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Standard setting in times of technological change: accounting for cryptocurrency holdings
16 references·2 citing·45 second hop
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References

  • 2006Demonstrating Rigor Using Thematic Analysis: A Hybrid Approach of Inductive and Deductive Coding and Theme Development11,797 cited
  • 1971The Theory of Economic Regulation8,084 cited
  • 1991Strategic Responses to Institutional Processes6,953 cited
  • 2008Naturalistic inquiry and the saturation concept: a research note2,748 cited
  • 2018Bitcoin is not the New Gold – A comparison of volatility, correlation, and portfolio performance832 cited
  • 2017The conceptual framework for financial reporting394 cited
  • 2003What counts as “theory” in qualitative management and accounting research? Introducing five levels of theorizing370 cited
  • 1945The Economic Organisation of a P.O.W. Camp356 cited
  • 1997Methodological themes311 cited
  • 2002“Political” Lobbying on Proposed Standards: A Challenge to the IASB307 cited
  • 2014Domain theory and method theory in management accounting research299 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
  • 2012Standardization Cycles: A Process Perspective on the Formation and Diffusion of Transnational Standards205 cited

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2009
(No) Limits to Anglo-American accounting? Reconstructing the history of the International Accounting Standards Committee: A review article
200 cited
  • 2011Reining in auditors: On the dynamics of power surrounding an “innovation” in the regulatory space193 cited
  • Cited by

    • 2023Accounting For Digital Assets43 cited
    • 2023The impact of fundamental factors and sentiments on the valuation of cryptocurrencies22 cited