Informal institutions in accounting research: A structured literature review

Stergios Leventis, Ioannis Tsalavoutas and Fanis Tsoligkas

Journal of International Accounting, Auditing and Taxation, 2024, vol. 55, issue C

Abstract: We adopt a structured literature review methodology to review the literature on the impact of informal institutions on accounting outcomes. We address three key questions: How is research on the impact of informal institutions on accounting outcomes developing? What is the focus and critiques of the literature on the impact of informal institutions on accounting outcomes? Finally, what is the future for research on the impact of informal institutions on accounting outcomes? We contribute to the international accounting literature by producing a study that reviews this lively research area, enabling valuable and impactful future research in this field.

Keywords: International accounting; Informal institutions; Culture; Social norms; Literature review; Accounting outcomes (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:jiaata:v:55:y:2024:i:c:s1061951824000272

DOI: 10.1016/j.intaccaudtax.2024.100621

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