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The politics of accounting regulation: organizing transnational standard setting in financial reporting
0 references·16 citing·55 second hopsampled
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  • 2014Domestic Institutions beyond the Nation-State: Charting the New Interdependence Approach216 cited
  • 2014Transnational standard setting in accounting116 cited
  • 2014The unstable core of global finance: Contingent valuation and governance of international accounting standards90 cited
  • 2015Transnational feedback, soft law, and preferences in global financial regulation88 cited
  • 2016On the IASB’s construction of legitimacy – the case of the agenda consultation project81 cited
  • 2017The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History69 cited
  • 2018Transformation of accounting through digital standardisation63 cited
  • 2018Carriers of ideas in accounting standard-setting and financialization: The role of epistemic communities62 cited
  • 2015The Emergence of the ‘Incurred-Loss’ Model for Credit Losses in IAS 3960 cited
  • 2016The ‘Coalition of the Unlikely’ Driving the EU Regulatory Process of Non-Financial Reporting58 cited
  • 2015Transplanting Anglo-American accounting oversight boards to a diverse institutional context57 cited
  • 2015Accounting and the Plasticity of Valuation55 cited
  • 2016Interlingual translation of the International Financial Reporting Standards as institutional work55 cited

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  • 2014GAAP convergence or convergence Gap: unfolding ten years of accounting change52 cited
  • 2018Ideological hegemony and consent to IFRS: Insights from practitioners in Greece49 cited
  • 2012Framing standards, mobilizing users: Copyright versus fair use in transnational regulation47 cited