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Institutional legitimacy and the FASB

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References

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Cited by

1993Lobbying behaviour and the development of international accounting standards84 cited
2000The Institutional Environment of Financial Reporting Regulation in ASEAN78 cited
2009The logic of pension accounting55 cited
2013IFRS FOR SMEs: THE IASB'S DUE PROCESS52 cited
2002Corporate non-participation in the ASB standard-setting process52 cited
1998Toward a normative model of rational argumentation for critical accounting discussions51 cited
1997

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Cash flow statements: An international comparison of regulatory positions

50 cited

2018On Commitment Toward Knowledge Templates in Global Standard Setting: The Case of the FASB‐IASB Revenue Project46 cited

1997Advancing the harmonisation of international accounting standards: Exploring an alternative path43 cited

2011The financing of the IASB: An analysis of donor diversity42 cited

2006Due Process and the Adoption of IFRS IN New Zealand41 cited

2002The IASC's search for legitimacy: An analysis of the IASC's standing interpretations committee41 cited

2002On the Legitimacy of Accounting Standard Setting by Privately Organised Institutions in Germany and Europe34 cited

2018Legitimacy theory may explain the failure of global adoption of IFRS: the case of Europe and the U.S.33 cited

2016Constituents’ formal participation in the IASB’s due process: New insights into the impact of country and due process document characteristics.30 cited

2018Motivations behind users’ participation in the standard-setting process: Focus on financial analysts30 cited