Wang, Pengji, and Yuan, Lin (2011) Organizational identity and evolutionary duality of service firms in emerging markets. In: Proceedings of 2011 Academy of International Business Southeast Asia Regional Conference. From: 2011 AIBSEAR, 1-3 December 2011, Taipei, Taiwan.

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Abstract

In this paper, we integrate social identity theory and institutional theory to emphasize the identity-based conceptualization of organizational forms and the change of social identity as the key to evolutionary changes. Theoretically, we develop the concept evolutionary duality, which is the coexistence of institutionalization and deinstitutionalization at the same time among firms with different identities. We test our hypotheses on a unique and comprehensive panel dataset including 3164 listed Chinese firms audited by the top100 largest auditors in China between 2002 and 2008. We find that audit firms with different organizational identities exhibit distinct trends of audit quality evolution during the sample period, based on their identity group’s legitimacy. We also find that the influence of organization identity is attenuated by some internal and external factors, such as the focal auditor's own market strength, the local government's ideology and the involvement of local partners.

Item ID:	25359
Item Type:	Conference Item (Research - E1)
ISBN:	978-962-8134-13-2
Related URLs:	Organisation
Date Deposited:	03 Dec 2014 06:41
FoR Codes:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1503 Business and Management > 150310 Organisation and Management Theory @ 50% 16 STUDIES IN HUMAN SOCIETY > 1608 Sociology > 160899 Sociology not elsewhere classified @ 50%
SEO Codes:	91 ECONOMIC FRAMEWORK > 9104 Management and Productivity > 910403 Marketing @ 100%
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