- Allee, K. D., & Yohn, T. L. (2009). The demand for financial statements in an unregulated environment: An examination of the production and use of financial statements by privately held small businesses. Accounting Review, 84(1), 1–25. https://doi.org/10.2308/accr.2009.84.1.1.
Paper not yet in RePEc: Add citation now
Almeida, H., & Wolfenzon, D. (2006). Should business groups be dismantled? The equilibrium costs of efficient internal capital markets. Journal of Financial Economics, 79(1), 99–144. https://doi.org/10.1016/j.jfineco.2005.02.001.
Almeida, H., Kim, C. S. O. O., & Kim, H. B. (2015). Internal capital markets in business groups: Evidence from the asian financial crisis. The Journal of Finance, 70(6), 2539–2586. https://doi.org/10.1111/jofi.12309.
Anokhin, S., & Schulze, W. S. (2009). Entrepreneurship, innovation, and corruption. Journal of Business Venturing, 24(5), 465–476. https://doi.org/10.1016/j.jbusvent.2008.06.001.
Arocena, P., Orcos, R., & Zouaghi, F. (2021). The impact of ISO 14001 on firm environmental and economic performance: The moderating role of size and environmental awareness. Business Strategy and the Environment, 30(2), 955–967. https://doi.org/10.1002/bse.2663.
Arora, P., & De, P. (2020). Environmental sustainability practices and exports: The interplay of strategy and institutions in Latin America. Journal of World Business, 55(4), 101094. https://doi.org/10.1016/j.jwb.2020.101094.
Bahoo, S., Alon, I., & Paltrinieri, A. (2020). Corruption in international business: A review and research agenda. International Business Review, 29(4), 101660. https://doi.org/10.1016/j.ibusrev.2019.101660.
Bamiatzi, V., Cavusgil, S. T., Jabbour, L., & Sinkovics, R. R. (2014). Does business group affiliation help firms achieve superior performance during industrial downturns? An empirical examination. International Business Review, 23(1), 195–211. https://doi.org/10.1016/j.ibusrev.2013.04.003.
Barkemeyer, R., Preuss, L., & Lee, L. (2015). Corporate reporting on corruption: An international comparison. Accounting Forum, 39(4), 349–365. https://doi.org/10.1016/j.accfor.2015.10.001.
Belenzon, S., & Berkovitz, T. (2010). Innovation in business groups. Management Science, 56(3), 519–535. https://doi.org/10.1287/mnsc.1090.1107.
- Beneish, M. D., Miller, B. P., & Yohn, T. L. (2015). Macroeconomic evidence on the impact of mandatory IFRS adoption on equity and debt markets. Journal of Accounting and Public Policy, 34(1), 1–27. https://doi.org/10.1016/j.jaccpubpol.2014.10.002.
Paper not yet in RePEc: Add citation now
Bentley, K. A., Omer, T. C., & Sharp, N. Y. (2013). Business strategy, financial reporting irregularities, and audit effort. Contemporary Accounting Research, 30(2), 780–817. https://doi.org/10.1111/j.1911-3846.2012.01174.x.
- Berliner, D., & Prakash, A. (2013). Signaling environmental stewardship in the shadow of weak governance: The global diffusion of ISO 14001. Law and Society Review, 47(2), 345–373. https://doi.org/10.1111/lasr.12015.
Paper not yet in RePEc: Add citation now
Beuselinck, C., & Deloof, M. (2014). Earnings management in business groups: Tax incentives or expropriation concealment? International Journal of Accounting (World Scientific Publishing Company), 49(1), 27–52. https://doi.org/10.1016/j.intacc.2014.01.008.
- Birhanu, A. G., Gambardella, A., & Valentini, G. (2016). Bribery and investment: Firm‐level evidence from Africa and Latin America. Strategic Management Journal, 37(9), 1865–1877. https://doi.org/10.1002/smj.2431.
Paper not yet in RePEc: Add citation now
- Bonacchi, M., Cipollini, F., & Zarowin, P. (2018). Parents' use of subsidiaries to “push down” earnings management: Evidence from Italy. Contemporary Accounting Research, 35(3), 1332–1362. https://doi.org/10.1111/1911-3846.12330.
Paper not yet in RePEc: Add citation now
- Bowler, K., Castka, P., & Balzarova, M. (2017). Understanding firms' approaches to voluntary certification: Evidence from multiple case studies in FSC certification. Journal of Business Ethics, 145(2), 441–456. https://doi.org/10.1007/s10551-015-2880-1.
Paper not yet in RePEc: Add citation now
- Brusca, I., & Condor, V. (2002). Towards the harmonisation of local accounting systems in the international context. Financial Accountability & Management, 18(2), 129–162. https://doi.org/10.1111/1468-0408.00148.
