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Controlling the standard‐setting agenda: the role of FRS 3
16 references·5 citing·41 second hop
Controlling the standard‐setting agenda: the role of FRS 3 (2001)Controlling the standard‐setting agenda: …Lobbying on accounting issues (1996)Lobbying on accounting issuesRespondent Lobbying in the Australian Accounting Standard‐setting Process (1994)Respondent Lobbying in the Au…The New Encyclopaedia Britannica (1991)The New Encyclopaedia Britann…The other shoe drops--FASB (Financial Accounting Standards Board) issues its proposed statement on employers' accounting for postretirement medical benefits. (1989)The other shoe drops--FASB (F…Frameworks of Power (1989)Frameworks of PowerAn Analysis of the Content of Corporate Submissions on Proposed Accounting Standards in the UK (1988)An Analysis of the Content of…Modes of regulation in advanced capitalism: Locating accountancy in four countries (1987)Modes of regulation in advanc…Lobbying against proposed accounting standards: The case of employers' pension accounting (1987)Lobbying against proposed acc…Early Processes of Institutionalization: The Dramaturgy of Exchange in Interorganizational Relations (1986)Early Processes of Institutio…Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis (1984)Lobbying of accounting standa…Audit Firm Lobbying Before the Financial Accounting Standards Board: An Empirical Study (1984)Audit Firm Lobbying Before th…The economic consequences of accounting choice implications of costly contracting and monitoring (1983)The economic consequences of …POWER AND POLICY MAKING: THE DEVELOPMENT OF AN R & D STANDARD (1982)POWER AND POLICY MAKING: THE …Disclosure regulation and public policy a sociohistorical reappraisal (1982)Disclosure regulation and pub…Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Power: A Radical View (1974)Power: A Radical ViewFinancial statement users’ institutional logic (2021)Financial statement users’ in…The use of made-up users (2019)The use of made-up usersLobbying and Audit Regulation in the EU (2016)Lobbying and Audit Regulation…Standardizing oil and gas accounting in the US in the 1970s: Insights from the perspective of regulatory capture (2011)Standardizing oil and gas acc…Agenda formation and accounting standards setting: lessons from the standards setters (2009)Agenda formation and accounti…An Economic Theory of Democracy. 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(1966)AN EMPIRICAL TEST OF THE RESOURCE-BASED THEORY: STRATEGIC REGULATION IN THE DUTCH AUDIT INDUSTRY (1996)Users’ participation in the accounting standard-setting process: A theory-building study (2006)Formal Participation in the IASB's Due Process of Standard Setting: A Multi-issue/Multi-period Analysis (2010)External Control of Organizations: Resource Dependence Perspective (2011)The effect of bonus schemes on accounting decisions (1985)Corporate Lobbying on Accounting Standards: Methods, Timing and Perceived Effectiveness (2004)A geographic analysis of constituents’ formal participation in the process of international accounting standard setting: Do we have a level playing field? (2013)The politics of accounting standard-setting: A review of empirical research (2013)The roles of accounting in organizations and society (1980)The value of corporate accounting reports: Arguments for a political economy of accounting (1984)Accounting in its social context: Towards a history of value added in the United Kingdom (1985)Accounting innovation beyond the enterprise: Problematizing investment decisions and programming economic growth in the U.K. in the 1960s (1991)The power of “independence”: defending and extending the jurisdiction of accounting in the United Kingdom (1995)The dynamics of “closure” amidst the construction of market, profession, empire and nationhood: An historical analysis of an Australian accounting association, 1886–1903 (1998)On financial contracting (1979)Agency Problems and the Theory of the Firm (1980)A Resource-Based Perspective on Information Technology Capability and Firm Performance: An Empirical Investigation1 (2000)Capital markets research in accounting (2001)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Auditor size and audit quality (1981)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Increasing Returns, Path Dependence, and the Study of Politics (2000)Comparing Media Systems (2004)Epistemic Injustice (2007)Urban Regimes and the Capacity to Govern: A Political Economy Approach (1993)From Hegemonic Masculinity to the Hegemony of Men (2004)Power in global governance (2004)Do Political Connections Add Value to Audit Firms? Evidence from IPO Audits in China (2012)Lobbying on the integrated reporting framework (2015)Origins of the modern mind: three stages in the evolution of culture and cognition (1992)Federal Republic of Nigeria (2009)The Flipped Classroom: A Survey of the Research (2020)
this work references cited by second hop

References

  • 1974Power: A Radical View6,655 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1989Frameworks of Power2,333 cited
  • 1991The New Encyclopaedia Britannica1,583 cited
  • 1983The economic consequences of accounting choice implications of costly contracting and monitoring764 cited
  • 1987Modes of regulation in advanced capitalism: Locating accountancy in four countries330 cited
  • 1984Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis281 cited
  • 1982Disclosure regulation and public policy a sociohistorical reappraisal153 cited
  • 1984Audit Firm Lobbying Before the Financial Accounting Standards Board: An Empirical Study133 cited
  • 1987Lobbying against proposed accounting standards: The case of employers' pension accounting126 cited
  • 1986Early Processes of Institutionalization: The Dramaturgy of Exchange in Interorganizational Relations116 cited
  • 1994Respondent Lobbying in the Australian Accounting Standard‐setting Process102 cited
  • 1982POWER AND POLICY MAKING: THE DEVELOPMENT OF AN R & D STANDARD98 cited
  • 1996Lobbying on accounting issues87 cited
  • 1988An Analysis of the Content of Corporate Submissions on Proposed Accounting Standards in the UK

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61 cited
  • 1989The other shoe drops--FASB (Financial Accounting Standards Board) issues its proposed statement on employers' accounting for postretirement medical benefits.58 cited
  • Cited by

    • 2019The use of made-up users37 cited
    • 2011Standardizing oil and gas accounting in the US in the 1970s: Insights from the perspective of regulatory capture31 cited
    • 2009Agenda formation and accounting standards setting: lessons from the standards setters30 cited
    • 2021Financial statement users’ institutional logic25 cited
    • 2016Lobbying and Audit Regulation in the EU25 cited