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Constituents’ Participation in the IASC/IASB’s due Process of International Accounting Standard Setting: A Longitudinal Analysis
16 references·0 citing·44 second hop
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References

  • 1985Positive Accounting Theory5,837 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 2007Culture rules: The foundations of the rule of law and other norms of governance860 cited
  • 2004Mapping and interpreting cultural differences around the world761 cited
  • 2006World development report 2007 : development and the next generation571 cited
  • 2010Different approaches to corporate reporting regulation: How jurisdictions differ and why425 cited
  • 1984Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis281 cited
  • 2006World Development Report 2007236 cited
  • 2010Legitimating Transnational Standard-Setting: The Case of the International Accounting Standards Board217 cited
  • 2009(No) Limits to Anglo-American accounting? Reconstructing the history of the International Accounting Standards Committee: A review article200 cited
  • 2010Formal Participation in the IASB's Due Process of Standard Setting: A Multi-issue/Multi-period Analysis184 cited
  • 2007Financial Reporting and Global Capital Markets175 cited
  • 2011Repoliticalization of accounting standard setting—The IASB, the EU and the global financial crisis157 cited
  • 2004Corporate Lobbying on Accounting Standards: Methods, Timing and Perceived Effectiveness

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156 cited
  • 2007Constituent Participation and the IASB's International Financial Reporting Interpretations Committee133 cited
  • 2012The Evolution of the IASC into the IASB, and the Challenges it Faces127 cited
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