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Accounting and Business Research Volume 44, 2014 - Issue 6
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Original Articles

Epistemic commitment and cognitive disunity toward fair-value accounting

Sylvain DurocherTelfer School of Management, University of Ottawa, 55 Laurier East, Ottawa (Ontario), CanadaK1N 6N5
&
Yves GendronFaculté des sciences de l'administration, Université Laval, Pavillon Palasis-Prince, 2325, rue de la Terrasse, Local 6224, Québec City (Québec), CanadaG1V 0A6Correspondence[email protected]
Pages 630-655 | Published online: 19 Aug 2014

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Warren Maroun & Wayne van Zijl. (2022) Fair value accounting: epistemic commitment and resistance. Accounting Forum 46:3, pages 215-240.
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Andrei Filip, Ahmad Hammami, Zhongwei Huang, Anne Jeny, Michel Magnan & Rucsandra Moldovan. (2021) Convergence in Motion: A Review of Fair Value Levels’ Relevance. Accounting in Europe 18:3, pages 275-294.
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Omiros Georgiou, Elisavet Mantzari & Julia Mundy. (2021) Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts. Accounting and Business Research 51:4, pages 307-346.
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Cynthia Courtois & Yves Gendron. (2020) The Show Must go on! Legitimization Processes Surrounding Certified Fraud Examiners’ Claim to Expertise. European Accounting Review 29:3, pages 437-465.
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Christopher Nobes. (2015) IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value? Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU?. Accounting in Europe 12:2, pages 153-170.
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