Alzeban, A. (2015). The impact of culture on the quality of internal audit: An empirical study. Journal of Accounting, Auditing & Finance, 30(1), 57-77.
Blume, L. & Voigt, S. (2011). Does organizational design of supreme audit institutions matter? A cross-country assessment’, European Journal of Political Economy, 27(2), 215-229.
Boolaky, P. K., & Soobaroyen, T. (2017). Adoption of international standards on auditing (ISA): do institutional factors matter?. International Journal of Auditing, 21(1), 59-81.
Borker, D. R. (2013). Is there a favorable cultural profile for IFRS?: an examination and extension of Gray's accounting value hypotheses. International Business & Economics Research Journal (IBER), 12(2), 167-178.
Brusca, I., Caperchione, E., Cohen, S., & Rossi, F. M. (Eds.). (2015). Public sector accounting and auditing in Europe: The challenge of harmonization (pp. 1-278). Basingstoke: Palgrave Macmillan.
Boxenbaum, E., & Jonsson, S. (2017). Isomorphism, diffusion and decoupling: Concept evolution and theoretical challenges. The Sage handbook of organizational institutionalism, 2(1), 79-104.
Broberg, P., Tagesson, T., Argento, D., Gyllengahm, N., & Mårtensson, O. (2017). Explaining the influence of time budget pressure on audit quality in Sweden. Journal of Management & Governance, 21(2), 331-350.
Codagnone, C., Misuraca, G., Savoldelli, A., & Lupiañez-Villanueva, F. (2015). Institutional isomorphism, policy networks, and the analytical depreciation of measurement indicators: The case of the EU e-government benchmarking. Telecommunications Policy, 39(3-4), 305-319.
Chiang, C., & Northcott, D. (2012). Financial auditors and environmental matters: drivers of change to current practices. Journal of Accounting & Organizational Change. 8(3), 340-363
Depoers, F., & Jérôme, T. (2020). Coercive, normative, and mimetic isomorphisms as drivers of corporate tax disclosure: The case of the tax reconciliation. Journal of applied accounting research. 21(1), 90-105.
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.
Djankov, S., La Porta, R., Lopez-de-Silanes, F., & Shleifer, A. (2008). The law and economics of self-dealing. Journal of financial economics, 88(3), 430-465.
Estache, A., & Foucart, R. (2018). The scope and limits of accounting and judicial courts intervention in inefficient public procurement. Journal of Public Economics, 157, 95-106.
Gustavson, M., & Sundström, A. (2018). Organizing the audit society: Does good auditing generate less public sector corruption?. Administration & Society, 50(10), 1508-1532.
Haslam, C., Hoinaru, R., Buda, D. (2019). Accounting for the future: How will corporate business models deliver sustainability?. In Proceedings of the International Conference on Business Excellence (Vol. 13, No. 1, pp. 817-828).
Haslam C., Tsitsianis, N., Hoinaru, R. (2017) How public sector accounting mimics private sector reporting and puts foundational services at risk. Available at https://www.researchgate.net/.
Hoinaru, R. (2017). Follow the money. The impact of the illicit financial flows home and abroad. A common European-African perspective. Romanian Journal of Economics, 44(1), 53.
Hoinaru, R., (2023). Financial reporting in Europe: Accounting for regulatory and technical challenges. Available at https://qmro.qmul.ac.uk/xmlui/bitstream/handle/123456789/84004/Financial%20reporting%20in%20Europe%20Razvan%20Hoinaru%20.pdf?sequence=2&isAllowed=y.
Iliya Nyahas, S., Munene, J. C., Orobia, L., & Kigongo Kaawaase, T. (2017). Isomorphic influences and voluntary disclosure: The mediating role of organizational culture. Cogent Business & Management, 4(1), 1351144.
Jeppesen, K. K., Carrington, T., Catasús, B., Johnsen, Å., Reichborn‐Kjennerud, K., & Vakkuri, J. (2017). The strategic options of supreme audit institutions: The case of four Nordic countries. Financial Accountability & Management, 33(2), 146-170.
