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• 2021Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry32 cited
• 2018Motivations behind users’ participation in the standard-setting process: Focus on financial analysts30 cited
• 2012‘Out of the Shadows?’ Accounting for Special Purpose Entities in European Banking Systems30 cited
• 2005Regulation as Accounting Theory24 cited
• 2012Involving academics in the accounting standard setting process: an application of the Delphi methodology to the assessment of IASB proposals23 cited
• 1999Germany20 cited
• 2016International Accounting Standards16 cited
• 2014Instituciones e intereses en conflicto ante la regulación contable internacional: el caso del sector financiero español12 cited