Paper not yet in RePEc: Add citation now
Bushman, R. M., & Piotroski, J. D. (2006). Financial reporting incentives for conservative accounting: The influence of legal and political institutions. Journal of Accounting and Economics, 42(1–2), 107–148. https://doi.org/10.1016/j.jacceco.2005.10.005.
Cai, H., Fang, H., & Xu, L. C. (2011). Eat, drink, firms, government: An investigation of corruption from the entertainment and travel costs of Chinese firms. The Journal of Law and Economics, 54(1), 55–78. https://doi.org/10.1086/651201.
- Carney, M. (2007). Minority family business in emerging markets: Organization forms and competitive advantage. Family Business Review, 20(4), 289–300. https://doi.org/10.1111/j.1741-6248.2007.00097.x.
Paper not yet in RePEc: Add citation now
Carney, M., Van Essen, M., Estrin, S., & Shapiro, D. (2018). Business groups reconsidered: beyond paragons and parasites. Academy of Management Perspectives, 32(4), 493–516. https://doi.org/10.5465/amp.2016.0058.
- Carr, S., Mak, Y. T., & Needham, J. E. (1997). Differences in strategy, quality management practices and performance reporting systems between ISO accredited and non‐ISO accredited companies. Management Accounting Research, 8(4), 383–403. https://doi.org/10.1006/mare.1996.0053.
Paper not yet in RePEc: Add citation now
Castellacci, F. (2015). Institutional voids or organizational resilience? Business groups, innovation, and market development in Latin America. World Development, 70, 43–58. https://doi.org/10.1016/j.worlddev.2014.12.014.
- Castka, P., Prajogo, D., Sohal, A., & Yeung, A. C. (2015). Understanding firms' selection of their ISO 9000 third‐party certifiers. International Journal of Production Economics, 162, 125–133. https://doi.org/10.1016/j.ijpe.2015.01.012.
Paper not yet in RePEc: Add citation now
Chang, J., Cho, Y. J., & Shin, H. H. (2007). The change in corporate transparency of Korean firms after the Asian financial crisis: An analysis using analysts' forecast data. Corporate Governance: An International Review, 15(6), 1144–1167. https://doi.org/10.1111/j.1467-8683.2007.00637.x.
- Chang, S. J., & Hong, J. (2000). Economic performance of group‐affiliated companies in Korea: Intragroup‐resoruce sharing and internal business transactions. Academy of Management Journal, 43(3), 429–448. https://doi.org/10.5465/1556403.
Paper not yet in RePEc: Add citation now
Changwony, F. K., & Paterson, A. S. (2019). Accounting practice, fiscal decentralization and corruption. The British Accounting Review, 51(5), 100834. https://doi.org/10.1016/j.bar.2019.04.003.
Chari, M. D. R., & Dixit, J. (2015). Business groups and entrepreneurship in developing countries after reforms. Journal of Business Research, 68(6), 1359–1366. https://doi.org/10.1016/j.jbusres.2014.12.006.
- Chen, C., Danqing, Y., & Zili, Z. (2013). Externalities of mandatory IFRS adoption: Evidence from cross‐border spillover effects of financial information on investment efficiency. Accounting Review, 88(3), 881–914. https://doi.org/10.2308/accr-50384.
Paper not yet in RePEc: Add citation now
- Chen, L., Ng, J., & Tsang, A. (2015). The effect of mandatory IFRS adoption on international cross‐listings. Accounting Review, 90(4), 1395–1435. https://doi.org/10.2308/accr-50982.
Paper not yet in RePEc: Add citation now
- Chen, Y., Eshleman, J. D., & Soileau, J. S. (2016). Business strategy and auditor reporting. AUDITING: A Journal of Practice & Theory, 36(2), 63–86. https://doi.org/10.2308/ajpt-51574.
Paper not yet in RePEc: Add citation now
- Cheng, C. L., Hsu, C. S., & Kung, F. H. (2015). Political connections, managerial incentives and auditor choice: Evidence from China. Pacific Accounting Review, 27, 441–465. https://doi.org/10.1108/PAR-10-2013-0096.
Paper not yet in RePEc: Add citation now
Cheng, L. (2018). Estimating the value of political connections in China: Evidence from sudden deaths of politically connected independent directors. Journal of Comparative Economics, 46(2), 495–514. https://doi.org/10.1016/j.jce.2017.10.001.
- Choi, Y. R., Yoshikawa, T., Zahra, S. A., & Han, B. H. (2014). Market‐oriented institutional change and R&D investments: Do business groups enhance advantage? Journal of World Business, 49(4), 466–475. https://doi.org/10.1016/j.jwb.2013.10.002.
Paper not yet in RePEc: Add citation now
- Chow, C. W. (1982). The demand for external auditing: Size, debt and ownership influences. Accounting Review, 57(2), 272. http://www.jstor.org/stable/247014.
