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Accounting and Business Research Volume 41, 2011 - Issue 3: INTERNATIONAL ACCOUNTING POLICY FORUM
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IFRS monopoly: the Pied Piper of financial reporting

Shyam Sunder James L. Frank Professor of Accounting, Economics, and Finance, Yale School of Management, Box 208200, New Haven, CT, 06520-8200, USACorrespondence[email protected]
Pages 291-306 | Published online: 04 Jul 2011

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Robert K. Larson, Mark Myring & Raf Orens. (2022) US comment Letter Writing to the IASB and Evolving SEC Views on the Use of IFRS. Accounting in Europe 19:2, pages 255-286.
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Masatsugu Sanada. (2020) Legitimacy of Private Accounting Standard Setters: Literature Review and Suggestions for Future Research. Accounting in Europe 17:3, pages 264-302.
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Mark Clatworthy, Juan Manuel García Lara & Edward Lee. (2020) 50 years of Accounting and Business Research. Accounting and Business Research 50:1, pages 1-5.
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Tiago Cardao-Pito & João Silva Ferreira. (2018) ‘Fair Value’ accounting as the normative Fisherian phase of accounting. Accounting History Review 28:3, pages 149-179.
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Zongyan Li & Yu Qin. (2018) Context cultures, translation strategies and learning efficiency of accounting standards: experimental evidence based on ASBE and IFRS texts. China Journal of Accounting Studies 6:2, pages 206-229.
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Gero Holthoff, Florian Hoos & Barbara E. Weissenberger. (2015) Are We Lost in Translation? The Impact of Using Translated IFRS on Decision-Making. Accounting in Europe 12:1, pages 107-125.
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Devrimi Kaya & Maximilian Koch. (2015) Countries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – early empirical evidence. Accounting and Business Research 45:1, pages 93-120.
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Peter F. Pope & Stuart J. McLeay. (2011) The European IFRS experiment: objectives, research challenges and some early evidence. Accounting and Business Research 41:3, pages 233-266.
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Jude Edeigba, Ernest Gyapong & Vincent Konadu Tawiah. (2023) Analyses of unintended consequences of IAS 12 on deferred income taxes. China Accounting and Finance Review 25:4, pages 465-487.
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Joseph Akadeagre Agana, Solomon George Zori & Anna Alon. (2023) IFRS Adoption Approaches and Accounting Quality. The International Journal of Accounting 58:03.
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Tiago Cardao-Pito. (2023) Prevalence of Fisher's theory in mainstream accounting and economic research. Accounting History 28:2, pages 312-337.
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Joseph Akadeagre Agana, Stephen Zamore & Daniel Domeher. (2023) IFRS adoption: a systematic review of the underlying theories. Journal of Financial Reporting and Accounting.
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Jenni Laaksonen. (2022) Translation, hegemony and accounting: A critical research framework with an illustration from the IFRS context. Critical Perspectives on Accounting 89, pages 102352.
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Sami F. Sadaka. (2022) Challenges of IFRS implementation in emerging economies: The case of Lebanon. Accounting History 27:4, pages 497-523.
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Gregory B. Waymire & Sudipta Basu. (2022) The Social Value of FASB. Accounting, Economics, and Law: A Convivium 12:2, pages 153-180.
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Eduard Braun. (2022) Accounting for Market Equilibrium – Comparing the Revenue-Expense to the Balance-Sheet Approach. Accounting, Economics, and Law: A Convivium 12:1, pages 1-23.
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S. Veena Iyer & Lata Chakravarthy. (2022) Examination of the convergence route to IFRS reporting and disclosure. Corporate Governance and Sustainability Review 6:1, pages 32-45.
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Ibrahim Khalifa Elmghaamez, Rexford Attah‐Boakye, Kweku Adams & Jacob Agyemang. (2021) The diffusion of innovation theory and the effects of IFRS adoption by multinational corporations on capital market performance: a cross‐countryanalysis. Thunderbird International Business Review 64:1, pages 81-108.
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Claus Luttermann & Karin Luttermann. (2021) Towards peace in Europe: on legal linguistics, prosperity and European identity – the European Reference Language System for the European Union. International Journal of Legal Discourse 6:1, pages 7-41.
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Valentina Lagasio & Marina Brogi. (2020) Market reaction to banks’ interim press releases: an event study analysis. Journal of Management and Governance 25:1, pages 95-119.
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Michael I. C. NwoguguMichael I. C. Nwogugu. 2021. Geopolitical Risk, Sustainability and “Cross-Border Spillovers” in Emerging Markets, Volume II. Geopolitical Risk, Sustainability and “Cross-Border Spillovers” in Emerging Markets, Volume II 249 299 .
Brian A Rutherford. (2020) Are Accounting Standards Memes? The Survival of Accounting Evolution in an Age of Regulation. Philosophy of Management 19:4, pages 499-523.
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Vincent Tawiah. (2019) The state of IFRS in Africa. Journal of Financial Reporting and Accounting 17:4, pages 635-649.
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Rebecca Warren, David Bernard Carter & Christopher J. Napier. (2019) Opening up the politics of standard setting through discourse theory: the case of IFRS for SMEs. Accounting, Auditing & Accountability Journal 33:1, pages 124-151.
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Beyza Gürel & F. N. Can Şımga Muğan. (2019) UFRS ve Çeviri Kayıplarının Yansımaları: Turkcell Vaka Analizi. Muhasebe ve Finansman Dergisi, pages 223-234.
