如何？我们的研究回顾了这一活跃的研究领域，为国际会计文献做出了贡献，使该领域未来的研究具有价值和影响力。

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Informal institutions in accounting research: A structured literature review

We adopt a structured literature review methodology to 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? Finally, 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.

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来源期刊

Journal of International Accounting Auditing and Taxation BUSINESS, FINANCE-

CiteScore

4.50

自引率

3.80%

发文量

期刊介绍： The Journal of International Accounting, Auditing and Taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. The journal''s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.