What makes organizations so similar? We contend that the engine of rationalization and bureaucratization has moved from the competitive marketplace to the state and the professions. Once a set of organizations emerges as a field, a paradox arises: rational actors make their organizations increasingly similar as they try to change them. We describe three isomorphic processes-coercive, mimetic, and normative—leading to this outcome. We then specify hypotheses about the impact of resource centralization and dependency, goal ambiguity and technical uncertainty, and professionalization and structuration on isomorphic change. Finally, we suggest implications for theories of organizations and social change.

The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields (Chinese Translation)

It made it possible to improve people's lives. Now it prevents all forms of discrimination in the world. It helps to improve our world.

Universal Declaration of Human Rights

The Modern Corporation and Private Property

Using a sample from 22 countries, I investigate the relations between the accuracy of analysts’ earnings forecasts and the level of annual report disclosure, and between forecast accuracy and the degree of enforcement of accounting standards. I document that firm-level disclosures are positively related to forecast accuracy, suggesting that such disclosures provide useful information to analysts. I construct a comprehensive measure of enforcement and find that strong enforcement is associated with higher forecast accuracy. This finding is consistent with the hypothesis that enforcement encourages managers to follow prescribed accounting rules, which, in turn, reduces analysts’ uncertainty about future earnings. I also find evidence consistent with disclosures being more important when analyst following is low and with enforcement being more important when more choice among accounting methods is allowed. ∗University of Toronto. I appreciate the helpful comments on various versions of this paper by Joel Amernic, Hollis Ashbaugh, Ray Ball (editor), Sudipta Basu, Jeff Callen, Bjørn Jørgensen, Peter Pope (referee), Beverly Walther, and participants at the 2001 EIASM Workshop on Accounting and Regulation, 2002 European Accounting Association Meeting, 2002 Journal of Accounting Research conference, 2002 Canadian Academic Accounting Association meeting, and 2002 American Accounting Association annual meeting. All errors are my own. I gratefully acknowledge the financial support of the Norwegian School of Economics and Business Administration. I thank IBES International Inc. for providing earnings forecast data.

Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study

Thank you for reading conducting research literature reviews from the internet to paper. Maybe you have knowledge that, people have search hundreds times for their favorite books like this conducting research literature reviews from the internet to paper, but end up in infectious downloads. Rather than reading a good book with a cup of tea in the afternoon, instead they are facing with some malicious virus inside their desktop computer.

Conducting Research Literature Reviews From The Internet To Paper

IFRS Mandatory disclosures in Malaysia: the influence of family control and the value (ir)relevance of compliance levels

The purpose of this paper is to examine the influence of religiosity, gender and Islamic educational background of Muslims on zakat compliance. It also aims to identify which dimensions of religiosity are significantly related to zakat compliance.,The study uses a self-administered questionnaire that was distributed to working Muslims individuals in Klang Valley, Malaysia. Analysis of the data was based on 690 usable questionnaires.,The findings show that religiosity had a significant influence on zakat compliance and three dimensions of religiosity, namely obligation, virtues and vices, and optional ritual, were significantly related to zakat compliance. Gender was also significantly related to zakat compliance, but in a negative direction, suggesting that Muslim working females are less compliant to zakat obligations compared to their male counterparts. It is found that formal Islamic educational background had no significant influence on zakat compliance.,Given the importance of zakat collection to the growth of the economy and society, the findings of this paper might provide some insights to Muslim-majority countries and zakat institutions which areas require more attention to encourage zakat payment among Muslims.,Compared to prior zakat studies, the findings of this study were derived from a larger sample size of Muslim working respondents. Furthermore, this study also identifies which dimensions of religiosity are significantly related to zakat compliance. Hence this study enriches the scarce literature on zakat and religiosity.

Do religiosity, gender and educational background influence zakat compliance? The case of Malaysia

SMEs' tax compliance costs and IT adoption: the case of a value-added tax

In this study, we examine the link between tax avoidance and firm value and identify the moderating effect of corporate governance in this digital era. Corporate tax avoidance activities have been considered as value-enhancement activities to the companies and better quality of corporate governance would positively related to firm value. This study uses a sample of Malaysian Public Listed Companies (PLCs) which ranked the top 100 companies of good disclosure in the Malaysia-ASEAN corporate governance report 2014. It was conducted using cross-sectional data by observing a final sample of 82 PLCs at one point in time. We provide evidence from Malaysia that corporate tax avoidance behaviour would actually reduce firm value and corporate governance has moderator effect on the relationship of tax avoidance and firm value. This study offers practical insights to the government and policymakers in understanding the tax avoidance behaviour of company and it helps in forming adequate and effective taxation system in Malaysia. We also give constructive apprehension to Malaysian companies to understand the negative consequences of corporate tax avoidance when engaging in tax planning activities aggressively. Most importantly, this study added more evidence to the stream of literature that investigates the role of tax avoidance strategies, as moderated by the level of corporate governance, in determining the firm value in this era of technology.

/pdf/tax-avoidance-corporate-governance-and-firm-value-in-the-29ehw90fje.pdf

Tax Avoidance, Corporate Governance and Firm Value in the Digital Era

The efforts by the Financial Reporting Council (FRC) in the United Kingdom (UK) to stimulate audit firms to improve audit quality manifest in its Discussion Paper: Promoting Audit Quality warrant further analysis. The discussion paper identified factors such as audit firm culture, the quality of people, the effectiveness of audit process, and outside factors such as management and audit committee (AC) which can affect level of audit quality in practice. Reporting upon the analysis of responses to the discussion paper, the objective of this study is to analyze views from the respondents about various issues related to audit quality. This study composes of how subject of audit quality is seen in practice, which contributes to our understanding of conditions, events, or processes that can affect audit quality in practice.

Mazni Abdullah

Papers

IFRS Mandatory disclosures in Malaysia: the influence of family control and the value (ir)relevance of compliance levels

Do religiosity, gender and educational background influence zakat compliance? The case of Malaysia

SMEs' tax compliance costs and IT adoption: the case of a value-added tax

Tax Avoidance, Corporate Governance and Firm Value in the Digital Era

Audit Quality in Practice: A Critical Analysis of the Financial Reporting Council (FRC) Discussion Paper