Citations (13)
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David Alexander & Roberta Fasiello. (2021) Prudence and Directive 34 – Reality and Rhetoric in Accounting Regulation. Accounting in Europe 18:1, pages 26-42.
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Costanza Di Fabio. (2020) The use of Public Interest Arguments in the European Accounting Field. Accounting in Europe 17:3, pages 334-366.
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Kees Camfferman & Stephen A. Zeff. (2018) The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History. European Accounting Review 27:2, pages 289-312.
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Carien Van Mourik & Peter Walton. (2018) The European IFRS Endorsement Process – in Search of a Single Voice. Accounting in Europe 15:1, pages 1-32.
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Jannis Bischof & Holger Daske. (2016) Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9. Accounting in Europe 13:2, pages 129-168.
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Mario Abela & Araceli Mora. (2012) Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG. Accounting in Europe 9:2, pages 147-170.
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Articles from other publishers (7)
Begoña Giner & Mercedes Luque-Vílchez. (2022) A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective. Sustainability Accounting, Management and Policy Journal 13:6, pages 1284-1309.
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Begoña Giner & Araceli Mora. (2020) Political interference in private entities' financial reporting and the public interest: evidence from the Spanish financial crisis. Accounting, Auditing & Accountability Journal 34:7, pages 1581-1607.
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Christa Wingard, Jan Bosman & Bright Amisi. (2016) The legitimacy of IFRS. Meditari Accountancy Research 24:1, pages 134-156.
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David Alexander. (2015) Directive 2013/34/EU, Article 6 An Analysis and some Implications. A Research Note. FINANCIAL REPORTING:1, pages 5-22.
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L. Crawford, J. Ferguson, C.V. Helliar & D.M. Power. (2014) Control over accounting standards within the European Union: The political controversy surrounding the adoption of IFRS 8. Critical Perspectives on Accounting 25:4-5, pages 304-318.
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Begooa Giner & Araceli Mora. (2018) Political Interference in Financial Reporting in the Financial Industry: Evidence from Spain. SSRN Electronic Journal.
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Devrimi Kaya, Robert J. Kirsch & Klaus Henselmann. (2015) The Role of Non-Governmental Organizations (NGOs) as Intermediaries of the European Union Decision to Adopt International Accounting Standards: 1973-2002. SSRN Electronic Journal.
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