Paper not yet in RePEc: Add citation now
- Christmann, P., & Taylor, G. (2006). Firm self‐regulation through international certifiable standards: Determinants of symbolic versus substantive implementation. Journal of International Business Studies, 37(6), 863–878. https://doi.org/10.1057/palgrave.jibs.8400231.
Paper not yet in RePEc: Add citation now
Clarke, G. R. G. (2011). How petty is petty corruption? Evidence from firm surveys in Africa. World Development, 39(7), 1122–1132. https://doi.org/10.1016/j.worlddev.2010.11.002.
- Clatworthy, M. A., & Peel, M. J. (2013). The impact of voluntary audit and governance characteristics on accounting errors in private companies. Journal of Accounting and Public Policy, 32(3), 1–25. https://doi.org/10.1016/j.jaccpubpol.2013.02.005.
Paper not yet in RePEc: Add citation now
- Cuervo‐Cazurra, A. (2006). Business groups and their types. Asia Pacific Journal of Management, 23(4), 419–437. https://doi.org/10.1007/s10490-006-9012-5.
Paper not yet in RePEc: Add citation now
- Cuervo‐Cazurra, A. (2016). Corruption in international business. Journal of World Business, 51(1), 35–49. https://doi.org/10.1016/j.jwb.2015.08.015.
Paper not yet in RePEc: Add citation now
- Cuervo‐Cazurra, A. (2018). The evolution of business groups' corporate social responsibility. Journal of Business Ethics, 153(4), 997–1016. https://doi.org/10.1007/s10551-018-3912-4.
Paper not yet in RePEc: Add citation now
Darnall, N., Henriques, I., & Sadorsky, P. (2008). Do environmental management systems improve business performance in an international setting? Journal of International Management, 14(4), 364–376. https://doi.org/10.1016/j.intman.2007.09.006.
de Jong, P., Paulraj, A., & Blome, C. (2014). The financial impact of ISO 14001 certification: Top‐line, bottom‐line, or both? Journal of Business Ethics, 119(1), 131–149. https://doi.org/10.1007/s10551-012-1604-z.
Dedman, E., & Kausar, A. (2012). The impact of voluntary audit on credit ratings: Evidence from UK private firms. Accounting and Business Research, 42(4), 397–418. https://doi.org/10.1080/00014788.2012.653761.
- dela Rama, M. (2011). Corporate governance and corruption: Ethical dilemmas of asian business groups. Journal of Business Ethics, 109(4), 501–519. https://doi.org/10.1007/s10551-011-1142-0.
Paper not yet in RePEc: Add citation now
- Delmas, M. A., & Pekovic, S. (2013). Environmental standards and labor productivity: Understanding the mechanisms that sustain sustainability. Journal of Organizational Behavior, 34(2), 230–252. https://doi.org/10.1002/job.1827.
Paper not yet in RePEc: Add citation now
- Delmas, M. A., & Pekovic, S. (2018). Organizational configurations for sustainability and employee productivity: A qualitative comparative analysis approach. Business & Society, 57(1), 216–251. https://doi.org/10.1177/0007650317703648.
Paper not yet in RePEc: Add citation now
- DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147–160. https://doi.org/10.2307/2095101.
Paper not yet in RePEc: Add citation now
- Diouf, D., & Boiral, O. (2017). The quality of sustainability reports and impression management. Accounting, Auditing & Accountability Journal, 30(3), 643–667. https://doi.org/10.1108/AAAJ-04-2015-2044.
Paper not yet in RePEc: Add citation now
- Doh, J. P., Rodriguez, P., Uhlenbruck, K., Collins, J., & Eden, L. (2003). Coping with corruption in foreign markets. Academy of Management Executive, 17(3), 114–127. https://doi.org/10.5465/AME.2003.10954775.
Paper not yet in RePEc: Add citation now
- Donaldson, T., & Preston, L. E. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. American Management Review, 20(1), 65–91. https://doi.org/10.5465/amr.1995.9503271992.
Paper not yet in RePEc: Add citation now
Downing, J., & Langli, J. C. (2019). Audit exemptions and compliance with tax and accounting regulations. Accounting and Business Research, 49(1), 28–67. https://doi.org/10.1080/00014788.2018.1442707.
Elango, B., & Pattnaik, C. (2007). Building capabilities for international operations through networks: A study of Indian firms. Journal of International Business Studies, 38(4), 541–555. https://doi.org/10.1057/palgrave.jibs.8400280.
Ellis, J., Smith, J., & White, R. (2020). Corruption and corporate innovation. Journal of Financial and Quantitative Analysis, 55(7), 2124–2149. https://doi.org/10.1017/S0022109019000735.
Faccio, M. (2006). Politically connected firms. American Economic Review, 96(1), 369–386. https://doi.org/10.1257/000282806776157704.
