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Lobbying behaviour and the development of international accounting standards

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References

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473 cited

1984Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis281 cited

Cited by

2010Setting UK standards on the concept of control: An analysis of lobbying behaviour75 cited
2010Issues affecting the development of an international accounting standard on financial instruments64 cited
2011Corporate Lobbying in Private Accounting Standard Setting: Does the IASB have to Reckon with National Differences?57 cited
2001Lobbying of the International Accounting Standards Committee: The Case of Construction Contracts52 cited
2013IFRS FOR SMEs: THE IASB'S DUE PROCESS52 cited
2002Corporate non-participation in the ASB standard-setting process52 cited
2008An examination of comment letters to the IASC: Special purpose entities46 cited
2018On Commitment Toward Knowledge Templates in Global Standard Setting: The Case of the FASB‐IASB Revenue Project46 cited
2011Exploring attitudes to financial reporting in the Australian not‐for‐profit sector44 cited
2020Lobbying during IASB and FASB convergence due processes: Evidence from the IFRS 16 project on leases41 cited
2002The IASC's search for legitimacy: An analysis of the IASC's standing interpretations committee41 cited
1996The development of accounting regulation in the extractive industries: An international review40 cited
2017The Accounting Profession's Engagement with Accounting Standards: Conceptualizing Accounting Complexity through Big 4 Comment Letters34 cited
2021Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry32 cited
2016Constituents’ formal participation in the IASB’s due process: New insights into the impact of country and due process document characteristics.30 cited
2013Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process28 cited