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Research Articles

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

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Pages 211-234 | Published online: 28 Nov 2011

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (9)

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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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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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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