References
- Abela, M., & Mora, A. (2012). Understanding the consequences of accounting standards in Europe: The role of EFRAG. Accounting in Europe, 9(2), 147–170. https://doi.org/10.1080/17449480.2012.720872
- ACTEO. (2020). Nos Missions. https://www.acteo.org/pages/presentation
- ACTEO, AFEP & MEDEF. (2014, October 31). Impact of International Financial reporting Standards (IFRS) in the EU: Public consultation. Annex.
- Alexander, D. (2006). Legal certainty, European-ness and realpolitik. Accounting in Europe, 3(1), 65–80. https://doi.org/10.1080/09638180600920194
- Alexander, D., & Eberhartinger, E. (2010). The European Union endorsement process for international financial reporting standards: A telos-based analysis. Accounting in Europe, 7(1), 37–62. https://doi.org/10.1080/17449480.2010.485373
- Alexander, D., & Fasiello, R. (2020). Prudence and directive 34–reality and rhetoric in accounting regulation. Accounting in Europe, 1–17. https://doi.org/10.1080/17449480.2020.1779946
- André, P., Cazavan-Jeny, A., Dick, W., Richard, C., & Walton, P. (2009). Fair value accounting and the banking crisis in 2008 – shooting the messenger. Accounting in Europe, 6(1), 3–24. https://doi.org/10.1080/17449480902896346
- Austrian Financial Reporting and Auditing Committee – AFRAC. (2014). Effects of using International Financial Reporting Standards (IFRS) in the EU: Public consultation. AFRAC’s Response. https://ec.europa.eu/finance/consultations/2014/ifrs/index_en.htm
- Banco Bilbao Vizcaya Argentaria. (2014). Effects of using International Financial Reporting Standards (IFRS) in the EU: Public consultation. Banco Bilbao Vizcaya Argentaria ’s Response. https://ec.europa.eu/finance/consultations/2014/ifrs/index_en.htm
- Barry, B., & Rees, W. (1964). The public interest. Proceedings of the Aristotelian Society, Supplementary Volumes, 38(1), 1–38. https://doi.org/10.1093/aristoteliansupp/38.1.1
- Bengtsson, E. (2011). Repoliticalization of accounting standard setting—The IASB, the EU and the global financial crisis. Critical Perspectives on Accounting, 22(6), 567–580. https://doi.org/10.1016/j.cpa.2011.04.001
- Bischof, J., & Daske, H. (2016). Interpreting the European Union’s IFRS endorsement criteria: The case of IFRS 9. Accounting in Europe, 13(2), 129–168. https://doi.org/10.1080/17449480.2016.1210181
- Bourdieu, P. (1986). The forms of capital. In J. G. Richardson (Ed.), Handbook of theory and research for the sociology of education (pp. 241–258). Greenwood Press.
- Bourdieu, P. (1991). Language and symbolic power. Polity Press.
- Bourdieu, P. (1992). Les règles de l’art. Genèse et structure du champ littéraire. Seuil.
- Box, R. C. (2007). Redescribing the public interest. The Social Science Journal, 44(4), 585–598. https://doi.org/10.1016/j.soscij.2007.10.006
- Bromwich, M. (1992). Financial reporting, information and capital markets. Pitman.
- Brown, P. (2011). International financial reporting standards: What are the benefits? Accounting and Business Research, 41(3), 269–285. https://doi.org/10.1080/00014788.2011.569054
- Burlaud, A., & Colasse, B. (2011). International accounting standardisation: Is politics back? Accounting in Europe, 8(1), 23–47. https://doi.org/10.1080/17449480.2011.574412
- Busuioc, M. (2009). Accountability, control and independence: The case of European agencies. European Law Journal, 15(5), 599–615. https://doi.org/10.1111/j.1468-0386.2009.00480.x
- Camfferman, K. (2014). Effects of using International Financial Reporting Standards (IFRS) in the EU: Public consultation. Kees Camfferman’s Response. https://ec.europa.eu/finance/consultations/2014/ifrs/index_en.htm
- Camfferman, K., & Zeff, S. A. (2015). Aiming for global accounting standards: The international accounting standards Board, 2001-2011. Oxford University Press.
