References
- Alexander , D. and Eberhartinger , E. 2010 . The European Union endorsement process for International Financial Reporting Standards: a Telos-based analysis . Accounting in Europe , 7 ( 1 ) : 37 – 62 .
- Alvarez , I. , Calvo , J. A. and Mora , A. Forthcoming . Involving academics to accounting standard setting process: an application of Delphi methodology to asses the IASB proposals . Journal of Governance and Management ,
- Barth, M. (2006) Research, standard setting and global financial reporting, Foundations and Trends in Accounting, 1(2), pp. 71–165.
- Barth , M. 2008 . Global financial reporting: implications for US academics . The Accounting Review , 83 ( 5 ) : 1159 – 1179 .
- Barth, M. (2011) Financial accounting, research, standard setting and practice: the quest for a missing link? Symposium at EAA Congress, Rome-Siena.
- Beresford, D. R. (1994) A request for more research to support financial accounting standard-setting, Behavioral Research in Accounting, 6 (supplement), pp. 190–203.
- Beresford , D. R. and Johnson , L. T. 1995 . Interactions between the ASB and the academic community . Accounting Horizons , 9 ( 2 ) : 27 – 43 .
- Brown, P. (2010) What are the benefits of the IFRS adoption?, Information for Better Markets Conference: Adopting IFRS: The Global Experience, ICAEW, London, December.
- Brüggemann, U., Hit, J. M. and Shellhorn, T. (2010) Intended and Unintended Consequences of Mandatory IFRS Adoption: Review of Extant Evidence and Suggestions for Future Research, INTACCT Working Paper, Lancaster.
- Buijink , W. 2006 . Evidence-based financial reporting regulation . Abacus , 42 ( 3/4 ) : 296 – 301 .
- Burland , A. and Colasse , B. 2011 . International accounting standardization: is politics back? . Accounting in Europe , 8 ( 1 ) : 23 – 47 .
- Dal Bo . 2006 . Regulatory capture: a review . Oxford Review of Economics Policy , 22 ( 2 ) : 203 – 225 .
- EAA FRSC (2011) Considering the effects of accounting standards. Comment letter. Available at: www.efrag.org (accessed 31 May 2012).
- Durocher, S. and Gendron, Y. (2011) IFRS: On the docility of sophisticated users in preserving the ideal of comparability, European Accounting Review, 20(2), pp. 233–262.
- EFRAG (2011) Considering the effects of accounting standards. Discussion paper. Available at: http://www.efrag.org/ (accessed 31 January 2011).
- Fülbier , R. U. , Hitz , J. M. and Shellhorn , T. 2009 . Relevance of academic research and researchers’ role in the IASB's financial reporting standard setting . Abacus , 45 ( 4 ) : 455 – 492 .
- Gassen, J. (2008) Are Stewardship and Valuation Usefulness Compatible or Alternative Objective of Financial Accounting?, Working Paper, Humboldt University of Berlin, Berlin.
- Gebhardt, G. (2008) Interview with Günther Gebhardt, Chairman of the Financial Reporting Standards Committee of the EAA, EAA Newsletter, No. 1.
- Granof, M. H. and Zeff, S. (2008) Research on Accounting Should Learn from the Past, The Chronicle of Higher Education, 21 March.
- Hall, R. P., Ashford, N. A. and Söderbaum, P. (2008) Trade-off analysis (with a revised Rawlsian decision-making philosophy) as an alternative to cost-benefit analysis (CBA) in socio-technical decisions. Available at: http://cost356.inrets.fr/pub/conferences/proceedings_Oslo_seminar_08.pdf (accessed 28 August 2012).
- Holthausen, R. W. and Watts, R. L. (2001) The relevance of the value-relevance literature for financial accounting standard setting, Journal of Accounting and Economics, 31(1–3), pp. 3–75.
- IASB (2011) Agenda Consultation 2011. Available at: http://www.ifrs.org (accessed 28 August 2012).
