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ArticleInternal lobbying at the IASB

Julia Morley2016

OA

Articlebronze2016

Internal lobbying at the IASB

53 citations·0/0 files stored·Journal of Accounting and Public Policy

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Political Influence and Corporate Strategies

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References

1978Towards a Positive Theory of the Determination of Accounting Standards.1972Victims of Groupthink 1990Social Identifications: A Social Psychology of Intergroup Relations and Group Processes.2001The relevance of the value relevance literature for financial accounting standard setting: another view 1999Cognition and Corporate Governance: Understanding Boards of Directors as Strategic Decision-Making Groups 1978Social categorization, social identity and social comparison 1999Cognition and Corporate Governance: Understanding Boards of Directors as Strategic Decision-Making Groups 1972Economic theory of teams

Cited by

2018Charity performance reporting, regulatory approaches and standard-setting 2019Dynamics and Limits of Regulatory Privatization: Reorganizing audit oversight in Russia 2019The use of made-up users 2020Words and Numbers: Financialization and Accounting Standard Setting in the United Kingdom 2021Framing accounting for goodwill: Intractable controversies between users and standard setters

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Details

Year2016

Typearticle

Published2016-05-01

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations53

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.1016/j.jaccpubpol.2015.12.003

openalex_workW2344528697

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2018Motivations behind users’ participation in the standard-setting process: Focus on financial analysts

2019Does greater user representation lead to more user focused standards? An empirical investigation of IASB’s approach to standard setting

2019Opening up the politics of standard setting through discourse theory: the case of IFRS for SMEs