Access the full text.
Sign up today, get DeepDyve free for 14 days.
Loading next page...
/lp/emerald-publishing/political-participation-in-global-accounting-standard-setting-eYejEeP4sd
References (56)
-
M. Guerreiro, L. Rodrigues, R. Craig (2012)
Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responsesAccounting Organizations and Society, 37
-
D. Cooper, K. Robson (2006)
Accounting, Professions and Regulation: Locating the Sites of ProfessionalizationAccounting Organizations and Society, 31
-
D. Solomons (1983)
The political implications of accounting and accounting standard setting : being the third Arthur Young lecture delivered within the University of Glasgow on 22nd October, 1980 -
K. Camfferman, S. Zeff (2007)
Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000 -
Dieter Ordelheide (2004)
The Politics of Accounting: A Framework -
S. Gallhofer, J. Haslam (2007)
Exploring social, political and economic dimensions of accounting in the global context: the International Accounting Standards Board and accounting disaggregationSocio-economic Review, 5
-
Elliot Posner (2010)
Sequence as explanation: The international politics of accounting standardsReview of International Political Economy, 17
-
M. Reed (1996)
Expert Power and Control in Late Modernity: An Empirical Review and Theoretical SynthesisOrganization Studies, 17
-
J. Perry, Andreas Nöelke (2005)
International Accounting Standard Setting: A Network ApproachBusiness and Politics, 7
-
W. Mattli, Tim Buthe (2003)
Setting International Standards: Technological Rationality or Primacy of Power?World Politics, 56
-
George Georgiou (2016)
The University of Birmingham ( Live System ) The IASB standard-setting process : Participation and perceptions of financial statement users -
B. Jacobsson (2000)
Standardization and expert knowledge -
T. Suzuki (2012)
The Impact of IFRS on Wider Stakeholders of Socio-Economy in Japan -
Adela Deaconu, Nistor Silvia, Filip Crina (2009)
Legitimacy to Develop Fair Value Measurement Standards: The Case of the IVSC Discussion Paper – Determination of Fair Value of Intangible Assets for IFRS Reporting PurposesBehavioral & Experimental Accounting eJournal
-
R. Watts, J. Zimmerman (2006)
Towards A Positive Theory of the Determination of Accounting Standards -
I. Tutticci, K. Dunstan, S. Holmes (1994)
Respondent Lobbying in the Australian Accounting Standard‐setting Process: ED49 – A Case StudyAccounting, Auditing & Accountability Journal, 7
-
Susanne Lütz, D. Eberle (2008)
Varieties of Change in German Capitalism: Transforming the Rules of Corporate ControlNew Political Economy, 13
-
R. Larson, Paul Herz (2013)
A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Comment Letter ParticipationAccounting in Europe, 10
-
A. Nölke (2010)
The Politics of Accounting Regulation: Responses to the Subprime Crisis -
A. Burlaud, B. Colasse (2011)
International Accounting Standardisation: Is Politics Back?Accounting in Europe, 8
-
Sarah Eaton (2005)
Crisis and the Consolidation of International Accounting Standards: Enron, The IASB, and AmericaBusiness and Politics, 7
-
J. Perry, A. Nölke (2006)
The political economy of International Accounting StandardsReview of International Political Economy, 13
-
S. Zeff (2002)
“Political” Lobbying on Proposed Standards: A Challenge to the IASBAccounting Horizons, 16
-
S. Picciotto (2017)
RegulationSocial & Legal Studies, 26
-
C. Chapman, D. Cooper, P. Miller (2010)
Linking Accounting, Organizations, and Institutions -
A. Richardson (2009)
Regulatory networks for accounting and auditing standards: A social network analysis of Canadian and international standard-settingAccounting Organizations and Society, 34
-
Sebastian Botzem, S. Quack (2009)
(No) Limits to Anglo-American accounting? Reconstructing the history of the International Accounting Standards Committee: A review articleAccounting Organizations and Society, 34
-
M. Power (2009)
Financial accounting without a state -
R. Larson (2007)
Constituent Participation and the IASB's International Financial Reporting Interpretations CommitteeAccounting in Europe, 4
-
R. Watts (1977)
Corporate Financial Statements, A Product of the Market and Political ProcessesAustralian Journal of Management, 2
-
P. Arnold (2009)
Institutional Perspectives on the Internationalization of Accounting -
G. Whittington (2005)
The adoption of International Accounting Standards in the European UnionEuropean Accounting Review, 14
-
Ian Dewing, Peter Russell (2008)
Financial Integration in the EU: The First Phase of EU Endorsement of International Accounting StandardsWiley-Blackwell: Journal of Common Market Studies
-
Walter Masocha, P. Weetman (2007)
Rhetoric in standard setting: the case of the going‐concern auditAccounting, Auditing & Accountability Journal, 20
-
The politicization of accounting: the impact of politics on accounting standards
The Journal of Accountancy, 146
-
Elias Bengtsson (2011)
Repoliticalization of accounting standard setting—The IASB, the EU and the global financial crisisCritical Perspectives on Accounting, 22