- Farooq, O., & Shehata, N. F. (2018). Does external auditing combat corruption? Evidence from private firms. Managerial Auditing Journal, 33(3), 267–287. https://doi.org/10.1108/MAJ-08-2017-1634.
Paper not yet in RePEc: Add citation now
Feng, T., & Wang, D. (2016). The influence of environmental management systems on financial performance: A moderated‐mediation analysis. Journal of Business Ethics, 135(2), 265–278. https://doi.org/10.1007/s10551-014-2486-z.
- Ferrón‐Vílchez, V. (2016). Does symbolism benefit environmental and business performance in the adoption of ISO 14001? Journal of Environmental Management, 183, 882–894. https://doi.org/10.1016/j.jenvman.2016.09.047.
Paper not yet in RePEc: Add citation now
- Fikru, M. G. (2014). International certification in developing countries: The role of internal and external institutional pressure. Journal of Environmental Management, 144, 286–296. https://doi.org/10.1016/j.jenvman.2014.05.030.
Paper not yet in RePEc: Add citation now
- Fikru, M. G. (2016). Determinants of international standards in sub‐Saharan Africa: The role of institutional pressure from different stakeholders. Ecological Economics, 130, 296–307. https://doi.org/10.1016/j.ecolecon.2016.08.007.
Paper not yet in RePEc: Add citation now
Fisman, R. (2001). Estimating the value of political connections. American Economic Review, 91(4), 1095–1102. https://doi.org/10.1257/aer.91.4.1095.
Fogel, K. (2006). Oligarchic family control, social economic outcomes, and the quality of government. Journal of International Business Studies, 37(5), 603–622. https://doi.org/10.1057/palgrave.jibs.8400213.
Francis, J. R., Khurana, I. K., Martin, X., & Pereira, R. (2011). The relative importance of firm incentives versus country factors in the demand for assurance services by private entities. Contemporary Accounting Research, 28(2), 487–516. https://doi.org/10.1111/j.1911-3846.2010.01053.x.
- Galang, R. M. N. (2012). Victim or victimizer: Firm responses to government corruption. Journal of Management Studies, 49(2), 429–462. https://doi.org/10.1111/j.1467-6486.2010.00989.x.
Paper not yet in RePEc: Add citation now
Ghemawat, P., & Khanna, T. (1998). The nature of diversified business groups: A research design and two case studies. The Journal of Industrial Economics, 46(1), 35–61. https://doi.org/10.1111/1467-6451.00060.
Goedhuys, M., & Sleuwaegen, L. (2013). The impact of international standards certification on the performance of firms in less developed countries. World Development, 47, 87–101. https://doi.org/10.1016/j.worlddev.2013.02.014.
Goedhuys, M., & Sleuwaegen, L. (2016). International standards certification, institutional voids and exports from developing country firms. International Business Review, 25(6), 1344–1355. https://doi.org/10.1016/j.ibusrev.2016.04.006.
- Gross, C., Königsgruber, R., Pantzalis, C., & Perotti, P. (2016). The financial reporting consequences of proximity to political power. Journal of Accounting and Public Policy, 35(6), 609–634. https://doi.org/10.1016/j.jaccpubpol.2016.06.007.
Paper not yet in RePEc: Add citation now
Guedhami, O., Pittman, J. A., & Saffar, W. (2014). Auditor choice in politically connected firms. Journal of Accounting Research, 52(1), 107–162. https://doi.org/10.1111/1475-679X.12032.
Habib, A., Muhammadi, A. H., & Jiang, H. (2017). Political connections and related party transactions: Evidence from Indonesia. The International Journal of Accounting, 52(1), 45–63. https://doi.org/10.1016/j.intacc.2017.01.004.
Harstad, B., & Svensson, J. (2011). Bribes, lobbying, and development. American Political Science Review, 105(1), 46–63. https://doi.org/10.1017/S0003055410000523.
Hart, O. (1995). Corporate governance: Some theory and implications. The Economic Journal, 105(430), 678–689. https://doi.org/10.2307/2235027.
- Hauser, C., & Hogenacker, J. (2014). Do firms proactively take measures to prevent corruption in their international operations? European Management Review, 11(3–4), 223–237. https://doi.org/10.1111/emre.12035.
Paper not yet in RePEc: Add citation now
- Héritier, A., & Eckert, S. (2008). Self‐regulation by associations: Collective action problems in European environmental regulation. https://www.jstor.org/stable/40072038.
Paper not yet in RePEc: Add citation now
Hernandez‐Vivanco, A., Domingues, P., Sampaio, P., Bernardo, M., & Cruz‐Cázares, C. (2019). Do multiple certifications leverage firm performance? A dynamic approach. International Journal of Production Economics, 218, 386–399. https://doi.org/10.1016/j.ijpe.2019.07.016.
Höglund, H., & Sundvik, D. (2019). Do auditors constrain intertemporal income shifting in private companies? Accounting and Business Research, 49(3), 245–270. https://doi.org/10.1080/00014788.2018.1490166.
