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Setting UK standards on the concept of control: An analysis of lobbying behaviour
16 references·16 citing·35 second hopsampled
Setting UK standards on the concept of control: An analysis of lobbying behaviour (2010)Setting UK standards on the concept of co…Multinational Enterprises and the Law (2021)Multinational Enterprises and…Users’ participation in the accounting standard-setting process: A theory-building study (2006)Users’ participation in the a…Power and international accounting standard setting (2005)Power and international accou…Constructing, persuading and silencing: the rhetoric of accounting standards (2002)Constructing, persuading and …“Political” Lobbying on Proposed Standards: A Challenge to the IASB (2002)“Political” Lobbying on Propo…Economic Consequences of Accounting for Stock-Based Compensation (1996)Economic Consequences of Acco…The professionalization of accountancy (1995)The professionalization of ac…On the use of accounting logic as an explanatory category in narrative accounting disclosures (1994)On the use of accounting logi…The Use and Abuse of Graphs in Annual Reports: Theoretical Framework and Empirical Study (1992)The Use and Abuse of Graphs i…Financial Accounting Knowledge, Conceptual Framework Projects and the Social Construction of the Accounting Profession (1989)Financial Accounting Knowledg…Positive Accounting Theory (1985)Positive Accounting TheoryLobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis (1984)Lobbying of accounting standa…The Demand for and Supply of Accounting Theories: The Market for Excuses. (1979)The Demand for and Supply of …Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …The Logic of Collective Action. (1966)The Logic of Collective Actio…The Logic of Collective Action (1965)The Logic of Collective ActionAccounting for crypto-assets: stakeholders’ perceptions (2022)Accounting for crypto-assets:…The role of users’ engagement in shaping financial reporting: should activists target accounting more? (2021)The role of users’ engagement…Beyond intentionality in accounting regulation: Habitual strategizing by the IASB (2021)Beyond intentionality in acco…Lobbying during IASB and FASB convergence due processes: Evidence from the IFRS 16 project on leases (2020)Lobbying during IASB and FASB…The use of made-up users (2019)The use of made-up usersCommentary: Where is International Accounting Research Going? Issues Needing Further Investigation (2019)Commentary: Where is Internat…Formal Participation in the EFRAG’s Consultation Processes: The Role of European National Standard-Setters (2018)Formal Participation in the E…Carriers of ideas in accounting standard-setting and financialization: The role of epistemic communities (2018)Carriers of ideas in accounti…The Changing Face of the Auditor's Report: Implications for Suppliers and Users of Financial Statements (2017)The Changing Face of the Audi…The Influence of Native Versus Foreign Language on Chinese Subjects’ Aggressive Financial Reporting Judgments (2016)The Influence of Native Versu…Internal lobbying at the IASB (2016)Internal lobbying at the IASBAn ethical perspective on accounting standard setting: Professional and lay-experts’ contribution to GASB’s Pension Project (2016)An ethical perspective on acc…The development of national and transnational regulation on the scope of consolidation (2014)The development of national a…Lobbying on accounting standard setting in the parliamentary environment of Germany (2014)Lobbying on accounting standa…An Analysis of Submissions on Proposed Regulations for Audit and Assurance in New Zealand (2012)An Analysis of Submissions on…Exploring attitudes to financial reporting in the Australian not‐for‐profit sector (2011)Exploring attitudes to financ…An Economic Theory of Democracy. (1958)AN EMPIRICAL TEST OF THE RESOURCE-BASED THEORY: STRATEGIC REGULATION IN THE DUTCH AUDIT INDUSTRY (1996)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 Pricing of Options and Corporate Liabilities (1973)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)Accounting as simulacrum and hyperreality: perspectives on income and capital (2000)Lower Salaries and No Options? On the Optimal Structure of Executive Pay (2007)Market Reaction to Mandatory Nonfinancial Disclosure (2018)Human information processing research in accounting: The state of the art (1977)Comparative International Accounting (2003)Lifting the lid on the use of content analysis to investigate intellectual capital disclosures (2007)Empirical Challenges in Organizational Aesthetics Research: Towards a Sensual Methodology (2008)Impression Management in Sustainability Reports: An Empirical Investigation of the Use of Graphs (2012)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Auditor size and audit quality (1981)Organization Theory and Methodology. (1983)The value of corporate accounting reports: Arguments for a political economy of accounting (1984)Capital markets research in accounting (2001)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Environmental Regulation, Investment Protection and ‘Regulatory Taking’ in International Law (2001)Multinationals and Global Capitalism (2004)Transnational Corporations (2004)Introduction: epistemic communities and international policy coordination (1992)Social Theory of International Politics (1999)Increasing Returns, Path Dependence, and the Study of Politics (2000)The political economy of International Accounting Standards (2006)Full Disclosure (2007)The New Global Rulers (2011)Why do Some Countries Produce So Much More Output Per Worker than Others? (1999)Varieties of Capitalism (2001)
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References

  • 1965The Logic of Collective Action14,183 cited
  • 1966The Logic of Collective Action.11,364 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1979The Demand for and Supply of Accounting Theories: The Market for Excuses.695 cited
  • 2021Multinational Enterprises and the Law430 cited
  • 1996Economic Consequences of Accounting for Stock-Based Compensation352 cited
  • 2002“Political” Lobbying on Proposed Standards: A Challenge to the IASB307 cited
  • 1984Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis281 cited
  • 1992The Use and Abuse of Graphs in Annual Reports: Theoretical Framework and Empirical Study261 cited
  • 2002Constructing, persuading and silencing: the rhetoric of accounting standards258 cited
  • 1989Financial Accounting Knowledge, Conceptual Framework Projects and the Social Construction of the Accounting Profession220 cited
  • 1995The professionalization of accountancy215 cited
  • 2006Users’ participation in the accounting standard-setting process: A theory-building study205 cited
  • 1994On the use of accounting logic as an explanatory category in narrative accounting disclosures

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199 cited
  • 2005Power and international accounting standard setting166 cited
  • Cited by

    • 2018Carriers of ideas in accounting standard-setting and financialization: The role of epistemic communities62 cited
    • 2016Internal lobbying at the IASB53 cited
    • 2011Exploring attitudes to financial reporting in the Australian not‐for‐profit sector44 cited
    • 2022Accounting for crypto-assets: stakeholders’ perceptions41 cited
    • 2020Lobbying during IASB and FASB convergence due processes: Evidence from the IFRS 16 project on leases41 cited
    • 2017The Changing Face of the Auditor's Report: Implications for Suppliers and Users of Financial Statements38 cited
    • 2014Lobbying on accounting standard setting in the parliamentary environment of Germany38 cited
    • 2019The use of made-up users37 cited
    • 2021Beyond intentionality in accounting regulation: Habitual strategizing by the IASB32 cited
    • 2016An ethical perspective on accounting standard setting: Professional and lay-experts’ contribution to GASB’s Pension Project29 cited
    • 2016The Influence of Native Versus Foreign Language on Chinese Subjects’ Aggressive Financial Reporting Judgments28 cited
    • 2014The development of national and transnational regulation on the scope of consolidation25 cited
    • 2019Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation20 cited
    • 2018Formal Participation in the EFRAG’s Consultation Processes: The Role of European National Standard-Setters19 cited
    • 2012An Analysis of Submissions on Proposed Regulations for Audit and Assurance in New Zealand18 cited
    • 2021The role of users’ engagement in shaping financial reporting: should activists target accounting more?17 cited