- Camfferman, K., & Zeff, S. A. (2018). The challenge of setting standards for a worldwide constituency: Research implications from the IASB’s early history. European Accounting Review, 27(2), 289–312. https://doi.org/10.1080/09638180.2017.1296780
- Crédit Agricole. (2014). Effects of using International Financial Reporting Standards (IFRS) in the EU: Public consultation. Crédit Agricole’s Response. https://ec.europa.eu/finance/consultations/2014/ifrs/index_en.htm
- CFA Society UK. (2014, November 11). Re Consultation on the impact of IFRS in the EU. Annex. https://www.cfauk.org/-/media/files/pdf/pdf/5-professionalism/2-advocacy/letters/2014/11-november/impactofifrsintheeu.pdf
- Chiapello, E., & Medjad, K. (2009). An unprecedented privatisation of mandatory standard-setting: The case of European accounting policy. Critical Perspectives on Accounting, 20(4), 448–468. https://doi.org/10.1016/j.cpa.2008.09.002
- Chouliaraki, L., & Fairclough, N. (1999). Rethinking critical discourse analysis. Edinburgh University Press.
- Cochran, C. E. (1974). Political Science and “The public interest”. The Journal of Politics, 36(2), 327–355. https://doi.org/10.2307/2129473
- Commission des normes comptables [CNC Luxembourg]. (2014). Effects of using International Financial Reporting Standards (IFRS) in the EU: Public consultation. CNC Luxembourg’s Response. https://ec.europa.eu/finance/consultations/2014/ifrs/index_en.htm
- Crawford, L., Ferguson, J., Helliar, C. V., & Power, D. M. (2014). Control over accounting standards within the European Union: The political controversy surrounding the adoption of IFRS 8. Critical Perspectives on Accounting, 25(4), 304–318. https://doi.org/10.1016/j.cpa.2013.03.001
- Crockett, A. (1997). Why is financial stability a goal of public policy? Economic Review-Federal Reserve Bank of Kansas City, 82, 5–22.
- Curtin, D. (1989). Irish Employment Equality Law. Round Hall Press.
- Daimler AG. (2014). Effects of using International Financial Reporting Standards (IFRS) in the EU: Public consultation. Daimler AG’s Response. https://ec.europa.eu/finance/consultations/2014/ifrs/index_en.htm
- Danish Bankers Association. (2014). Effects of using International Financial Reporting Standards (IFRS) in the EU: Public consultation. Danish Bankers Association’s Response. https://ec.europa.eu/finance/consultations/2014/ifrs/index_en.htm
- Dellaportas, S., & Davenport, L. (2008). Reflections on the public interest in accounting. Critical Perspectives on Accounting, 19(7), 1080–1098. https://doi.org/10.1016/j.cpa.2007.06.002
- Deutsche Bank. (2014). Effects of using International Financial Reporting Standards (IFRS) in the EU: Public consultation. Deutsche Bank’s Response. https://ec.europa.eu/finance/consultations/2014/ifrs/index_en.htm
- Dewey, J. (1954). The public and its problems. Allan Swallow. (Original work published 1927).
- Douglass, B. (1980). The common good and the public interest. Political Theory, 8(1), 103–117. https://doi.org/10.1177/009059178000800108
- Drymiotes, G., & Hemmer, T. (2013). On the stewardship and valuation implications of accrual accounting systems. Journal of Accounting Research, 51(2), 281–334. https://doi.org/10.1111/joar.12000
- Eising, R. (2007). The access of business interests to EU institutions: Towards elite pluralism? Journal of European Public Policy, 14(3), 384–403. https://doi.org/10.1080/13501760701243772
- Erb, C., & Pelger, C. (2015). “Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting. Accounting, Organizations and Society, 40, 13–40. https://doi.org/10.1016/j.aos.2014.11.001
- European Association of Co-operative Banks [EACB]. (2014). Effects of using International Financial Reporting Standards (IFRS) in the EU: Public consultation. EACB’s Response. https://ec.europa.eu/finance/consultations/2014/ifrs/index_en.htm
- European Banking Federation [EBF]. (2018). Consultation Document: Fitness Check on the EU Framework for Public Reporting by Companies. EBF’s Response. https://ec.europa.eu/info/consultations/finance-2018-companies-public-reporting_it
- European Commission. (2000). EU Financial Reporting Strategy: The way Forward, Brussels, 13 juin, COM (2000) 359 Final.
