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A Critical Assessment of the Literature on Political Activity and Accounting Regulation
0 references·16 citing·48 second hopsampled
A Critical Assessment of the Literature on Political Activity and Accounting Regulation (1993)A Critical Assessment of the Literature o…IFRS FOR SMEs: THE IASB'S DUE PROCESS (2013)IFRS FOR SMEs: THE IASB'S DUE…A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Comment Letter Participation (2013)A Multi-Issue/Multi-Period An…A content analysis of the comment letters to the FASB and IASB: Accounting for contingencies (2013)A content analysis of the com…Corporate Lobbying in Private Accounting Standard Setting: Does the IASB have to Reckon with National Differences? (2011)Corporate Lobbying in Private…Setting UK standards on the concept of control: An analysis of lobbying behaviour (2010)Setting UK standards on the c…Issues affecting the development of an international accounting standard on financial instruments (2010)Issues affecting the developm…Investigating international accounting standard setting: The black box of IFRS 6 (2010)Investigating international a…Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model (2007)Towards an understanding of t…Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model (2007)Towards an Understanding of t…Investigating corporate management lobbying in the U.K. accounting standard‐setting process: a multi‐issue/multi‐period approach (2005)Investigating corporate manag…Corporate Lobbying on Accounting Standards: Methods, Timing and Perceived Effectiveness (2004)Corporate Lobbying on Account…Identity, appropriateness and the construction of regulatory space: the formation of the Public Accountant's Council of Ontario (2003)Identity, appropriateness and…Corporate non-participation in the ASB standard-setting process (2002)Corporate non-participation i…Lobbying of the International Accounting Standards Committee: The Case of Construction Contracts (2001)Lobbying of the International…The Incentives of Australian Public Companies Lobbying Against Proposed Superannuation Accounting Standards (2000)The Incentives of Australian …Competing Regulatory Agencies With Conflicting Agendas: Setting Standards For Cash Flow Reporting In Australia (1994)Competing Regulatory Agencies…The Logic of Collective Action (1965)The Logic of Collective Action. (1966)Positive Accounting Theory (1985)Exploring attitudes to financial reporting in the Australian not‐for‐profit sector (2011)Internal lobbying at the IASB (2016)Carriers of ideas in accounting standard-setting and financialization: The role of epistemic communities (2018)Disclosure level and the cost of equity capital. (1997)International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? (2006)Accounting for Financial Assets and Financial Liabilities According to IFRS 9 (2012)Issues affecting decisions on mandatory adoption of International Financial Reporting Standards (IFRS) in Japan (2016)Lobbying during IASB and FASB convergence due processes: Evidence from the IFRS 16 project on leases (2020)An Economic Theory of Democracy. (1958)Exploring the reliability of social and environmental disclosures content analysis (1999)The management's reaction to new mandatory risk disclosure (2012)Financial statement users’ institutional logic (2021)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Managing Legitimacy: Strategic and Institutional Approaches (1995)Law and Finance (1998)Special Purpose Entities in Megaprojects: Empty Boxes or Real Companies? (2017)The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History (2017)Do corporate governance and disclosure tone drive voluntary disclosure of related-party transactions in China? (2019)Theories of Economic Regulation (1974)Financial accounting: In communicating reality, we construct reality (1988)Radical Developments in Accounting Thought (2005)Ideology diffusion and the role of accounting: A Gramscian approach to understanding China’s transition from 1949 to 1957 (2014)On Commitment Toward Knowledge Templates in Global Standard Setting: The Case of the FASB‐IASB Revenue Project (2018)An income strategy approach to the positive theory of accounting standard setting/choice (1981)Positive Accounting Theory: A Ten Year Perspective. (1990)Large–Sample Evidence on the Debt Covenant Hypothesis (2002)An examination of comment letters to the IASC: Special purpose entities (2008)Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis (1984)The value of corporate accounting reports: Arguments for a political economy of accounting (1984)Mobilizing Interest Groups in America (1991)Lobbying of the IASB: An Empirical Investigation (2011)Lobbying on the integrated reporting framework (2015)On the IASB’s construction of legitimacy – the case of the agenda consultation project (2016)The Modern Corporation and Private Property (1933)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate Ownership Around the World (1999)Soft Adoption and Reporting Incentives: A Study of the Impact of IFRS on Financial Statements in Sweden (2011)How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data (2013)The dangerous dynamics of modern capitalism (from static to IFRS’ futuristic accounting) (2014)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Economic Action and Social Structure: The Problem of Embeddedness (1985)Voluntary environmental governance arrangements (2012)Blurred roles and elusive boundaries (2015)Discourse of the professions: The making, normalizing and taming of Ontario's “foreign-trained accountant” (2017)The conservatism principle and the asymmetric timeliness of earnings1 (1997)
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  • 2004Corporate Lobbying on Accounting Standards: Methods, Timing and Perceived Effectiveness156 cited
  • 2013A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Comment Letter Participation91 cited
  • 2007Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model89 cited
  • 2010Setting UK standards on the concept of control: An analysis of lobbying behaviour75 cited
  • 2013A content analysis of the comment letters to the FASB and IASB: Accounting for contingencies75 cited
  • 2007Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model71 cited
  • 2010Investigating international accounting standard setting: The black box of IFRS 669 cited
  • 2003Identity, appropriateness and the construction of regulatory space: the formation of the Public Accountant's Council of Ontario69 cited
  • 2010Issues affecting the development of an international accounting standard on financial instruments64 cited
  • 2005Investigating corporate management lobbying in the U.K. accounting standard‐setting process: a multi‐issue/multi‐period approach57 cited
  • 2011Corporate Lobbying in Private Accounting Standard Setting: Does the IASB have to Reckon with National Differences?57 cited
  • 2000The Incentives of Australian Public Companies Lobbying Against Proposed Superannuation Accounting Standards

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55 cited
  • 2001Lobbying of the International Accounting Standards Committee: The Case of Construction Contracts52 cited
  • 2013IFRS FOR SMEs: THE IASB'S DUE PROCESS52 cited
  • 2002Corporate non-participation in the ASB standard-setting process52 cited
  • 1994Competing Regulatory Agencies With Conflicting Agendas: Setting Standards For Cash Flow Reporting In Australia50 cited