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Sudipta Basu & Gregory B. Waymire. (2019) Historical Cost and Conservatism Are Joint Adaptations That Help Identify Opportunity Cost. Accounting, Economics, and Law: A Convivium 9:1.
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Pran Krishansing Boolaky, Kamil Omoteso, Masud Usman Ibrahim & Ismail Adelopo. (2018) The development of accounting practices and the adoption of IFRS in selected MENA countries. Journal of Accounting in Emerging Economies 8:3, pages 327-351.
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Yuri Biondi. (2017) Which Accounting Regulation for Europe’s Economy and Society. Accounting, Economics, and Law: A Convivium 7:2, pages 1-5.
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Minga Negash, Andrew Holt & John Hathorn. (2017) The changing IFRS debate in the USA: a rejoinder. Journal of Accounting & Organizational Change 13:1, pages 65-84.
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Jaana Kettunen. (2017) Interlingual translation of the International Financial Reporting Standards as institutional work. Accounting, Organizations and Society 56, pages 38-54.
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Jean J. du Plessis, Bernhard Großfeld, Claus Luttermann, Ingo Saenger, Otto Sandrock & Matthias CasperClaus Luttermann. 2017. German Corporate Governance in International and European Context. German Corporate Governance in International and European Context 329 400 .
Emmanuel T. De George, Xi Li & Lakshmanan Shivakumar. (2016) A review of the IFRS adoption literature. Review of Accounting Studies 21:3, pages 898-1004.
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Shyam Sunder. (2016) Better financial reporting: Meanings and means. Journal of Accounting and Public Policy 35:3, pages 211-223.
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David Procházka. (2015) Is a Full International Accounting Convergence Desirable?. Český finanční a účetní časopis 2015:3, pages 7-23.
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S. Susela Devi & R. Helen Samujh. (2015) The Political Economy of Convergence: The Case of IFRS for SMEs. Australian Accounting Review 25:2, pages 124-138.
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Audrey Wen-Hsin Hsu & Hamid Pourjalali. (2015) The Impact of IAS No. 27 on the Market's Ability to Anticipate Future Earnings. Contemporary Accounting Research 32:2, pages 789-813.
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Peipei Pan, Chris Patel & Rajni Mala. (2015) Questioning the uncritical application of translation and back-translation methodology in accounting: Evidence from China. Corporate Ownership and Control 12:4, pages 480-492.
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Ran Ron Barniv & Mark Myring. (2015) How would the differences between IFRS and U.S. GAAP affect U.S. analyst performance?. Journal of Accounting and Public Policy 34:1, pages 28-51.
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Costel Istrate. (2015) On the Translation in Romanian of IAS/IFRS. Procedia Economics and Finance 20, pages 308-315.
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Karim Jamal & Shyam Sunder. (2014) Monopoly versus Competition in Setting Accounting Standards. Abacus 50:4, pages 369-385.
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Devrimi Kaya & Julian A. Pillhofer. (2013) Potential Adoption of IFRS by the United States: A Critical View. Accounting Horizons 27:2, pages 271-299.
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Anna Alon. (2012) Complexity and Dual Institutionality: The Case of IFRS Adoption in R ussia . Corporate Governance: An International Review 21:1, pages 42-57.
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Andreas Haake. (2016) Die Grundregeln von Herbert Hax zur Performance-Messung und die Bilanzierung von Kreditrisiken. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 64:1, pages 71-110.
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Shin'ya Okuda. (2011) <b>Who Benefits from the Adoption of IFRS?</b>. The Japanese Accounting Review 1:2011, pages 61-69.
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Shyam Sunder. (2011) <b>Paradox of Writing Clear Rules: Interplay of Financial Reporting </b><b>Standards and Engineering </b>. The Japanese Accounting Review 1:2011, pages 119-130.
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Gregory B. Waymire & Sudipta Basu. (2021) The Social Value of FASB. SSRN Electronic Journal.
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Shyam Sunder. (2016) Better Financial Reporting: Meanings and Means. SSRN Electronic Journal.
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Michael C. I. Nwogugu. (2015) The Un-Constitutionality of FASB, GASB, IASB, ISDA, ICMA, PCAOB and Government Bail-Out Programs for Financial Institutions. SSRN Electronic Journal.
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Shyam Sunder. (2016) Rethinking Financial Reporting: Standards, Norms and Institutions. SSRN Electronic Journal.
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Masatsugu Sanada. (2015) Discursive Legitimation of Global Accounting Standards: Principles-Based as Discourse. SSRN Electronic Journal.
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Emmanuel T. De George, Xi Li & Lakshmanan Shivakumar. (2015) A Review of the IFRS-Adoption Literature. SSRN Electronic Journal.
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Karim Jamal & Shyam Sunder. (2007) Monopoly versus Competition in Setting Accounting Standards. SSRN Electronic Journal.
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Shyam Sunder. (2013) Custom Fit or Off-the-Shelf Standards: Dilemma of Financial Reporting in Interactive World Economy. SSRN Electronic Journal.
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K. R. Pertsemlidis. (2012) The Accounting Properties of Economic Events (Part I: Theory). SSRN Electronic Journal.
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Devrimi Kaya & Julian A. Pillhofer. (2011) Potential Adoption of IFRS by the United States: A Critical View. SSRN Electronic Journal.
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K. R. Pertsemlidis. (2012) The Compositionality of Accounting Information Back to Basics. SSRN Electronic Journal.
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