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Formal Participation in the EFRAG’s Consultation Processes: The Role of European National Standard-Setters
16 references·0 citing·37 second hop
Formal Participation in the EFRAG’s Consultation Processes: The Role of European National Standard-Setters (2018)Formal Participation in the EFRAG’s Consu…When global accounting standards meet the local context—Insights from an emerging economy (2013)When global accounting standa…Lobbying on Accounting Standards: Evidence from IFRS 2 on Share-Based Payments (2012)Lobbying on Accounting Standa…International Accounting Standardisation: Is Politics Back? (2011)International Accounting Stan…The IASB standard-setting process: Participation and perceptions of financial statement users (2010)The IASB standard-setting pro…Legitimating Transnational Standard-Setting: The Case of the International Accounting Standards Board (2010)Legitimating Transnational St…Formal Participation in the IASB's Due Process of Standard Setting: A Multi-issue/Multi-period Analysis (2010)Formal Participation in the I…Law, expertise and legitimacy in transnational economic governance: an introduction (2009)Law, expertise and legitimacy…Constituent Participation and the IASB's International Financial Reporting Interpretations Committee (2007)Constituent Participation and…Users’ participation in the accounting standard-setting process: A theory-building study (2006)Users’ participation in the a…Corporate Lobbying on Accounting Standards: Methods, Timing and Perceived Effectiveness (2004)Corporate Lobbying on Account…“Political” Lobbying on Proposed Standards: A Challenge to the IASB (2002)“Political” Lobbying on Propo…Managing Legitimacy: Strategic and Institutional Approaches (1995)Managing Legitimacy: Strategi…Lobbying against proposed accounting standards: The case of employers' pension accounting (1987)Lobbying against proposed acc…Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis (1984)Lobbying of accounting standa…Audit Firm Lobbying Before the Financial Accounting Standards Board: An Empirical Study (1984)Audit Firm Lobbying Before th…An Economic Theory of Democracy (1960)An Economic Theory of Democra…Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Between Facts and Norms (1996)The emergence of (2015)The Global Reporting Initiative’s (GRI) past, present and future: critical reflections and a research agenda on sustainability reporting (standard-setting) (2022)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Constitution of Society. Outline of the Theory of Structuration (1984)Lobbying on the integrated reporting framework (2015)Practices of standard-setting – An analysis of the IASB's and FASB's process of identifying the objective of financial reporting (2015)An Economic Theory of Democracy. (1958)The Logic of Collective Action. (1966)AN EMPIRICAL TEST OF THE RESOURCE-BASED THEORY: STRATEGIC REGULATION IN THE DUTCH AUDIT INDUSTRY (1996)External Control of Organizations: Resource Dependence Perspective (2011)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Regulatory influences on CSR practices within banks in an emerging economy: Do banks merely comply? (2019)Applying a new audit regulation: Reporting Key Audit Matters in Jordan (2020)Implementation of the international public sector accounting standards in Europe. Variations on a global theme (2021)The Discovery of Grounded Theory; Strategies for Qualitative Research (1968)The Discovery of Grounded Theory: Strategies for Qualitative Research. (1968)Interrogating accountability (2010)A Coefficient of Agreement for Nominal Scales (1960)Towards a Positive Theory of the Determination of Accounting Standards. (1978)A Theory of Competition Among Pressure Groups for Political Influence (1983)“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting (2014)The value of corporate accounting reports: Arguments for a political economy of accounting (1984)Mobilizing Interest Groups in America (1991)Lobbying of the IASB: An Empirical Investigation (2011)On the IASB’s construction of legitimacy – the case of the agenda consultation project (2016)The political economy of International Accounting Standards (2006)Full Disclosure (2007)The New Global Rulers (2011)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)WHY COMPANIES GO GREEN: A MODEL OF ECOLOGICAL RESPONSIVENESS. (2000)Modes of Network Governance: Structure, Management, and Effectiveness (2007)The Effect of Economic Events on Votes for President (1978)An Integrated Theory of Party Goals and Party Change (1994)Extreme right‐wing voting in Western Europe (2002)
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References

  • 1995Managing Legitimacy: Strategic and Institutional Approaches19,858 cited
  • 1960An Economic Theory of Democracy4,109 cited
  • 2002“Political” Lobbying on Proposed Standards: A Challenge to the IASB307 cited
  • 1984Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis281 cited
  • 2010Legitimating Transnational Standard-Setting: The Case of the International Accounting Standards Board217 cited
  • 2006Users’ participation in the accounting standard-setting process: A theory-building study205 cited
  • 2010Formal Participation in the IASB's Due Process of Standard Setting: A Multi-issue/Multi-period Analysis184 cited
  • 2013When global accounting standards meet the local context—Insights from an emerging economy168 cited
  • 2004Corporate Lobbying on Accounting Standards: Methods, Timing and Perceived Effectiveness156 cited
  • 2012Lobbying on Accounting Standards: Evidence from IFRS 2 on Share-Based Payments149 cited
  • 2009Law, expertise and legitimacy in transnational economic governance: an introduction149 cited
  • 2010The IASB standard-setting process: Participation and perceptions of financial statement users137 cited
  • 2007Constituent Participation and the IASB's International Financial Reporting Interpretations Committee133 cited
  • 1984Audit Firm Lobbying Before the Financial Accounting Standards Board: An Empirical Study

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133 cited
  • 1987Lobbying against proposed accounting standards: The case of employers' pension accounting126 cited
  • 2011International Accounting Standardisation: Is Politics Back?121 cited
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