-
(2005)
The IAS 39 ‘carve-out’: how the European Union hedged its exposure to the international standard on derivatives and hedging -
Lisa Baudot (2013)
Perspectives on the Role of and Need for Accounting Regulation -
J. Baxter, W. Chua (2003)
Alternative management accounting research—whence and whitherAccounting Organizations and Society, 28
-
Brandon Gipper, B. Lombardi, Douglas Skinner (2013)
The politics of accounting standard-setting: A review of empirical researchAustralian Journal of Management, 38
-
Y. Biondi, T. Suzuki (2007)
Socio-economic impacts of international accounting standards: an introductionSocio-economic Review, 5
-
The IASB standard-setting process: participation and perceptions of financial statement users
The British Accounting Review, 42
-
M. Leonardo (2005)
Strategic Experts and Improvising Regulators: Explaining the IASC's Rise to Global Influence, 1973-2001Business and Politics, 7
-
K. Camfferman, S. Zeff (2017)
The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early HistoryEuropean Accounting Review, 27
-
S. Carmona, Marco Trombetta (2008)
On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based systemJournal of Accounting and Public Policy, 27
-
R. Jupe (2000)
Self-referential Lobbying of the Accounting Standards Board: The Case of Financial Reporting Standard No 1Critical Perspectives on Accounting, 11
-
Sebastian Botzem (2014)
Transnational standard setting in accounting: Organizing expertise-based self-regulation in times of crisesAccounting, Auditing & Accountability Journal, 27
-
W. Mattli, Tim Büthe (2005)
Global Private Governance: Lessons from a National Model of Setting Standards in AccountingLaw and contemporary problems, 68
-
Andreas Fleckner (2008)
FASB and IASB: Dependence Despite IndependenceInternational Accounting eJournal
-
S. Kothari, K. Ramanna, Douglas Skinner (2010)
Implications for GAAP from an Analysis of Positive Research in AccountingChicago Booth RPS: International Economics (Topic)
-
K. Ramanna (2012)
The International Politics of IFRS Harmonization, 3
-
C. Baker, E. Barbu (2007)
Evolution of research on international accounting harmonization: a historical and institutional perspectiveSocio-economic Review, 5
-
A. Richardson, Burkard Eberlein (2011)
Legitimating Transnational Standard-Setting: The Case of the International Accounting Standards BoardJournal of Business Ethics, 98
-
T. Fogarty, Mohamed Hussein, J. Ketz (1994)
Political Aspects of Financial Accounting Standard Setting in the USAAccounting, Auditing & Accountability Journal, 7
-
C. Armstrong, Mary Barth, Alan Jagolinzer, Edward Riedl (2009)
Market Reaction to the Adoption of IFRS in EuropeHarvard Business School: Finance Unit Working Paper Series
-
FASB and IASB: dependence despite independence
Virginia Law and Business Review, 3
- Publisher
- Emerald Publishing
- Copyright
- © Emerald Publishing Limited
- ISSN
- 1832-5912
- DOI
- 10.1108/jaoc-02-2018-0020
- Publisher site
- See Article on Publisher Site
Abstract
This study aims to examine constituents’ political participation in the establishment of an Accounting Standards Advisory Forum (ASAF).Design/methodology/approachBased on a literature review, three hypotheses regarding political participation in global accounting standard-setting are constructed: regional disparity, professional dominance and financialization. These hypotheses are tested through a content and narrative analysis of the comment letters on the establishment of the ASAF.FindingsConsistent with the regional-disparity hypothesis, neither Anglo–Saxon nor European Union countries were active advocates or positive supporters of ASAF’s establishment. However, no evidence supporting the professional and financialization hypotheses was found. Narrative analysis suggests a divergence of opinion among vested-interest groups in the International Accounting Standards Board (IASB), emerging nations and other groups, rather than the traditional conflicts between Anglo–Saxon and European countries. This suggests the possibility of a future-destabilizing factor in global standard-setting.Originality/valueBy discussing the IASB’s organizational and strategic changes and the constituents’ responses, this study describes the IASB’s organizational dynamics: how various stakeholders react to each other. Although prior studies primarily focused on comment letters regarding the contents of an accounting standard or the standard itself, this study examines such letters considering the size and composition of, and membership in, the ASAF, an organization within the IFRS Foundation (IFRSF). Therefore, the study reflects constituents’ opinions regarding their participation in the IFRSF/IASB more directly.
Journal
Journal of Accounting & Organizational Change – Emerald Publishing
Published: Oct 22, 2019
Keywords: Content analysis; Accounting Standards Advisory Forum; Comment letters; Global accounting standard-setting