Article2005

Strategic Experts and Improvising Regulators: Explaining the IASC's Rise to Global Influence, 1973–2001

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Management and Organizational Studies

Abstract

This article traces the ascent of the International Accounting Standards Committee (IASC) from an obscure group with little influence in the early 1970s to a pre-eminent position as global accounting standard-setter in 2001. I argue that the rise of the IASC can be explained by several factors, including the IASC's ability to build legitimacy through technical expertise, to embed itself in a network of international organizations, and to benefit from rivalries among developed and developing countries and among European and American regulators. But the most important reason for the IASC's success is that its core values aligned strongly with the interests of the most powerful regulator-the US Securities and Exchange Commission.

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References

1992Introduction: epistemic communities and international policy coordination 1997World Society and the Nation‐State 1991Rival States, Rival Firms 1992Rival states, rival firms: competition for world market shares 2001The International Politics of Harmonization: The Case of Capital Market Regulation 1986Common Agency 2003Setting International Standards: Technological Rationality or Primacy of Power?1992Ideas, interests, and institutionalization: “trade in services” and the Uruguay Round

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