5 Briefly explain the concept of isomorphism and critically discuss and compare

5
Briefly explain the concept of isomorphism and critically discuss and compare the impact of mandatory and voluntary disclosure on the quality of non-financial reporting (NFR).
In addition to lecture notes and other resources, answers to this question could include issues presented in the following journal article: Carungu, J., Di Pietra, R. and Molinari, M., 2020. Mandatory vs voluntary exercise on non-financial reporting: does a normative/coercive isomorphism facilitate an increase in quality? Meditari Accountancy Research.