Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Internal lobbying at the IASB

16 references·12 citing·44 second hop

FromToDepth

this work references cited by second hop

References

1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
1972Victims of Groupthink2,379 cited
1990Social Identifications: A Social Psychology of Intergroup Relations and Group Processes.2,339 cited
2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
1999Cognition and Corporate Governance: Understanding Boards of Directors as Strategic Decision-Making Groups1,612 cited
1978Social categorization, social identity and social comparison1,354 cited
1999Cognition and Corporate Governance: Understanding Boards of Directors as Strategic Decision-Making Groups1,305 cited
1972Economic theory of teams1,071 cited
1993Power, Social Influence, and Sense Making: Effects of Network Centrality and Proximity on Employee Perceptions1,014 cited
2006Accounting, professions and regulation: Locating the sites of professionalization740 cited
1979The Demand for and Supply of Accounting Theories: The Market for Excuses.695 cited
2015Psychology of Group Influence677 cited
1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.654 cited
1984The value of corporate accounting reports: Arguments for a political economy of accounting647 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

1999Strategists on the Board552 cited

1995Power and Influence in and Around the Boardroom430 cited

Cited by

2018Charity performance reporting, regulatory approaches and standard-setting50 cited
2019Dynamics and Limits of Regulatory Privatization: Reorganizing audit oversight in Russia45 cited
2019The use of made-up users37 cited
2020Words and Numbers: Financialization and Accounting Standard Setting in the United Kingdom33 cited
2021Framing accounting for goodwill: Intractable controversies between users and standard setters31 cited
2018Motivations behind users’ participation in the standard-setting process: Focus on financial analysts30 cited
2019Does greater user representation lead to more user focused standards? An empirical investigation of IASB’s approach to standard setting28 cited
2019Opening up the politics of standard setting through discourse theory: the case of IFRS for SMEs27 cited
2021Financial statement users’ institutional logic25 cited
2018Accounting for government grants: Standard-setting and accounting choice24 cited
2021Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts23 cited
2022The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory*21 cited