Hope, O.‐K., Jiang, S., & Vyas, D. (2021). Government procurement and financial statement certification: Evidence from private firms in emerging economies. Journal of International Business Studies, 52(4), 718–745. https://doi.org/10.1057/s41267-020-00382-2.
Hoskin, K. (2015). “What about the box?” Some thoughts on the possibility of ‘corruption prevention’, and of ‘the disciplined and ethical subject. Critical Perspectives on Accounting, 28, 71–81. https://doi.org/10.1016/j.cpa.2015.01.011.
Houqe, M. N., & Monem, R. M. (2016). IFRS adoption, extent of disclosure, and perceived corruption: A cross‐country study. The International Journal of Accounting, 51(3), 363–378. https://doi.org/10.1016/j.intacc.2016.07.002.
Houqe, M. N., van Zijl, T., Dunstan, K., & Karim, A. K. M. W. (2012). The effect of IFRS adoption and investor protection on earnings quality around the world. The International Journal of Accounting, 47(3), 333–355. https://doi.org/10.1016/j.intacc.2012.07.003.
Huang, Q., & Yuan, T. (2021). Does political corruption impede firm innovation? Evidence from the United States. Journal of Financial and Quantitative Analysis, 56(1), 213–248. https://doi.org/10.1017/S0022109019000966.
Iatridis, K., & Kesidou, E. (2018). What drives substantive versus symbolic Implementation of ISO 14001 in a time of economic crisis? Insights from Greek manufacturing companies. Journal of Business Ethics, 148(4), 859–877. https://doi.org/10.1007/s10551-016-3019-8.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X.
Jensen, N. M., Quan, L., & Rahman, A. (2010). Understanding corruption and firm responses in cross‐national firm‐level surveys. Journal of International Business Studies, 41(9), 1481–1504. https://doi.org/10.1057/jibs.2010.8.
- Karabag, S. F., & Berggren, C. (2014). Antecedents of firm performance in emerging economies: Business groups, strategy, industry structure, and state support. Journal of Business Research, 67(10), 2212–2223. https://doi.org/10.1016/j.jbusres.2014.01.004.
Paper not yet in RePEc: Add citation now
- Kaufmann, D., Kraay, A 2018. The worldwide governance indicators (1996–2018). World Bank Group. Available at https://info.worldbank.org/governance/wgi/.
Paper not yet in RePEc: Add citation now
Khalil, S., Saffar, W., & Trabelsi, S. (2015). Disclosure standards, auditing infrastructure, and bribery mitigation. Journal of Business Ethics, 132(2), 379–399. https://doi.org/10.1007/s10551-014-2321-6.
Khanna, T. (2000). Business groups and social welfare in emerging markets: Existing evidence and unanswered questions. European Economic Review, 44(4–6), 748–761. https://doi.org/10.1016/S0014-2921(99)00059-8.
Khanna, T., & Rivkin, J. W. (2001). Estimating the performance effects of business groups in emerging markets. Strategic Management Journal (John Wiley & Sons, Inc.), 22(1), 45. https://doi.org/10.1002/1097-0266(200101)22:1<45::AID-SMJ147>3.0.CO;2-F.
Khanna, T., & Rivkin, J. W. (2006). Interorganizational ties and business group boundaries: Evidence from an emerging economy. Organization Science, 17(3), 333–352. https://doi.org/10.1287/orsc.1060.0188.
Khanna, T., & Yafeh, Y. (2007). Business groups in emerging markets: Paragons or parasites? Journal of Economic Literature, 45(2), 331–372. https://doi.org/10.1257/jel.45.2.331.
Kim, J.‐B., & Yi, C. H. (2009). Does auditor designation by the regulatory authority improve audit quality? Evidence from Korea. Journal of Accounting and Public Policy, 28(3), 207–230. https://doi.org/10.1016/j.jaccpubpol.2009.04.006.
Kim, J.‐B., Simunic, D. A., Stein, M. T., & YI, C. H. (2011). Voluntary audits and the cost of debt capital for privately held firms: Korean evidence*. Contemporary Accounting Research, 28(2), 585–615. https://doi.org/10.1111/j.1911-3846.2010.01054.x.
Kim, J., & Yi, C. (2006). Ownership structure, business group affiliation, listing status, and earnings management: Evidence from Korea. Contemporary Accounting Research, 23(2), 427–464. https://doi.org/10.1506/7T5B-72FV-MHJV-E697.
- Kolk, A., & Perego, P. (2010). Determinants of the adoption of sustainability assurance statements: An international investigation. Business Strategy and the Environment, 19(3), 182–198. https://doi.org/10.1002/bse.643.
