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Transnational standard setting in accounting

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References

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384 cited

2010Fair value accounting, financial economics and the transformation of reliability302 cited

2006The political economy of International Accounting Standards296 cited

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2017The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History69 cited
2017Regulation and adaptation of management accounting innovations: The case of economic value added in Thai state-owned enterprises65 cited
2018Transformation of accounting through digital standardisation63 cited
2018IFRS and institutional work in the accounting domain62 cited
2021Standard setting in times of technological change: accounting for cryptocurrency holdings61 cited
2017Adoption of the International Financial Reporting Standards by Greek non-listed companies: The role of coercive and hegemonic pressures55 cited
2014The transnational regulation of accounting: insights, gaps and an agenda for future research42 cited
2021Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry32 cited
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2018Motivations behind users’ participation in the standard-setting process: Focus on financial analysts30 cited
2016An ethical perspective on accounting standard setting: Professional and lay-experts’ contribution to GASB’s Pension Project29 cited
2017Exploring the emancipatory dimensions of globalisation: The struggle over IFRS8 and country-by-country reporting28 cited