Journal ArticleDOI
The rationality of doing “nothing”: Auditors' responses to legal liability in an institutionalized environment
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TLDR
The auditing profession has come under increasing pressure in the past 30 years to respond to allegations that it has failed in its prime mission of notifying investors and others when financial statements of client companies are not be relied upon as discussed by the authors.About:
This article is published in Critical Perspectives on Accounting.The article was published on 1991-09-01. It has received 74 citations till now. The article focuses on the topics: Public debate & Legal liability.read more
Citations
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The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields (Chinese Translation)
Paul DiMaggio,Walter W. Powell +1 more
TL;DR: In this article, the authors argue that rational actors make their organizations increasingly similar as they try to change them, and describe three isomorphic processes-coercive, mimetic, and normative.
Journal ArticleDOI
Conflicts Of Interest And The Case Of Auditor Independence: Moral Seduction And Strategic Issue Cycling
TL;DR: A series of financial scandals revealed a key weakness in the American business model: the failure of the U.S. auditing system to deliver true independence as mentioned in this paper, and a two-tiered analysis of what went wrong.
Journal ArticleDOI
The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis
TL;DR: In this article, the authors explore how regulatory relationships in the global audit arena are being affected by the current financial crisis, along with institutional interactions, in particular between the International Federation of Accountants (IFAC), international regulators and the large audit firms.
Journal ArticleDOI
The professionalization of accountancy
TL;DR: This paper reviewed the early development of the accountancy profession in the UK and the USA and described the organization of professional accountancy bodies in both countries, concentrating particularly on events in the post-formation period.
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The imagery and reality of peer review in the U.S.: Insights from institutional theory
TL;DR: In this paper, the authors reinterpreted the discourse of peer review to examine its societal consequences and its implications for the future of professional claims, and used institutional theory as a template to address the discrepancies between what this technology promises and what it delivers.
References
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Book ChapterDOI
The iron cage revisited institutional isomorphism and collective rationality in organizational fields
Paul DiMaggio,Walter W. Powell +1 more
TL;DR: In this paper, the authors argue that rational actors make their organizations increasingly similar as they try to change them, and describe three isomorphic processes-coercive, mimetic, and normative.
Journal ArticleDOI
Institutionalized Organizations: Formal Structure as Myth and Ceremony
John W. Meyer,Brian Rowan +1 more
TL;DR: Many formal organizational structures arise as reflections of rationalized institutional rules as discussed by the authors, and the elaboration of such rules in modern states and societies accounts in part for the expansion and i...
Journal Article
The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields
Journal ArticleDOI
Educational Organizations as Loosely Coupled systems
TL;DR: Weick as discussed by the authors argued that the concept of loose coupling incorporates a surprising number of disparate observations about organizations, suggests novel functions, creates stubborn problems for methodologists, and generates intriguing questions for scholars.
Book
Organizations: Rational, Natural, and Open Systems
TL;DR: In this paper, the authors demonstrate how the many models and theories of organizations can be reduced to a few manageable perspectives, and provide expanded coverage of new economic approaches and strategic management.