The imagery and reality of peer review in the U.S.: Insights from institutional theory

Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms

“…The self-regulated peer review program has been criticized for its reluctance to impose punitive sanctions on lowquality audit firms and for allowing the firm to select its own reviewer, which typically is another audit firm (Fogarty, 1996). 4 In response to these concerns as well as the financial reporting scandals more generally, Congress passed SOX, which requires for the first time that an independent regulatory authority handle audit firm inspections.…”

The credibility of self-regulation: Evidence from the accounting profession's peer review program

“…First, it was argued that reviewers were unlikely to detect important deficiencies at reviewed firms (e.g., Fogarty, 1996). Reviewers did not directly test the validity or appropriateness of the work performed by reviewed firms.…”

The challenges of employee resourcing: the perceptions of managers in Nigeria

“…Arguably, institutional theory would suggest that organisations operating in a similar environment are likely to adapt or adopt existing practices, processes and structures (Fogarty, 1996;Ituma and Simpson, 2009). Overall, the implication of institutional theory for human resource issues, such as recruitment and career development, are likely to follow established institutional requirements (Ovadje and Ankomah, 2001;Ituma and Simpson, 2009).…”