Paper not yet in RePEc: Add citation now
- Lamin, A. (2013). Business groups as information resource: An investigation of business group affiliation in the Indian software services industry. Academy of Management Journal, 56(5), 1487–1509. https://doi.org/10.5465/amj.2011.0176.
Paper not yet in RePEc: Add citation now
- Lee, S.‐H., & Weng, D. H. (2013). Does bribery in the home country promote or dampen firm exports? Strategic Management Journal, 34(12), 1472–1487. https://doi.org/10.1002/smj.2075.
Paper not yet in RePEc: Add citation now
- Lennox, C. S., & Pittman, J. A. (2011). Voluntary audits versus mandatory audits. Accounting Review, 86(5), 1655–1678. https://doi.org/10.2308/accr-10098.
Paper not yet in RePEc: Add citation now
- Lim, E. K., Chalmers, K., & Hanlon, D. (2018). The influence of business strategy on annual report readability. Journal of Accounting and Public Policy, 37(1), 65–81. https://doi.org/10.1016/j.jaccpubpol.2018.01.003.
Paper not yet in RePEc: Add citation now
Lin, Y.‐E., Li, Y.‐W., Cheng, T. Y., & Lam, K. (2021). Corporate social responsibility and investment efficiency: Does business strategy matter? International Review of Financial Analysis, 73, N.PAG‐N.PAG, 101585. https://doi.org/10.1016/j.irfa.2020.101585.
Lisowsky, P., & Minnis, M. (2020). The silent majority: Private U.S. firms and financial reporting choices. Journal of Accounting Research, 58(3), 547–588. https://doi.org/10.1111/1475-679X.12306.
Liu, J., Yuan, C., Hafeez, M., & Li, X. (2020). ISO 14001 certification in developing countries: Motivations from trade and environment. Journal of Environmental Planning and Management, 63(7), 1241–1265. https://doi.org/10.1080/09640568.2019.1649642.
Liu, T., Liu, Y., Ullah, B., Wei, Z., & Xu, L. C. (2021). The dark side of transparency in developing countries: The link between financial reporting practices and corruption. Journal of Corporate Finance, 66, N.PAG‐N.PAG, 101829. https://doi.org/10.1016/j.jcorpfin.2020.101829.
- Lo, C. K., & Yeung, A. C. (2018). Quality management standards, institutionalization and organizational implications: A longitudinal analysis. International Journal of Production Economics, 200, 231–239. https://doi.org/10.1016/j.ijpe.2018.03.028.
Paper not yet in RePEc: Add citation now
Luo, Y. (2005). An organizational perspective of corruption1. Management and Organization Review, 1(1), 119–154. https://doi.org/10.1111/j.1740-8784.2004.00006.x.
Mahmood, I. P., & Mitchell, W. (2004). Two faces: Effects of business groups on innovation in emerging economies. Management Science, 50(10), 1348–13651. https://doi.org/10.1287/mnsc.1040.0259.
- Mahmood, I. P., Zhu, H., & Zajac, E. J. (2011). Where can capabilities come from? Network ties and capability acquisition in business groups. Strategic Management Journal, 32(8), 820–848. https://doi.org/10.1002/smj.911.
Paper not yet in RePEc: Add citation now
Majumdar, S. K., & Sen, K. (2007). The debt wish: Rent seeking by business groups and the structure of corporate borrowing in India. Public Choice, 130(1/2), 209–223. https://doi.org/10.1007/s11127-006-9080-6.
- Martin, K. D., Cullen, J. B., Johnson, J. L., & Parboteeah, K. P. (2007). Deciding to bribe: A cross‐level analysis of firm and home country influences on bribery activity. Academy of Management Journal, 50(6), 1401–1422. https://doi.org/10.5465/AMJ.2007.28179462.
Paper not yet in RePEc: Add citation now
- Maso, L. D., Lobo, G. J., Mazzi, F., & Paugam, L. (2020). Implications of the joint provision of CRS assurance and financial audit for auditors' assessment of going‐concern risk. Contemporary Accounting Research, 37(2), 1248–1289. https://doi.org/10.1111/1911-3846.12560.
Paper not yet in RePEc: Add citation now
- Miles, R. E., & Snow, C. C. (1978). Organizational strategy, structure and process. McGraw‐Hill.
Paper not yet in RePEc: Add citation now
- Miles, R. E., & Snow, C. C. (2003). Organizational strategy, structure, and process. Stanford University Press. https://doi.org/10.1515/9780804767170.
Paper not yet in RePEc: Add citation now
Minnis, M. (2011). The value of financial statement verification in debt financing: Evidence from private U.S. firms. Journal of Accounting Research, 49(2), 457–506. https://doi.org/10.1111/j.1475-679X.2011.00411.x.
Minnis, M., & Shroff, N. (2017). Why regulate private firm disclosure and auditing? Accounting and Business Research, 47(5), 473–502. https://doi.org/10.1080/00014788.2017.1303962.
