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Accounting in Europe Volume 8, 2011 - Issue 2
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Research Articles

Corporate Lobbying in Private Accounting Standard Setting: Does the IASB have to Reckon with National Differences?

Raf Orens Department of Business Studies, Lessius (K.U. Leuven), Antwerp, BelgiumCorrespondence[email protected]
,
Ann Jorissen Department of Accounting and Finance, University of Antwerp, Antwerp, Belgium
,
Nadine Lybaert Department of Accounting, Finance and Governance, Hasselt University, Diepenbeek, Belgium
&
Leo Van Der Tas Department of Accounting and Control, Rotterdam School of Management, Erasmus University, Rotterdam, the Netherlands; Department of Accountancy, Tilburg School of Economics and Management, Tilburg, the Netherlands
Pages 211-234 | Published online: 28 Nov 2011

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Christopher Nobes. (2023) On the meaning, importance and translation of ‘realised’. Accounting and Business Research 0:0, pages 1-29.
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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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Martin Gäumann & Michael Dobler. (2019) Formal Participation in the EFRAG’s Consultation Processes: The Role of European National Standard-Setters. Accounting in Europe 16:1, pages 44-81.
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Malte Klein & Rolf Uwe Fülbier. (2019) Inside the Black Box of IASB Standard Setting: Evidence from Board Meeting Audio Playbacks on the Amendment of IAS 19 (2011). Accounting in Europe 16:1, pages 1-43.
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Marius Gros & Daniel Worret. (2016) Lobbying and Audit Regulation in the EU. Accounting in Europe 13:3, pages 381-403.
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Urska Kosi & Antonia Reither. (2014) Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process. Accounting in Europe 11:1, pages 89-112.
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Robert K. Larson & Paul J. Herz. (2013) A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Comment Letter Participation. Accounting in Europe 10:1, pages 99-151.
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Begoña Giner & Miguel Arce. (2012) Lobbying on Accounting Standards: Evidence from IFRS 2 on Share-Based Payments. European Accounting Review 21:4, pages 655-691.
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Articles from other publishers (20)

Alessandra Kulik & Michael Dobler. (2023) Stakeholder participation in the ISSB’s standard-setting process: the consultations on the first exposure drafts on sustainability reporting. Sustainability Accounting, Management and Policy Journal 14:7, pages 349-380.
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Elina Elisabet Haapamäki & Juha Mäki. (2023) An analysis of comment letters on a new, stand-alone standard for audits of less complex entities’ financial statements. Journal of Accounting Literature.
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Hamilton Elkins & Gary Entwistle. (2022) A Canadian Response to the Pursuit of Global Sustainability Reporting Standards*. Accounting Perspectives 22:1, pages 7-54.
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Natalia Aversano, Giuseppe Nicolò, Giuseppe Sannino & Paolo Tartaglia Polcini. 2022. Public Sector Accounting, Financial Accountability and Viability in Times of Crisis. Public Sector Accounting, Financial Accountability and Viability in Times of Crisis 75 99 .
Hervé Kohler, Christine Pochet & Anne Le Manh. (2021) Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry. Accounting, Organizations and Society 91, pages 101227.
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Lucía Mellado & Laura Parte. 2021. Eurasian Economic Perspectives. Eurasian Economic Perspectives 3 22 .
Marie-Claire Loison, Loïc Belze & Géraldine Hottegindre. (2020) European Reform of Statutory Audit and Market Structure: The Position of Audit Firms. Management international 24:1, pages 12-29.
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Karin Shields, Iain Clacher & Qi Zhang. (2019) Negative Tone in Lobbying the International Accounting Standards Board. The International Journal of Accounting 54:03, pages 1950010.
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Natalia Aversano, Johan Christiaens, Paolo Tartaglia Polcini & Giuseppe Sannino. (2019) Accounting for heritage assets. International Journal of Public Sector Management 33:2/3, pages 307-322.
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Lucia Mellado & Laura Parte. (2017) Determinants of corporate lobbying intensity in the lease standard-setting process. Revista de Contabilidad 20:2, pages 131-142.
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Michael Dobler & Oliver Knospe. (2016) Constituents’ formal participation in the IASB’s due process: New insights into the impact of country and due process document characteristics.. Journal of Governance and Regulation 5:3, pages 50-66.
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Cláudia Daniela Ferreira da Mota Carvalho, Fábio Henrique Ferreira de Albuquerque, Joaquín Texeira Quirós & Maria do Rosário Fernandes Justino. (2015) An Analysis of Differences in Terms of Professional Interests Based on the Project to Replace IAS 39. Revista Contabilidade & Finanças 26:68, pages 181-194.
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Marek Reuter & Martin Messner. (2015) Lobbying on the integrated reporting framework. Accounting, Auditing & Accountability Journal 28:3, pages 365-402.
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Odilanei Morais dos Santos & Ariovaldo dos Santos. (2014) Lobbying na Regulação Contábil: Evidências do Setor Petrolífero. Revista Contabilidade & Finanças 25:65, pages 124-144.
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Christopher Nobes & Christian Stadler. (2013) How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data. Accounting, Organizations and Society 38:8, pages 573-595.
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Roland Königsgruber. (2012) Expertise-based lobbying and accounting regulation. Journal of Management & Governance 17:4, pages 1009-1025.
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Elina Haapamaki. (2022) An Analysis of Submissions on Proposed Regulations for Review Assurance in Finland. SSRN Electronic Journal.
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Masatsugu Sanada. (2021) Bridging Competing Logics: Re-Reading the History of Transnational Standardization in Accounting. SSRN Electronic Journal.
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Alberto Quagli, Paola Ramassa & Gabriele D'Alauro. (2014) The Userss Primacy Principle in the European Accounting Directive: An Analysis of the Standard-Setting Process. SSRN Electronic Journal.
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Urska Kosi & Antonia Reither. (2013) Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process. SSRN Electronic Journal.
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