Blar i Scientific Publications in Economics and Finance på forfatter "Alon, Anna"
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An institutional perspective on corruption in transition economies
Alon, Anna; Hageman, Amy (Journal article, 2017)Manuscript Type: Empirical Research Question/Issue: Companies operating in transition economies encounter a broad range of potential challenges. In the area of tax, firms make direct tax payments but may also encounter ... -
Cash pooling: An organizational response to institutional complexity
Alon, Anna; Mucelli, Attilio; Venturini, Cristiano; Lepore, Dominique (Peer reviewed; Journal article, 2020)The paper aims to explain how new cash management practi-ces can be used to address institutional complexity inMultinational Enterprises (MNEs) and which are the effects onthe organizational form. Based on a case ... -
Dynamics and Limits of Regulatory Privatization: Reorganizing audit oversight in Russia
Alon, Anna; Mennicken, Andrea; Samsonova-Taddei, Anna (Journal article; Peer reviewed, 2019) -
Dynamics and Limits of Regulatory Privatization: Reorganizing audit oversight in Russia
Alon, Anna; Mennicken, Andrea; Samsonova-Taddei, Anna (Peer reviewed; Journal article, 2019) -
Layering of IFRS and Dual Institutionality of Accounting Standards in Belarus
Alexander, David; Alon, Anna (Journal article; Peer reviewed, 2017)There is an ongoing debate about the applicability and efficacy of International Financial Reporting Standards (IFRS) adoption in countries with diverse institutional infrastructures. We examine financial reporting in ... -
Protectionism through legislative layering: Implications for auditors and investors
Alon, Anna; Kim, Oksana (Peer reviewed; Journal article, 2021)Protectionism is on the rise. Although it tends to be associated with tariffs on imports, governments are increasingly applying other mechanisms to influence international business. Import substitution initiatives have ... -
SEC's acceptance of IFRS-based financial reporting: An examination based in institutional theory
Alon, Anna; Dwyer, Peggy (Journal article; Peer reviewed, 2016) -
Sustainability performance and assurance: Influence on reputation
Alon, Anna; Vidovic, M (Journal article; Peer reviewed, 2015)The positive impact of sustainability on reputation has been assumed but not sufficiently examined. This study probes the veracity of these claims by applying legitimacy and signaling perspectives to examine whether ...