References
- AICPA . 1972 . Establishing Financial Accounting Standards , New York : AICPA . (‘Wheat Report’)
- AICPA . 1973 . Objectives of Financial Statements , New York : AICPA . (‘Trueblood Report’)
- Benson , H. 1989 . Accounting for Life , London : Kogan Page .
- Bocqueraz , C. and Walton , P. 2006 . Creating a supranational institution: the role of the individual and the mood of the times . Accounting History , 11 ( 3 ) : 271 – 288 .
- Burlaud , A. and Colasse , B. 2011a . International Accounting Standardisation: is politics back? . Accounting in Europe , 8 : 23 – 47 .
- Burlaud , A. and Colasse , B. 2011b . Réponses aux commentaires sur ‘Normalisation comptable internationale: le retour du politique’ . Comptabilité, Contrôle, Audit , 17 ( 3 ) : 115 – 128 .
- Cairns , D. , Creighton , B. and Daniels , A. 2002 . Applying International Accounting Standards , London : Tolley/LexisNexis .
- Camfferman , K. and Zeff , S. 2007 . Financial Reporting and Global Capital Markets – A History of the International Accounting Standards Committee, 1973–2000 , Oxford : Oxford University Press .
- Carsberg , B. 1984 . “ The quest for a conceptual framework for financial reporting ” . In External Financial Reporting , Edited by: Carsberg , B. and Dev , S. London : Prentice Hall International/London School of Economics .
- Colasse, B. and Pochet, C. (2009) The Genesis of the 2007, Conseil national de la Comptabilité: A case of institutional isomorphism? Accounting in Europe, 6(1–2), pp. 25–56.
- Danjou , P. and Walton , P. 2011 . La légitimité du normalisateur comptable international IASB: Commentaires sur ‘Normalisation comptable internationale: le retour du politique?’ . Comptabilité, Contrôle, Audit , : 101 – 114 .
- European Commission . 1999 . Financial Services – Implementing the Framework for Financial Markets: Action Plan Commission Communication of 11 May 1999 COM(1999)232
- IASC . 1999 . Recommendations on Shaping IASC for the Future: A Report of the IASC's Strategy Working Party , London : IASC .
- Jensen , M. C. and Meckling , W. H. 1976 . Theory of the firm: managerial behaviour, agency costs and ownership structure . Journal of Financial Economics , 3 ( 4 ) : 305 – 360 .
- Laufer , R. and Burlaud , A. 1997 . “ Légitimité ” . In Encyclopédie de gestion , Edited by: Simon , Y. and Joffre , P. 1754 – 1772 . Paris : Économica .
- Nobes , C. 1984 . International Classification of Financial Reporting , Beckenham : Croom Helm .
- Nobes , C. and Parker , R. 1991 . Comparative International Accounting , 3 , Hemel Hempstead : Prentice Hall International .
- Roberts , C. , Weetman , P. and Gordon , P. 1998 . International Financial Accounting a Comparative Approach , London : Financial Times/Pitman .
- SEC . 2010 . Commission Statement in Support of Convergence and Global Accounting Standards 34-61578 (Washington, DC: SEC)
- Suchman , M. C. 1995 . Managing legitimacy: strategic and institutional approaches . Academy of Management Journal , 20 ( 3 ) : 571 – 610 .
- Wallace , O. 1990 . Survival strategies of a global organization: the case of the IASC . Accounting Horizons , 4 ( 2 ) : 1 – 22 .
- Walton , P. 2007 . “ The meaning of fair value ” . In The Routledge Guide to Fair Value and Financial Reporting , Edited by: Walton , P. 3 – 8 . Abingdon : Routledge .
- Walton , P. 2009a . Les délibérations de l'IASB en 2002 et 2003: une analyse statistique . Comptabilité, Contrôle, Audit , 15 ( 1 ) : 25 – 34 .
- Walton , P. 2009b . European adoption of IFRS: a poisoned chalice? . EAA Newsletter , 27 2009-03
- Zeff , S. 2007 . Some obstacles to global financial reporting comparability and convergence at a high level of quality . British Accounting Review , 39 ( 4 ) : 290 – 302 .
- Zeff, S. (2010) A comment on ‘delegation’, Accounting in Europe, 7(1–2), pp. 123–125.