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The imagery and reality of peer review in the U.S.: Insights from institutional theory

Citations

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Cited by:

  1. Emilio Boulianne & Charles H. Cho, 2009. "The Rise And Fall Of Webtrust," Post-Print halshs-00459412, HAL.
  2. Gary Kleinman & Dan Palmon, 2000. "A Negotiation-Oriented Model of Auditor-Client Relationships," Group Decision and Negotiation, Springer, vol. 9(1), pages 17-45, January.
  3. Brendan O'Connell & Laurie Webb & Henry R. Schwarzbach, 2005. "Batten Down The Hatches! U. S. Accounting Scandals and Lessons for Australia," Australian Accounting Review, CPA Australia, vol. 15(36), pages 52-67, July.
  4. Power, Michael, 1996. "Making things auditable," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 289-315.
  5. Azlan Amran & Roszaini Haniffa, 2011. "Evidence in development of sustainability reporting: a case of a developing country," Business Strategy and the Environment, Wiley Blackwell, vol. 20(3), pages 141-156, March.
  6. Lounsbury, Michael, 2008. "Institutional rationality and practice variation: New directions in the institutional analysis of practice," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 349-361.
  7. Hilary, Gilles & Lennox, Clive, 2005. "The credibility of self-regulation: Evidence from the accounting profession's peer review program," Journal of Accounting and Economics, Elsevier, vol. 40(1-3), pages 211-229, December.
  8. Chung, Lai Hong & Parker, Lee D., 2010. "Managing social and environmental action and accountability in the hospitality industry: A Singapore perspective," Accounting forum, Elsevier, vol. 34(1), pages 46-53.
  9. Saddam A. Hazaea & Ebrahim Mohammed Al-Matari & Saleh F. A. Khatib & Khaldoon Albitar & Jinyu Zhu, 2023. "Internal Auditing in the Arab World: A Systematic Literature Review and Directions for Future Research," SAGE Open, , vol. 13(4), pages 21582440231, October.
  10. Samuel, Sajay & Dirsmith, Mark W. & McElroy, Barbara, 2005. "Monetized medicine: from the physical to the fiscal," Accounting, Organizations and Society, Elsevier, vol. 30(3), pages 249-278, April.
  11. Maria Antonia Garcia Benau & Emiliano Ruiz Barbadillo & Christopher Humphrey & Walid Al Husaini, 1999. "Success in failure? Reflections on the changing Spanish audit environment," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 701-730.
  12. Christina Chiang, 2010. "Insights into current practices in auditing environmental matters," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(9), pages 912-933, October.
  13. OKODO, Benedict Dozie & ALIU, Momodu Mohammed & YAHAYA, Adabenege Onipe, 2019. "Assessing the Reliability of the Internal Audit Functions: The Issues," Journal of Contemporary Research in Business, Economics and Finance, Michael Laurence, vol. 1(3), pages 46-55.
  14. Samsonova, Anna, 2009. "Local sites of globalisation: A look at the development of a legislative framework for auditing in Russia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(4), pages 528-552.
  15. Bertrand Malsch & Yves Gendron, 2013. "Re-Theorizing Change: Institutional Experimentation and the Struggle for Domination in the Field of Public Accounting," Journal of Management Studies, Wiley Blackwell, vol. 50(5), pages 870-899, July.
  16. Helen Irvine, 2011. "From go to woe," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(7), pages 824-847, September.
  17. Löhlein, Lukas, 2016. "From peer review to PCAOB inspections: Regulating for audit quality in the U.S," Journal of Accounting Literature, Elsevier, vol. 36(C), pages 28-47.
  18. Josette Caruana,, 2017. "Reform for reform's sake: A never-ending story of governmental accounting change," Business and Economic Horizons (BEH), Prague Development Center, vol. 13(5), pages 676-705, December.
  19. Boulianne, Emilio & Cho, Charles H., 2009. "The rise and fall of WebTrust," International Journal of Accounting Information Systems, Elsevier, vol. 10(4), pages 229-244.
  20. Guénin-Paracini, Henri & Gendron, Yves, 2010. "Auditors as modern pharmakoi: Legitimacy paradoxes and the production of economic order," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(2), pages 134-158.
  21. Kaplan, Steven E. & Williams, David D., 2012. "The changing relationship between audit firm size and going concern reporting," Accounting, Organizations and Society, Elsevier, vol. 37(5), pages 322-341.
  22. Rihab Khalifa & Nina Sharma & Christopher Humphrey & Keith Robson, 2007. "Discourse and audit change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(6), pages 825-854, October.
  23. Oberholzer Merwe & Omotoso Matthew Olubayo & Schutte Danie & Buys Pieter, 2022. "The Relative Success of IFRS Adopted African Countries to Attract Foreign Investment," Studia Universitatis Babeș-Bolyai Oeconomica, Sciendo, vol. 67(1), pages 44-62, April.
  24. Carlos Ramirez, 2013. "‘We are being Pilloried for Something, We Did Not Even Know We Had Done Wrong!’ Quality Control and Orders of Worth in the British Audit Profession," Journal of Management Studies, Wiley Blackwell, vol. 50(5), pages 845-869, July.
  25. Malsch, Bertrand & Gendron, Yves, 2011. "Reining in auditors: On the dynamics of power surrounding an “innovation” in the regulatory space," Accounting, Organizations and Society, Elsevier, vol. 36(7), pages 456-476.
  26. Power, Michael K., 2003. "Auditing and the production of legitimacy," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 379-394, May.
  27. Lennox, Clive & Pittman, Jeffrey, 2010. "Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 84-103, February.
  28. Kerry Jacobs & Kate Jones, 2009. "Legitimacy and parliamentary oversight in Australia," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(1), pages 13-34, January.
  29. Funnell, Warwick & Wade, Margaret, 2012. "Negotiating the credibility of performance auditing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 434-450.
  30. Löhlein, Lukas, 2016. "From peer review to PCAOB inspections: regulating for audit quality in the U.S," LSE Research Online Documents on Economics 67147, London School of Economics and Political Science, LSE Library.
  31. Anantharaman, Divya, 2012. "Comparing self-regulation and statutory regulation: Evidence from the accounting profession," Accounting, Organizations and Society, Elsevier, vol. 37(2), pages 55-77.
  32. Grant Samkin, 2010. "Accounting in the media," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(3), pages 237-248, August.
  33. Parker, Lee, 2011. "University corporatisation: Driving redefinition," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(4), pages 434-450.
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