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Patterns of institutional change - the case of accounting regulation in BRICS countries

Author

Listed:
  • Julie Thies
  • Sebastian Andreas Tideman
  • Jochen Zimmermann

Abstract

This leximetric study covers trends in a broad range of disclosure and enforcement activities in Brazil, Russia, India, China and South Africa (BRICS) countries from 1991 to 2017. Using institutional theory, we find increasing similarities between the five countries, explained by isomorphism. We also distinguish a pattern between the countries' use of disclosure and enforcement regulation. Disclosure leads enforcement, and enforcement remains less intense and more varied. Institutional rigidities and associated costs serve as an explanation.

Suggested Citation

  • Julie Thies & Sebastian Andreas Tideman & Jochen Zimmermann, 2020. "Patterns of institutional change - the case of accounting regulation in BRICS countries," International Journal of Economics and Accounting, Inderscience Enterprises Ltd, vol. 9(3), pages 181-220.
    • Handle: RePEc:ids:ijecac:v:9:y:2020:i:3:p:181-220
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