This paper reviews the historical development of accounting regulation in Iraq and analyzes, from an institutional perspective, both the decision to adopt International Financial Reporting Standards (IFRS), and the factors likely to impact the expansion of IFRS application beyond listed...

Purpose This paper aims to provide an analysis of the choices Arthur Andersen faced in dealing with the crisis that ultimately let to its downfall in 2001-2002. Design/methodology/approach The paper is built around institutional theory. Specifically, it applies the propositions provided by...

Purpose – This paper aims to examine how Spanish local councils respond to changes in their institutional context by implementing a sustainable practice: Local Agenda 21 (LA21). Design/methodology/approach – This paper uses the institutional approach to explain the factors influencing the...

Purpose – This paper aims to assess the effect of vocational training on employability for immigrant groups. Design/methodology/approach – Cognitive test results were computed as factor scores on broad ability variables, and group means were calculated. The effects of cognitive factors and...

This study aimed to explore whether individual cognitions and neighbourhood social capital strengthen each other in their relation with engaging in sports at least three times per week. Cross-sectional analyses on data from the last wave of the YouRAction trial (2009–2010, Rotterdam, the...

Purpose – This study aims to analyze the impact of radio advertisements on urban commuters towards buying behaviour in retail stores and attempts to determine the role of radio advertising on dissemination of information on the sales promotions. The impact of radio advertisements on the store...