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

Julie Thies, Sebastian Andreas Tideman and Jochen Zimmermann

International Journal of Economics and Accounting, 2020, vol. 9, issue 3, 181-220

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.

Keywords: BRICS; accounting regulation; disclosure; enforcement; emerging economies; institutional change patterns. (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijecac:v:9:y:2020:i:3:p:181-220

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