- European Commission. (2006). Working arrangement between European Commission and EFRAG, Brussels.
- European Commission. (2016). Working arrangement between the European Commission and EFRAG. Ref. Ares (2016)2613193, Brussels, 6 June.
- European Commission. (2018). Consultation document: Fitness check on the EU framework for public reporting by companies. Brussels.
- European Commission. (2020). An Economy that works for people: Cohesion Policy support for small and medium-sized enterprises. https://cohesiondata.ec.europa.eu/stories/s/n4ee-2h83
- European Financial Reporting Advisory Group [EFRAG]. (2015). Moving Forward, Annual Review, Brussels. https://www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2FAnnual%2520Report%25202015.pdf
- European Financial Reporting Advisory Group [EFRAG]. (2018). EFRAG International Non-Profit Association STATUTES. https://www.efrag.org/Assets/Download?assetUrl=2Fsites2Fwebpublishing2FSiteAssets2F1812112520EFRAG2520Statutes2520approved25201812112520-2520FINAL.pdf
- European Savings and Retail Banking Group [ESBG]. (2014). Effects of using International Financial Reporting Standards (IFRS) in the EU: Public consultation. ESBG’s Response. https://ec.europa.eu/finance/consultations/2014/ifrs/index_en.htm.
- European Securities and Markets Authority [ESMA]. (2014). ESMA response to European Commission consultation on the Impact of the International Financial reporting Standards in the EU. 07 November 2014. https://www.esma.europa.eu/sites/default/files/library/2015/11/2014-esma-1344_annex_1_-_response_to_the_ec_public_consultation_on_the_ias_regulation.pdf
- Fairclough, N. (1993). Critical discourse analysis and the marketization of public discourse: The universities. Discourse & Society, 4(2), 133–168. https://doi.org/10.1177/0957926593004002002
- Fairclough, N. (1995). Critical discourse analysis. The critical study of language. Longman.
- Fairclough, N. (2003). Analysing discourse: Textual analysis for social research. Taylor & Francis.
- Farjaudon, A. L., & Morales, J. (2013). In search of consensus: The role of accounting in the definition and reproduction of dominant interests. Critical Perspectives on Accounting, 24(2), 154–171. https://doi.org/10.1016/j.cpa.2012.09.010
- Fédération bancaire française [FBF]. (2014). Effects of using International Financial Reporting Standards(IFRS) in the EU: Public consultation. FBF’s Response. https://ec.europa.eu/finance/consultations/2014/ifrs/index_en.htm
- Fitzgibbon, J. (2013). Citizens against Europe? Civil society and eurosceptic protest in Ireland, the United Kingdom and Denmark. JCMS: Journal of Common Market Studies, 51(1), 105–121. https://doi.org/10.1111/j.1468-5965.2012.02302.x
- Frémeaux, S., Puyou, F. R., & Michelson, G. (2020). Beyond accountants as technocrats: A common good perspective. Critical Perspectives on Accounting, 67-68, 1–14. https://doi.org/10.1016/j.cpa.2018.07.003
- Gaa, J. C. (1986). User primacy in financial reporting rulemaking: A social contract approach. The Accounting Review, 61(3), 435–454.
- Gebhardt, G., Mora, A., & Wagenhofer, A. (2014). Revisiting the fundamental concepts of IFRS. Abacus, 50(1), 107–116. https://doi.org/10.1111/abac.12024
- Georgiou, G. (2010). The IASB standard-setting process: Participation and perceptions of financial statement users. The British Accounting Review, 42(2), 103–118. https://doi.org/10.1016/j.bar.2010.02.003
- German Banking Industry Committee [GIBC]. (2018). Consultation document: Fitness check on the EU framework for public reporting by companies. GIBC’s Response. https://ec.europa.eu/info/consultations/finance-2018-companies-public-reporting_it
- Giner, B., & Arce, M. (2012). Lobbying on accounting standards: Evidence from IFRS 2 on share-based payments. European Accounting Review, 21(4), 655–691. https://doi.org/10.1080/09638180.2012.701796
- Haas, E. B. (1958). The Uniting of Europe: Political, social, and economic forces 1950–57. Stanford University Press.
