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Practices of standard-setting – An analysis of the IASB's and FASB's process of identifying the objective of financial reporting

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1982

Financial Reporting: An Accounting Revolution.

953 cited

Cited by

2017The Worth of Fair Value Accounting: Dissonance between Users and Standard Setters89 cited
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2017The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History69 cited
2021When the tail wags the dog? Digitalisation and corporate reporting64 cited
2018Transformation of accounting through digital standardisation63 cited
2022“A new direction? The “mainstreaming” of sustainability reporting”63 cited
2018Carriers of ideas in accounting standard-setting and financialization: The role of epistemic communities62 cited
2021Standard setting in times of technological change: accounting for cryptocurrency holdings61 cited
2019The Return of Stewardship, Reliability and Prudence – A Commentary on the IASB’s New Conceptual Framework61 cited
2016Interlingual translation of the International Financial Reporting Standards as institutional work55 cited
2019The co-performation of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 951 cited
2021Linguistic Tensions in a Professional Accounting Field: English Linguistic Capital, Hierarchy, Prestige, and Distinction Among Accountants†50 cited
2018Ideological hegemony and consent to IFRS: Insights from practitioners in Greece49 cited
2018On Commitment Toward Knowledge Templates in Global Standard Setting: The Case of the FASB‐IASB Revenue Project46 cited
2021The Usefulness of Financial Accounting Information: Evidence from the Field44 cited
2021Regulatory mandates and responses to uncomfortable knowledge: The case of country-by-country reporting in the extractive sector38 cited