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“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting
16 references·16 citing·40 second hopsampled
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References

  • 2005Case Studies and Theory Development in the Social Sciences9,476 cited
  • 1999Strategies for Theorizing from Process Data7,011 cited
  • 2005Radical Developments in Accounting Thought1,365 cited
  • 2003Financial Accounting Theory1,168 cited
  • 1966Financial Accounting Theory.965 cited
  • 2013Process-tracing methods: foundations and guidelines921 cited
  • 2007Organized Uncertainty899 cited
  • 2009The crisis of fair-value accounting: Making sense of the recent debate805 cited
  • 1964The philosophy of auditing.665 cited
  • 2001A Conceptual Framework for Financial Reporting630 cited
  • 2013Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory589 cited
  • 1976Theory of Accounting Measurement.561 cited
  • 1940An introduction to corporate accounting standards534 cited
  • 2012Conceptual framework for financial reporting522 cited
  • 2009Financial accounting theory501 cited
  • 2004Counting, Control and Calculation: Reflections on Measuring and Management460 cited

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Cited by

  • 2017The Worth of Fair Value Accounting: Dissonance between Users and Standard Setters89 cited
  • 2016On the IASB’s construction of legitimacy – the case of the agenda consultation project81 cited
  • 2016Relative reliability and the recognisable firm: Calculating goodwill impairment value68 cited
  • 2018Carriers of ideas in accounting standard-setting and financialization: The role of epistemic communities62 cited
  • 2021Standard setting in times of technological change: accounting for cryptocurrency holdings61 cited
  • 2019The Return of Stewardship, Reliability and Prudence – A Commentary on the IASB’s New Conceptual Framework61 cited
  • 2016Interlingual translation of the International Financial Reporting Standards as institutional work55 cited
  • 2019The co-performation of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 951 cited
  • 2021Financialisation and the Conceptual Framework: An update51 cited
  • 2018Ideological hegemony and consent to IFRS: Insights from practitioners in Greece49 cited
  • 2018On Commitment Toward Knowledge Templates in Global Standard Setting: The Case of the FASB‐IASB Revenue Project46 cited
  • 2019Dynamics and Limits of Regulatory Privatization: Reorganizing audit oversight in Russia45 cited
  • 2021The Usefulness of Financial Accounting Information: Evidence from the Field44 cited
  • 2019The use of made-up users37 cited
  • 2016The role of accounting in behavioral finance35 cited
  • 2021Beyond intentionality in accounting regulation: Habitual strategizing by the IASB32 cited