- Haas, E. B. (1970). The study of regional integration: Reflections on the joy and anguish of pretheorizing. International Organization, 24(4), 607–646. https://doi.org/10.1017/S0020818300017495
- Hoarau, C., & Teller, R. (2007). IFRS: The accounting standards of the New global economic order? Comptabilité-Contrôle-Audit, 13(3), 3–20. https://doi.org/10.3917/cca.133.0003
- Hoogervorst, H. (2019, April 2). IASB Chair on what sustainability reporting can and cannot achieve. Speech at the Climate-related financial reporting Conference, Cambridge University, UK. https://www.ifrs.org/news-and-events/2019/04/speech-iasb-chair-on-sustainability-reporting
- Hoogervorst, H., & Prada, M. (2015). Working in the Public Interest: The IFRS Foundation and the IASB. https://www.ifrs.org/-/media/feature/about-us/who-we-are/working-in-the-public-interest.pdf
- Hossfeld, C., Muller-Lagarde, Y., Alexander, D., Pöschke, M., & Zevounou, L. (2018). European Public Interest. [Research Report] Autorité des normes comptables. https://hal.archives-ouvertes.fr/hal-01936960
- Hossfeld, C., Muller-Lagarde, Y., & Zevounou, L. (2020). The evolution of the European public good assessment in the EU endorsement process of IFRS. Accounting in Europe, 1–20. https://doi.org/10.1080/17449480.2020.1818799
- IFRS Foundation. (2013). IFRS Foundation comments on the Maystadt Report. http://archive.ifrs.org/Alerts/PressRelease/Documents/2013/IFRS-Foundation-response-to-Maystadt-Report-December-2013.pdf
- IFRS Foundation. (2014). European commission consultation on the effects of using IFRS in the EU: A response from the IFRS Foundation. http://archive.ifrs.org/Alerts/Governance/Documents/2014/Letter-EU-response-October-2014.pdf
- IFRS Foundation. (2015). Mission Statement. https://www.ifrs.org/about-us/who-we-are/
- IFRS Foundation. (2017). IFRS Standards and financial stability. https://www.ifrs.org/-/media/feature/news/2018/january/impact-on-financial-stability-and-long-term-investments/ifrs-standards-and-financial-stability.pdf?la=en
- IFRS Foundation. (2019). Proposed amendments to the IFRS Foundation Due Process Handbook. London: IFRS Foundation. https://www.ifrs.org/-/media/project/due-process-handbook-review/proposed-amendments-to-due-process-handbook-april-2019.pdf?la=en
- IFRS Foundation. (2020). IFRS Foundation Due Process Handbook. London: IFRS Foundation. https://cdn.ifrs.org/-/media/feature/about-us/legal-and-governance/constitution-docs/due-process-handbook-2020.pdf?la=en
- Institute of Chartered Accountants in England and Wales [ICAEW]. (2012). Acting in the public interest: A framework for analysis. Institute of Chartered Accountants in England and Wales. https://www.icaew.com/-/media/corporate/files
- Institute of Chartered Accountants of Scotland [ICAS]. (2014). Effects of using International Financial Reporting Standards (IFRS) in the EU: Public consultation. ICAS’s Response. https://ec.europa.eu/finance/consultations/2014/ifrs/index_en.htm
- International Accounting Standards Board. (2010). The conceptual framework for financial reporting.
- International Accounting Standards Board. (2018). The conceptual framework for financial reporting.
- International Accounting Standards Committee. (1989). Framework for the preparation and presentation of financial statements.