Montiel, I., Husted, B. W., & Christmann, P. (2012). Using private management standard certification to reduce information asymmetries in corrupt environments. Strategic Management Journal, 33(9), 1103–1113. https://doi.org/10.1002/smj.1957.
- Murphy, K. M., Shleifer, A., & Vishny, R. W. (1993). Why is rent‐seeking so costly to growth? The American Economic Review, 83(2), 409–414. http://www.jstor.org/stable/2117699.
Paper not yet in RePEc: Add citation now
Neu, D., Everett, J., & Rahaman, A. S. (2013). Internal auditing and corruption within government: The case of the Canadian sponsorship program. Contemporary Accounting Research, 30(3), 1223–1250. https://doi.org/10.1111/j.1911-3846.2012.01195.x.
- Neumayer, E., & Perkins, R. (2005). Uneven geographies of organizational practice: Explaining the cross‐national transfer and diffusion of ISO 9000. Economic Geography, 81(3), 237–259. Retrieved from https://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=17968800&site=ehost-live.
Paper not yet in RePEc: Add citation now
- Ozusaglam, S., Robin, S., & Wong, C. Y. (2018). Early and late adopters of ISO 14001‐type standards: Revisiting the role of firm characteristics and capabilities. The Journal of Technology Transfer, 43(5), 1318–1345. https://doi.org/10.1007/s10961-017-9560-5.
Paper not yet in RePEc: Add citation now
Palazuelos, E., Crespo, Á. H., & del Corte, J. M. (2018). Accounting information quality and trust as determinants of credit granting to SMEs: The role of external audit. Small Business Economics, 51(4), 861–877. https://doi.org/10.1007/s11187-017-9966-3.
Papageorgiadis, N., & Sharma, A. (2016). Intellectual property rights and innovation: A panel analysis. Economics Letters, 141, 70–72. https://doi.org/10.1016/j.econlet.2016.01.003.
Pattnaik, C., Chang, J. J., & Shin, H. H. (2013). Business groups and corporate transparency in emerging markets: Empirical evidence from India. Asia Pacific Journal of Management, 30(4), 987–1004. https://doi.org/10.1007/s10490-011-9273-5.
Paunov, C. (2016). Corruption's asymmetric impacts on firm innovation. Journal of Development Economics, 118, 216–231. https://doi.org/10.1016/j.jdeveco.2015.07.006.
Perez‐Batres, L. A., Doh, J. P., Miller, V. V., & Pisani, M. J. (2012). Stakeholder pressures as determinants of CSR strategic choice: Why do firms choose symbolic versus substantive self‐regulatory codes of conduct? Journal of Business Ethics, 110(2), 157–172. https://doi.org/10.1007/s10551-012-1419-y.
- Porter, M. E. (1980). Industry structure and competitive strategy: Keys to profitability. Financial Analysts Journal, 36(4), 30–41. https://doi.org/10.2469/faj.v36.n4.30.
Paper not yet in RePEc: Add citation now
- Prajogo, D., Castka, P., & Searcy, C. (2020). Paymasters and assurance providers: Exploring firms' discretion in selecting non‐financial auditors. Journal of Business Ethics, 1‐17, 795–811. https://doi.org/10.1007/s10551-020-04539-9.
Paper not yet in RePEc: Add citation now
- Roberts, J. (2015). The ‘subject’ of corruption. Critical Perspectives on Accounting, 28, 82–88. https://doi.org/10.1016/j.cpa.2015.01.010.
Paper not yet in RePEc: Add citation now
Rondinelli, D., & Vastag, G. (2000). Panacea, common sense, or just a label?: The value of ISO 14001 environmental management systems. European Management Journal, 18(5), 499–510. https://doi.org/10.1016/S0263-2373(00)00039-6.
Ruan, L., & Zhang, H. (2021). Do auditors consider alleged bribery when accepting clients? Evidence from Chinese non‐state‐owned enterprises. Accounting and Business Research, 51(6–7), 744–776. https://doi.org/10.1080/00014788.2020.1868283.
- Samuels, D. (2021). Government procurement and changes in firm transparency. Accounting Review, 96(1), 401–430. https://doi.org/10.2308/tar-2018-0343.
Paper not yet in RePEc: Add citation now
Sharma, C., & Mitra, A. (2015). Corruption, governance and firm performance: Evidence from Indian enterprises. Journal of Policy Modeling, 37(5), 835–851. https://doi.org/10.1016/j.jpolmod.2015.05.001.
Siegel, J., & Choudhury, P. (2012). A reexamination of tunneling and business groups: New data and new methods. The Review of Financial Studies, 25(6), 1763–1798. https://doi.org/10.1093/rfs/hhs008.
Stuart, T., & Wang, Y. (2016). Who cooks the books in China, and does it pay? Evidence from private, high‐technology firms. Strategic Management Journal, 37(13), 2658–2676. https://doi.org/10.1002/smj.2466.
