- ابراهیم زاده، طاهر (1399) اثرات مشترک هویت اجتماعی، فشارهای نهادی و تنوع صاحبکار بر کیفیت حسابرسی، پایان نامه دکترای حسابداری، دانشگاه آزاد اسلامی، واحد بین المللی کیش
- پیری، پرویز، شیخ محمدی، امیر؛ جوادی، نعمت اله (1392) بررسی ارتباط بین اندازه موسسه حسابرسی، تعداد صاحبکاران موسسه حسابرسی با کیفیت حسابرسی، دانش حسابرسی، 13(51) 5-24
- حساس یگانه، یحیی؛ غلام زاده، مسعود (1391) ارزیابی جامع کیفیت حسابرسی در ایران: فرصتهای پژوهش های، دهمین همایش ملی حسابداری ایران، جلد پنجم، 1-23
- کردستانی، غلامرضا؛ رضازاده، جواد؛ کاظمی علوم، مهدی؛ عبدی، مصطفی (1397) بررسی تأثیر تمرکز بازار حسابرسی بر حق الزحمه و کیفیت حسابرسی، پژوهشهای حسابداری مالی، سال 10، ش 2، 65-83
- مشبکی، اصغر؛ خدامی، سهیلا؛ تقوی شوازی، الهه (1389) نظریه نهادی نوین و نقش آن در ایجاد مزیت رقابتی، پژوهشنامه مدیریت اجرایی، سال دهم، شماره 1، 149-173
- یعقوب نژاد، احمد؛ امیری، محمد (1388) بررسی عوامل مؤثر بر کیفیت گزارشهای حسابرسی و تأثیر عوامل مذکور بر ضریب همبستگی تغییرات قیمت و تغییرات سود سهام، دوره 1، شماره 1، 53-75
- Aburous, Dina (2019) IFRS and institutional work in the accounting domain, Critical Perspectives on Accounting, 62 (2019) 1–15
- Ali, Ahmed., Abazi, Dafine (2018) Conformity pressure and auditors’ judgement How peers affect one another in audit firms in Sweden?, Master Thesis in Business Administration specializing in Auditing and controlling, School of Health and Society, Kristianstad University
- Alver, Lehtr, Talpas. Liis (2013) Accounting Policy and Institutional Pressures: the Case of Estonia, GSTF Journal on Business Review (GBR) Vol.3 No.1, November
- Amiruddin, Hermanto, Yasin, Muaidy (2018) HE EFFECT OF INSTITUTIONAL ISOMORPHISM PRESSURE, PRESENTATION OF FINANCIAL STATEMENT OF FINANCIAL STATEMENT AND ACCESSIBILITY TOWARD STAKEHOLDER TRUST: STUDY AT LOCAL GOVERNMENT IN WEST NUSA TENGGARA, INDONESIA, International Journal of Economics, Commerce and Management, Vol. VI, Issue 7, July 2018, pp482-496.
- Arunanda, Benito (2004) "Audit Failure and the Crises of Auditing".European Business Organization Law Review.(5) , pp .634-643.
- Bamber, E. M., and V. M. Iyer. 2007. Auditors’ identification with their clients and its effect on auditors’ objectivity. Auditing: A Journal of Practice & Theory 26 (2): 1–24.
- Bananuka , Juma, Sadress Night, Muhammed Ngoma, Grace Najjemba Muganga, (2019) "Internet financial reporting adoption: Exploring the influence of board role performance and isomorphic forces", Journal of Economics, Finance and Administrative Science, https://doi.org/10.1108/ JEFAS-11-2018-0120 Permanent link to this document: https://doi.org/10.1108/JEFAS-11-2018-0120
- Beyer , Anne ., Sri S. Sridhar (2006) Effects of Multiple Clients on the Reliability of Audit Reports, forthcoming in Journal of Accounting Research, pp. 1-33
- Carcello , J.V.,R.H. Hermanson . and N.T.McGrath (1998) "Audit Quality Attributes : The Perceptions of Audit Partners , Preparers , and Financial Statement Users" Auditing : A Journal of Practice and Theory , Vol.11,No.1 , pp . 1-15.
- Broberg, P., Tagesson, T., Argento, D., Gyllengahm, N., Mårtensson, O., (2017), Explaining the influence of time budgetpressure on audit quality in Sweden, Journal of Management and Governance, 21(2), 331-350. https://doi.org/10.1007/s10997- 016-9346-4
- Chu, Soh, Hyon., Yang, Hongsuk., Lee, Mansokka., Park, Sangwook (2017) The Impact of Institutional Pressures on Green Supply Chain Management and Firm Performance: Top Management Roles and Social Capital,the journal of ustainability 2017, 9, 764; doi:10.3390/su9050764.
- Condie, Eric and Obermire, Kara and Seidel, Timothy A. and Wilkins, Michael S., (2019) The Effect of Social Identity on the Financial Reporting Aggressiveness of Former Auditors (Septemvber 5, 2019). Georgia Tech Scheller College of Business Research Paper No. 19-06. Available at SSRN: https://ssrn.com/abstract=3365031 or http://dx.doi.org/10.2139/ssrn.3365031.
- DiMaggio, P.J. and Powell, W.W. (1983). The iron cage revisited: institutional isomorphism and collective rationality in organizational fields, American Sociological Review. 48, 147-60.