Judge, W., Li, S., & Pinsker, R. (2010). National adoption of international accounting standards: An institutional perspective. Corporate Governance: An International Review, 18(3), 161-174.
Kaili, E., Psarrakis, D., & Van Hoinaru, R. (Eds.). (2019). New Models of Financing and Financial Reporting for European SMEs: A Practitioner's View. Springer International Publishing.
Kezar, A., & Bernstein-Sierra, S. (2019). Examining processes of normative isomorphism and influence in scaled change among higher education intermediary organizations. AERA Open, 5(4), 2332858419884905.
Lenz, R., Sarens, G., & Jeppesen, K. K. (2018). In search of a measure of effectiveness for internal audit functions: an institutional perspective. Edpacs, 58(2), 1-36.
Manea, A., Hoinaru, R. & Păcuraru-Ionescu, C.(2021).Ethics education in Romanian economics faculties, members of AFER. Proceedings of the International Conference on Business Excellence,15(1) 705-714. https://doi.org/10.2478/picbe-2021-0066">https://doi.org/10.2478/picbe-2021-0066.
Manes Rossi, F., Brusca, I., & Condor, V. (2021). In the pursuit of harmonization: comparing the audit systems of European local governments. Public Money & Management, 41(8), 604-614.
Mnif Sellami, Y., & Gafsi, Y. (2019). Institutional and economic factors affecting the adoption of international public sector accounting standards. International Journal of Public Administration, 42(2), 119-131.
Nguyen, P. T., & Kend, M. (2017). The perceived motivations behind the introduction of the law on external audit in Vietnam. Managerial Auditing Journal, 32(1), 90-108
Öztürk, İ. (2020). A way for organizations to cope with uncertainty: Mimetic isomorphism. In International Symposium on Chaos, Complexity and Leadership (pp. 271-283). Springer, Cham.
Pham, Q. T., Truong, T. H. D., Ho, X. T., & Nguyen, Q. T. (2022). The role of supervisory mechanisms in improving financial reporting quality by Vietnam public non-business unit. Cogent Business & Management, 9(1), 2112538.
Portz, K., & Lere, J. C. (2010). Cost center practices in Germany and the United States: impact of country differences on managerial accounting practices. American Journal of Business, 25(1), 45-52
Rincón-Soto, C. A., & Gómez-Villegas, M. (2020). Institucional isomorphism in IPSAS adoption. Cuadernos de Administración (Universidad del Valle), 36(68), 204-218.
Roszkowska-Menkes, M., & Aluchna, M. (2017). Institutional isomorphism and corporate social responsibility: towards a conceptual model. Journal of Positive Management, 8(2), 3-16.
Shaiq, H. M. A., Khalid, H. M. S., Akram, A., & Ali, B. (2011). Why not everybody loves Hofstede? What are the alternative approaches to study of culture. European Journal of Business and Management, 3(6), 101-111.
Tetteh, L. A., Agyenim-Boateng, C., & Simpson, S. N. Y. (2022). Institutional pressures and strategic response to auditing implementation of sustainable development goals: the role of public sector auditors. Journal of Applied Accounting Research, (in press).
Toumeh, A. A., Yahya, S., Yassin, M. M., & Ayoush, M. D. (2021). The moderating effect of audit quality on the links between stock market segmentations, surplus free cash flow, and income-increasing discretionary accruals. Australasian Accounting, Business and Finance Journal, 15(4), 153-174.
Transparency International (2022). Open data. Relevant resources. Access to information. Available at: https://knowledgehub.transparency.org/topics/open-data
Uddin, M., Chowdhury, A., Zafar, S., Shafique, S., & Liu, J. (2019). Institutional determinants of inward FDI: Evidence from Pakistan. International Business Review, 28(2), 344-358.
World Bank (2019) ‘Database of political institutions’, World Bank Data Catalog. Available at: https://datacatalog.worldbank.org/dataset/wps2283-database-political-institutions.
Zainuddin, M., Yasin, I. M., Arif, I., & Abdul Hamid, A. B. (2018, December). Alternative Cross-Cultural Theories: Why Still Hofstede?. In Proceedings of International Conference on Economics, Management and Social Study (pp. 4-6).