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The politics of accounting regulation: organizing transnational standard setting in financial reporting

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Global Financial Regulation and Crises

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Contents: 1. Introduction: The Globalization of Accounting 2. Research on Transnational Accounting Standardization 3. Historical Background: Competing Regulatory Initiatives 4. Defining the Content of International Accounting Standards 5. Organizational Characteristics of the International Accounting Standards Board 6. The Role of Individuals and Organizations in Transnational Standard Setting 7. The Politics of Transnational Accounting Regulation References Index

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2014Domestic Institutions beyond the Nation-State: Charting the New Interdependence Approach 2014Transnational standard setting in accounting 2014The unstable core of global finance: Contingent valuation and governance of international accounting standards 2015Transnational feedback, soft law, and preferences in global financial regulation 2016On the IASB’s construction of legitimacy – the case of the agenda consultation project 2017The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History 2018Transformation of accounting through digital standardisation 2018Carriers of ideas in accounting standard-setting and financialization: The role of epistemic communities

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