Su, W., & Tan, D. (2018). Business groups and tax havens. Journal of Business Ethics, 153(4), 1067–1081. https://doi.org/10.1007/s10551-018-3910-6.
- Sun, J., Wang, J., Kent, P., & Qi, B. (2020). Does sharing the same network auditor in group affiliated firms affect audit quality? Journal of Accounting and Public Policy, 39(1) N.PAG‐N.PAG, 106711. https://doi.org/10.1016/j.jaccpubpol.2019.106711.
Paper not yet in RePEc: Add citation now
Sweet, C. M., & Maggio, D. S. E. (2015). Do stronger intellectual property rights increase innovation? World Development, 66, 665–677. https://doi.org/10.1016/j.worlddev.2014.08.025.
- Tajeddin, M., & Carney, M. (2019). African business groups: How does group affiliation improve SMEs' export intensity? Entrepreneurship Theory and Practice, 43(6), 1194–1222. https://doi.org/10.1177/1042258718779586.
Paper not yet in RePEc: Add citation now
- Tee, C. M., Gul, F. A., Foo, Y. B., & Teh, C. G. (2017). Institutional monitoring, political connections and audit fees: Evidence from Malaysian firms. International Journal of Auditing, 21(2), 164–176. https://doi.org/10.1111/ijau.12086.
Paper not yet in RePEc: Add citation now
Treacy, R., Humphreys, P., McIvor, R., & Lo, C. (2019). ISO14001 certification and operating performance: A practice‐based view. International Journal of Production Economics, 208, 319–328. https://doi.org/10.1016/j.ijpe.2018.12.012.
Uhlenbruck, K., Rodriguez, P., Doh, J., & Eden, L. (2006). The impact of corruption on entry strategy: Evidence from telecommunication projects in emerging economies. Organization Science, 17(3), 402–414. https://doi.org/10.1287/orsc.1060.0186.
Ullah, B., Wei, Z., & Xie, F. (2014). ISO certification, financial constraints, and firm performance in Latin American and Caribbean countries. Global Finance Journal, 25(3), 203–228. https://doi.org/10.1016/j.gfj.2014.10.003.
Vanstraelen, A., & Schelleman, C. (2017). Auditing private companies: What do we know? Accounting and Business Research, 47(5), 565–584. https://doi.org/10.1080/00014788.2017.1314104.
- World Bank. (2009). How many stops in a one‐stop shop? https://doi.org/10.1596/27886.
Paper not yet in RePEc: Add citation now
Wu, W., Johan, S. A., & Rui, O. M. (2016). Institutional investors, political connections, and the incidence of regulatory enforcement against corporate fraud. Journal of Business Ethics, 134(4), 709–726. https://doi.org/10.1007/s10551-014-2392-4.
Xie, X., Qi, G., & Zhu, K. X. (2019). Corruption and new product innovation: Examining firms' ethical dilemmas in transition economies. Journal of Business Ethics, 160(1), 107–125. https://doi.org/10.1007/s10551-018-3804-7.
Xu, H., Dao, M., & Petkevich, A. (2019). Political corruption and auditor behavior: Evidence from US firms. The European Accounting Review, 28(3), 513–540. https://doi.org/10.1080/09638180.2018.1499547.
- Xu, H., Dao, M., Wu, J., & Sun, H. (2020). Political corruption and annual report readability: Evidence from the United States. Accounting and Business Research, 52, 166–200. https://doi.org/10.1080/00014788.2020.1815516.
Paper not yet in RePEc: Add citation now
Yi, J., Teng, D., & Meng, S. (2018). Foreign ownership and bribery: Agency and institutional perspectives. International Business Review, 27(1), 34–45. https://doi.org/10.1016/j.ibusrev.2017.05.001.
- Zahrah, S. A., & Covin, J. G. (1993). Business strategy, technology policy and firm performance. Strategic Management Journal, 14(6), 451–478. https://doi.org/10.1002/smj.4250140605.
Paper not yet in RePEc: Add citation now
- Zeng, Y., Lee, E., & Zhang, J. (2016). Value relevance of alleged corporate bribery expenditures implied by accounting information. Journal of Accounting and Public Policy, 35(6), 592–608. https://doi.org/10.1016/j.jaccpubpol.2016.06.009.
Paper not yet in RePEc: Add citation now
Zhang, J., Jiang, J., & Noorderhaven, N. (2019). Is certification an effective legitimacy strategy for foreign firms in emerging markets? International Business Review, 28(2), 252–267. https://doi.org/10.1016/j.ibusrev.2018.09.003.
Zhou, J., & Peng, M. (2012). Does bribery help or hurt firm growth around the world? Asia Pacific Journal of Management, 29(4), 907–921. https://doi.org/10.1007/s10490-011-9274-4.