- Ferdinand A. Gul, Mark (Shuai) Ma (2012) Auditing Multiple Public Clients and Audit Quality, in SSRN Electronic Journal • January 2012 with 3 Reads DOI: 10.2139/ssrn.2156399
- Gaur, A. S., Kumar, V., & Singh, D. (2014). Institutions, resources, and internationalization of emerging economy firms. Journal of World Business, 49(1), 12-20.
- Gundry, C. L. & Liyanarachchi, A. G. (2007). Time budget pressure, auditors’ personality type, and the incidence of reduced audit quality practices. Pacific Accounting Review, 19 (2), 125–152
- Hogan, C. E (1997) "Costs and Benefits of Audit Quality in the IPO Market: a self - Selection Analysis”, The Accounting Review. Vol . 72, No. 1, pp. 67-86
- Huang, T.C., Chang, H. & J. R. Chiou. (2016). Audit Market Concentration, Audit Fee, and Audit Quality: Evidence from China. Auditing: A Journal of Practice and Theory, Vol. 35, No. 2, Pp. 121- 145.
- Jeffrey L. Hoopes., Kenneth J. Merkley., Joseph Pacelli ., Joseph H. Schroeder(2018)Audit personnel salaries and audit quality, Rev Account Stud https://doi.org/10.1007/s11142-018-9458-y
- ”Oninterfirm power,(2000) channel climate, and solidarity in industrial distributor-supplier dyads"; Journal of the Academy of Marketing Science, 28 (3); 2000.
- Lander, M. W., Koene, B. A. & Linssen, S. N. (2012). Committed to professionalism: Organizational responses of mid-tier accounting firms to conflicting institutional logics Accounting, Organizations and Society. Vol. 38, No.1, pp. 130-148.
- Lindstedt, Kristina., Veerman, Melissa (2018) Auditor attributes, professional and commercial orientations, and the implications for audit practice, Independent project, 15 credits, for the degree of Master of Science in Business Administration, School of Health and Society
- Liu H., KeW., WeiK. K., GuJ., ChenH.;"(2010).The role of institutional pressures and organizational culture in the firm’s intention to adopt internet-enabled supply chain management systems"; Journal of Operations Management. 28,201
- Newton, N. J., Wang, D. & M. S. Wilkins. (2013). Does a lack of choice lead to lower quality? Evidence from auditor competition and client restatements. Auditing: A Journal of Practice and Theory, Vol. 32, No. 3, Pp. 31– 67. Deis, D. and G. Giroux. 1992. Determinants of audit quality in the public sector. The Accounting Review 67 (3).p.p: 462-479.
- Paino, H., Ismail, Z. & Smith, M. (2010). Dysfunctional audit behavior: an exploratory study in Malaysia. Asian Review of Accounting, 18 (2), 162–173
- Purdy, J. M., & Gray, B. (2009). Conflicting logics, mechanisms of diffusion, and multilevel dynamics in emerging institutional fields. Academy of Management Journal, 52(2), 355–380
- Savitri, R. A. & Fanani, Z. (2017). Te Institutionalization of Accrual Accounting: Te Perspective of New Institutional Sociology Teory. Jurnal Dinamika Akuntansi, 9(2), 100-109
- Simpson, D. (2012). Institutional pressure and waste reduction: The role of investments in waste reduction resources. International Journal Production Economics, 139, 330-339.
- Stefaniam, Chad. M., Cornell. Robert, m (2011) Social Identification and Differences in External and Internal Auditor Objectivity, American Accounting Association, Current Issues in Auditing American Accounting Association Volume 5, Issue 2 DOI: 10.2308/ciia-50104 2011 Pages P9–P14
- Suyanto (2014) Pressure auditors and dysfunctional behavior as institional work. Thesis for degree of doctor of philosophy. School of Business , university of Dundee, Scotland, Unitrd Kingdom
- Svanberg, J., Ohman, P (2014) Auditor identification with their client: effect on audit quality, the British accounting review: 1-14.
- Tajfel, H. (1981). Human Groups and Social Categories: Studies in Social Psychology. New York, NY: Cambridge University Press
- Teo, H.H., K.K. Wei, I. Benbasat, Predicting intention to adopt interorganizational linkages: an institutional perspective, MIS Q. 27 (1), 2003, pp. 19–49
- TYASARI, Irma., YUSOF, Nor Zalina Mohamad., BAHADOR, Ku Maisurah KU (2018) Indonesia’s Participation in ASEAN Audit Regulators Group (AARG): Efficiency-driven or Institutional Pressure?, ternational Journal of Academic Research in Accounting, Finance and Management Sciences Vol. 8, No.3, July 2018, pp. 299–309
- Wang, Pengji., Yuan, Lin., Jie, Wu (2017) The joint effects of social identity and institutional pressures on audit quality: The case of the Chinese Audit Industry, International Business Review, http://dx.doi.org/10.1016/j.ibusrev.2016.12.007 , 1-17.
- YILMAZ, Yavuz., KITAPCI, Hakan (2017) The Impact of Strategic Human Resource Management on Institutionalization Process, Business Management Dynamics Vol.7, No.3, Sep 2017, pp.26-38
|