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Regulatory theory insights into the past, present and future of general purpose water accounting standard setting
9 references·15 citing·46 second hop
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this work references cited by second hop

References

  • 1971The Theory of Economic Regulation8,084 cited
  • 1976Toward a More General Theory of Regulation4,771 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 1979The Demand for and Supply of Accounting Theories: The Market for Excuses.695 cited
  • 2009Regulatory networks for accounting and auditing standards: A social network analysis of Canadian and international standard-setting141 cited
  • 2008Auditor Specialization, Auditor Dominance, and Audit Fees: The Role of Investment Opportunities140 cited
  • 2000Constituent lobbying and its impact on the development of financial reporting regulations: evidence from Germany138 cited
  • 2009Powerful players: How constituents captured the setting of IFRS 6, an accounting standard for the extractive industries110 cited
  • 1987Australia's ASRB. A Case Study of Political Activity and Regulatory ‘Capture’103 cited

Cited by

  • 2022Determinants of banks’ profitability: Empirical evidence from banks in Ethiopia89 cited
  • 2018What drives voluntary corporate water disclosures? T he effect of country‐level institutions77 cited
  • 2016Potential users’ perceptions of general purpose water accounting reports54 cited
  • 2013Sustainability, institutionalization and the duality of structure: Contradiction and unintended consequences in the political context of an Australian water business54 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2015A Three-Dimensional Conceptual Framework of Corporate Water Responsibility49 cited
  • 2014Mine site-level water reporting in the Macquarie and Lachlan catchments: a study of voluntary and mandatory disclosures and their value for community decision-making48 cited
  • 2017What Constitutes Contemporary Corporate Water Accounting? A Review from a Management Perspective38 cited
  • 2013Water management and accounting: Remarks and new insights from an accountability perspective35 cited
  • 2012Discipline‐Informed Approaches to Water Accounting30 cited
  • 2023Sustainability reporting – a systematic review of various dimensions, theoretical and methodological underpinnings30 cited
  • 2020Micro-processes of justification and critique in a water sustainability controversy: Examining the establishment of moral legitimacy through accounting29 cited
  • 2019Water accounting knowledge pathways21 cited
  • 2018IASB 's independence in the due process: an examination of interest groups’ influence on the development of IFRS 920 cited
  • 2020Improving water pricing decisions through material flow cost accounting model: a case study of the Politsi Water Treatment Scheme in South Africa14 cited
  • 2019The (un)suitability of fair-value accounting in emerging economies: the case of Vietnam14 cited