Consequences of local social norms: A review of the literature in accounting, finance, and corporate governance

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dc.citation.issue1
dc.citation.volume63
dc.contributor.authorHabib A
dc.contributor.authorD' Costa M
dc.contributor.authorAl-Hadi AK
dc.date.accessioned2024-02-13T20:13:15Z
dc.date.accessioned2024-07-25T06:50:37Z
dc.date.available2022-12-12
dc.date.available2024-02-13T20:13:15Z
dc.date.available2024-07-25T06:50:37Z
dc.date.issued2023-03-13
dc.description.abstractWe synthesise the empirical archival research on the consequences of local social norms on accounting, finance, and corporate governance outcomes in an international setting. The literature reviewed is premised on the theory that corporations do not make decisions, but managers do, and managers are likely to be influenced by the socioeconomic environment of the region in which they operate and/or by the people with whom they interact. To provide a structure to our review, we identify social capital, religiosity, gambling norms, and corruption culture, as four constructs of local social norms and link these with financial reporting and external auditing, financial, investment, and dividend decisions, capital market consequences and finally, corporate governance and corporate social responsibility behaviour of firms. We highlight some limitations of the existing research and offer some suggestions for future research.
dc.description.confidentialfalse
dc.edition.editionMarch 2023
dc.format.pagination3-45
dc.identifier.citationHabib A, D' Costa M, Al-Hadi AK. (2023). Consequences of local social norms: A review of the literature in accounting, finance, and corporate governance. Accounting and Finance. 63. 1. (pp. 3-45).
dc.identifier.doi10.1111/acfi.13034
dc.identifier.eissn1467-629X
dc.identifier.elements-typejournal-article
dc.identifier.issn0810-5391
dc.identifier.urihttps://mro.massey.ac.nz/handle/10179/70994
dc.languageEnglish
dc.publisherJohn Wiley and Sons Australia, Ltd on behalf of Accounting and Finance Association of Australia and New Zealand
dc.publisher.urihttps://onlinelibrary.wiley.com/doi/10.1111/acfi.13034
dc.relation.isPartOfAccounting and Finance
dc.rights(c) 2022 The Author/s
dc.rightsCC BY-NC-ND 4.0
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectcorruption
dc.subjectgambling
dc.subjectreligiosity
dc.subjectsocial capital
dc.subjectsocial norms
dc.subjectsocial trust
dc.titleConsequences of local social norms: A review of the literature in accounting, finance, and corporate governance
dc.typeJournal article
pubs.elements-id458647
pubs.organisational-groupOther
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