Areneke_et_al_Managerial_Auditing_Journal_Accepted.pdf (357.32 kB)
Anglo-American governance adoption in non-Anglo-American settings: assessing practitioner perceptions of corporate governance across three emerging economies
journal contributionposted on 2019-09-04, 10:26 authored by Geofry Areneke, Fatima Yusuf, Danson Kimani
Albeit the growing academic research on emerging economies corporate governance (CG) environments within accounting and finance literature, there exists a dearth of cross-country studies using a qualitative approach to understand practitioners’ behaviour vis-a-vis diffusion of international CG practices in emerging economies. This study aims to fill this oversight through a comparative analysis of the divergence and convergence of CG systems operational in three emerging economies (Cameroon, Kenya and Pakistan) while highlighting different institutional and contextual impacts on behaviour of governance actors. The paper uses an interface between critical realism and new institutional economics theory to explore the implementation and execution of CG in Cameroon, Kenya and Pakistan.
CitationManagerial Auditing Journal, 2019, 34 (4), pp. 486-514
Author affiliation/Organisation/COLLEGE OF SOCIAL SCIENCES, ARTS AND HUMANITIES/School of Business
- AM (Accepted Manuscript)