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Issues in European Accounting

The Legitimacy of the IASB

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Pages 1-15 | Published online: 04 Apr 2012

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Read on this site (12)

Christopher Nobes. (2023) On the meaning, importance and translation of ‘realised’. Accounting and Business Research 0:0, pages 1-29.
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Selina Orthaus & Daniel Rugilo. (2023) Revisiting Constituents’ Reflections on the Incorporation of Day-one Losses into IFRS 9. Accounting in Europe 20:1, pages 93-119.
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Imam Arafat, Theresa Dunne & Ahmed Hassan Ahmed. (2020) Splitting Accountability Hairs: Anomalies in the Adaptation of IFRS for SMEs in the UK and Ireland. Accounting in Europe 17:2, pages 183-203.
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Sylvain Durocher, Anne Fortin, Alessandra Allini & Claudia Zagaria. (2019) Users’ legitimacy perceptions about standard-setting processes. Accounting and Business Research 49:2, pages 206-243.
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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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Christoph Pelger & Nicole Spieß. (2017) On the IASB’s construction of legitimacy – the case of the agenda consultation project. Accounting and Business Research 47:1, pages 64-90.
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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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Louise Crawford, Christine Helliar & David Power. (2016) The temporal nature of legitimation: the case of IFRS8. Accounting in Europe 13:1, pages 43-64.
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David Cairns. (2015) Financial Reporting in Europe: Future Challenges. Accounting in Europe 12:2, pages 187-196.
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Christopher Nobes. (2013) The continued survival of international differences under IFRS. Accounting and Business Research 43:2, pages 83-111.
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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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Katica Tomic. 2022. The Governance of Insurance Undertakings. The Governance of Insurance Undertakings 245 262 .
Alexandra-Gabriela Marina. (2021) Perspectives of Different Stakeholder Groups About the Alignment of IFRS for SMEs with IFRS Standard. Studies in Business and Economics 16:3, pages 109-122.
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Esther Pittroff. (2020) The legitimacy of global accounting rules: a note on the challenges from path-dependence theory. Journal of Management and Governance 25:2, pages 379-396.
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Alessandro Ghio & Roberto VeronaAlessandro Ghio & Roberto Verona. 2020. The Evolution of Corporate Disclosure. The Evolution of Corporate Disclosure 169 183 .
Masaki Kusano & Masatsugu Sanada. (2019) Crisis and organizational change: IASB’s response to the financial crisis. Journal of Accounting & Organizational Change 15:2, pages 278-301.
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Barbara Masiello, Nicola Moscariello & Pietro Fera. (2018) Political Marketing Strategies to Foster the Sustainability of Private Transnational Organisations: The Case of the IASB. Sustainability 10:8, pages 2652.
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Duc Phan, Mahesh Joshi & Bruno Mascitelli. (2018) What influences the willingness of Vietnamese accountants to adopt International Financial Reporting Standards (IFRS) by 2025?. Asian Review of Accounting 26:2, pages 225-247.
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Zdenek Kudrna & Patrick Müller. (2017) Harmonizing Internationally to Harmonize Internally: Accounting for a Global Exit from the EU's Decision Trap. JCMS: Journal of Common Market Studies 55:4, pages 815-831.
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Bryan Howieson. (2017) The Phoenix Rises: The Australian Accounting Standards Board and IFRS Adoption. Journal of International Accounting Research 16:2, pages 127-154.
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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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Matthew Bamber & Kevin McMeeking. (2016) An examination of international accounting standard-setting due process and the implications for legitimacy. The British Accounting Review 48:1, pages 59-73.
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Duc Hong Thi Phan, Mahesh Joshi & Bruno Mascitelli. 2016. Economics and Political Implications of International Financial Reporting Standards. Economics and Political Implications of International Financial Reporting Standards 266 281 .
Hervé Stolowy. 2016. IFRS in a Global World. IFRS in a Global World 247 261 .
Raffaele Fiume, Tiziano Onesti & Valerio Pieri. (2014) Dialogue with standard setters. FINANCIAL REPORTING:3, pages 169-189.
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Ronita Ram & Susan Newberry. (2013) IFRS FOR SMEs : THE IASB'S DUE PROCESS . Australian Accounting Review 23:1, pages 3-17.
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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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Masatsugu Sanada. (2014) Institutional Logics in Global Accounting Standard Setting. SSRN Electronic Journal.
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Masatsugu Sanada & Masaki Kusano. (2014) The Legitimacy of Global Accounting Standards in the Wake of the Financial Crisis. SSRN Electronic Journal.
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Valerio Pieri. (2013) The Recent Global Evolution of SME Accounting. An Analysis of the Role of EFRAG in the Perspective of the European Union. SSRN Electronic Journal.
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