- International Federation of Accountants [IFAC]. (2014). Effects of using International Financial Reporting Standards (IFRS) in the EU: Public consultation. IFAC’s Response. https://ec.europa.eu/finance/consultations/2014/ifrs/index_en.htm
- Jachtenfuchs, M. (2002). Die Konstruktion Europas. Verfassungsideen und institutionelle Entwicklung, Weltpolitik im 21. Jahrhundert. Nomos.
- Jeanneau, S. (2014). Financial stability objectives and Arrangements–what's New? BIS Paper, 76, 47–78.
- Jorissen, A. (2015). The IASB: From high quality accounting information towards information to foster trust and stability in global markets. Revista Contabilidade & Finanças, 26(69), 243–247. https://doi.org/10.1590/1808-057x201590070
- Khalifa, R., & Mahama, H. (2017). Discourse analysis in accounting research. In Z. Hoque, L. D. Parker, M. A. Covaleski, & K. Haynes (Eds.), The Routledge companion to qualitative accounting research methods (pp. 250–262). Routledge.
- Kothari, S. P., Ramanna, K., & Skinner, D. J. (2011). What Should GAAP Look Like? A Survey and Economic Analysis, Working Paper No. 09-22, Harvard Business School, Boston, MA, 1-111.
- Kwok, W. C. C., & Sharp, D. (2005). Power and international accounting standard setting. Accounting, Auditing & Accountability Journal, 18(1), 74–99. https://doi.org/10.1108/09513570510584665
- Leuz, C. (2010). Different approaches to corporate reporting regulation: How jurisdictions differ and why. Accounting and Business Research, 40(3), 229–256. https://doi.org/10.1080/00014788.2010.9663398
- Lippmann, W. (1927). The phantom public. Transaction Publishers.
- Llewellyn, S., & Milne, M. J. (2007). Accounting as codified discourse. Accounting, Auditing & Accountability Journal, 20(6), 805–824. https://doi.org/10.1108/09513570710830254
- Lupu, I., & Empson, L. (2015). Illusio and overwork: Playing the game in the accounting field. Accounting, Auditing & Accountability Journal, 28(8), 1310–1340. https://doi.org/10.1108/AAAJ-02-2015-1984
- Maijoor, S. (2011, July 5). Keynote speech of Steven Maijoor, Chair of ESMA, at the IFRS Conference. https://www.esma.europa.eu/databases-library
- Maystadt, P. (2013, October). Should IFRS standards be more European? https://ec.europa.eu/info/system/files/
- Neu, D., & Graham, C. (2005). Accounting research and the public interest. Accounting, Auditing & Accountability Journal, 18(5), 585–591. https://doi.org/10.1108/09513570510620457
- O'Connell, V. (2007). Reflections on stewardship reporting. Accounting Horizons, 21(2), 215–227. https://doi.org/10.2308/acch.2007.21.2.215
- O’Regan, P. (2010). Regulation, the public interest and the establishment of an accounting supervisory body. Journal of Management & Governance, 14(4), 297–312. https://doi.org/10.1007/s10997-009-9102-0
- Perry, J., & Nölke, A. (2006). The political economy of international accounting standards. Review of International Political Economy, 13(4), 559–586. https://doi.org/10.1080/09692290600839790
- Pillinger, J. (1992). Feminising the market: Women’s Pay and Employment in the European community. Macmillan.
- Prada, M., & Hoogervorst, H. (2018). IASB and IFRS Foundation chairmen urge constituents to respond to European Commission consultation, 27 mars. https://www.ifrs.org/news-and- events/2018/03/iasb-and-ifrs-foundation-chairmen-urge-constituents-to-respond-to-ec- consultation
- Quagli, A., & Ricciardi, M. (2010). The IAS 39 October 2008 Amendment as another opportunity of earnings management: an analysis of the European banking industry. SSRN 1639925.
- Risse, T. (2005). Neofunctionalism, European identity, and the puzzles of European integration. Journal of European Public Policy, 12(2), 291–309. https://doi.org/10.1080/13501760500044033
- Santoro, M. (2015). Giochi di potere. Pierre Bourdieu e il linguaggio del “capitale”. Armando.
- Schubert, G. A. (1960). The public interest: A critique of the theory of a political concept. Free Press.
- Spanish Bankers Association. (2014). Effects of using International Financial Reporting Standards (IFRS) in the EU: Public consultation. Spanish Bankers Association’s Response. https://ec.europa.eu/finance/consultations/2014/ifrs/index_en.htm
- Société Française des Analystes Financiers [SFAF]. (2014). Effects of using International Financial Reporting Standards (IFRS) in the EU: Public consultation. SFAF’s Response. https://ec.europa.eu/finance/consultations/2014/ifrs/index_en.htm
- Sorauf, F. J. (1957). The public interest reconsidered. The Journal of Politics, 19(4), 616–639. https://doi.org/10.2307/2126954
- Stuebs, M., & Wilkinson, B. (2014). Professionalizing the Tax accounting profession: Fulfilling public-interest reporting Responsibilities. In S. Mintz (Ed.), Accounting for the public interest. Perspectives on accountability, Professionalism and role in society (pp. 27–50). Springer.
- Sturm, D. (1978). On meanings of public good: An exploration. The Journal of Religion, 58(1), 13–29. https://doi.org/10.1086/486587
- Swedish Financial Reporting Board. (2014). Effects of using International Financial Reporting Standards (IFRS) in the EU: Public consultation. Swedish Financial Reporting Board’s Response. https://ec.europa.eu/finance/consultations/2014/ifrs/index_en.htm
- Thompson, J. B. (1991). Préface à Bourdieu, P., Language and symbolic power. Polity Press.
- Usherwood, S. (2002). Opposition to the European Union in the UK: The dilemma of public opinion and party management. Government and Opposition, 37(2), 211–230. https://doi.org/10.1111/1477-7053.00095
- Van Hulle, K. (2004). From accounting directives to international accounting standards. The Economics and Politics of Accounting, 349–375. https://doi.org/10.1093/0199260621.003.0014
- Van Mourik, C. (2016, July). The IASB’s concept of the public interest in IFRS. Paper presented at the 7th Workshop on Accounting and Regulation, Siena.
- Van Mourik, C., & Walton, P. (2014). The role of conceptual frameworks in accounting standard-setting. In C. Van Mourik & P. Walton (Eds.), The Routledge companion to accounting, reporting and regulation (pp. 265–280). Routledge.
- Van Mourik, C., & Walton, P. (2018). The European IFRS endorsement process–in search of a single voice. Accounting in Europe, 15(1), 1–32. https://doi.org/10.1080/17449480.2018.1438635
- Von der Leyen, U. (2019). A Union that strives for more-My agenda for Europe. Political guidelines for the next European Commission 2019-2024. https://ec.europa.eu/commission/sites/beta-political/files/political-guidelines-next-commission_en.pdf
- Walby, S. (1999). The new regulatory state: The social powers of the European Union. British Journal of Sociology, 50(1), 118–140. https://doi.org/10.1080/000713199358842
- Walker, M. (2010). Accounting for varieties of capitalism: The case against a single set of global accounting standards. The British Accounting Review, 42(3), 137–152. https://doi.org/10.1016/j.bar.2010.04.003
- Weiler, J. H. (1997). The reformation of European constitutionalism. JCMS: Journal of Common Market Studies, 35(1), 97–131. https://doi.org/10.1111/1468-5965.00052
- Whittington, G. (2008). Fair value and the IASB/FASB conceptual framework project: An alternative view. Abacus, 44(2), 139–168. https://doi.org/10.1111/j.1467-6281.2008.00255.x
- Wonka, A., & Rittberger, B. (2010). Credibility, complexity and uncertainty: Explaining the institutional independence of 29 EU agencies. West European Politics, 33(4), 730–752. https://doi.org/10.1080/01402381003794597
- Zeff, S. A. (2012). The evolution of the IASC into the IASB, and the challenges it faces. The Accounting Review, 87(3), 807–837. https://doi.org/10.2308/accr-10246
- Zuleeg, F. (2009, February). The rationale for EU action: What are European Public Goods?. Paper presented at the BEPA Workshop on ‘The political economy of EU public finances: designing governance for change’, European Commission, Brussels.