- IASB (2012) IASB Update, April 2012. Available at: http://www.ifrs.org (accessed 28 August 2012).
- IASCF . 2011 . Due Process Handbook in International Financial Reporting Standards 2011 , London : IASCF .
- IFRS Foundation (2012) IFRSs as the global standards: setting a strategy for the foundation's second decade. Available at: http://www.ifrs.org (accessed 28 August 2012).
- Inanga , E. L. and Schneider , W. B. 2005 . The failure of accounting research to improve accounting practice: a problem of theory and lack of communication . Critical Perspectives in Accounting , 16 ( 3 ) : 227 – 248 .
- Jorissen , A. , Lybaert , N. , Orens , R. and Van der Tas , L. 2010 . Formal participation in the IASB's due process of standard setting: a multi-issue/multi-period analysis . European Accounting Review , ifirst article, pp. 1–37. DOI: 10.1080/09638180.2010.522775
- Kalt , J. P. and Mark , A. Z. 1984 . Capture and ideology in the economic theory of politics . The American Economic Review , 74 ( 3 ) : 279 – 300 .
- Katsikas , D. 2011 . Global regulation and institutional change in European governance . West European Politics , 34 ( 4 ) : 819 – 837 .
- Kothari, S. P., Ramanna, K. and Skinner, D. J. (2011) What Should GAAP Look Like? A Survey and Economic Analysis, Working Paper, Harvard Business School, Boston, MA.
- Kvaal, E. and Nobes, C. (2012) IFRS policy changes and the continuation of national patterns, European Accounting Review, 21(2), pp. 343–371.
- Larson , R. 2007 . Constituent participation and the IASB's International Financial Reporting Interpretations Committee . Accounting in Europe , 4 ( 2 ) : 207 – 254 .
- Leisenring , J. J. and Johnson , L. T. 1994 . Accounting research: on the relevance of research to practice . Accounting Horizons , 8 ( 4 ) : 74 – 79 .
- Leuz , C. 2010 . Different approaches to corporate reporting regulation: how jurisdictions differ and why . Accounting and Business Research , 40 ( 3 ) : 229 – 256 .
- Leuz, C. (2011) Financial accounting, research, standard setting and practice: the quest for a missing link?, Symposium at EAA Congress, Rome-Siena.
- Lev, B. (1988) Towards a theory of equitable and efficient accounting policy, Accounting Review, 63(1), pp. 1–22.
- Mattessich , R. 1995 . Critique of Accounting , Westport, CT : Quorum Books .
- Pelzman , S. 1976 . Towards a more general theory of regulation . Journal of Law and Economics , 19 ( 2 ) : 211 – 240 .
- Pope, P. and McLeay, S. (2011) The European IFRS Experiment: Objectives, Research Challenges and Some Early Evidence, INTACCT Working Paper, University of Lancaster, Lancaster.
- Power , M. 2004 . “ Academics in the accounting policy process: England and Germany compared ” . In The Economics and Politics of Accounting, pp. 376–392 (Oxford: , Edited by: Leuz , C. , Pfaff , D. and Hopwood , A. Oxford University Press .
- Roudometof , V. 2005 . Transnationalism, cosmopolitanism and glocalization . Current Sociology , 53 ( 1 ) : 113 – 135 .
- Rutherford , B. A. 2011 . Accounting research and accounting policy: What kind of gap? . Accounting in Europe , 8 ( 2 ) : 141 – 154 .
- Schipper , K. 1994 . Academic accounting research and the standard setting process . Accounting Horizons , 8 ( 4 ) : 61 – 73 .
- Schipper , K. 2010 . How can we measure the costs and benefits of changes in financial reporting standards? . Accounting and Business Research , 40 ( 3 ) : 309 – 327 .
- Singleton-Green , B. 2010 . The comunication gap: why doesn't accounting research make a greater contribution to debates on accounting policy? . Accounting in Europe , 7 ( 2 ) : 129 – 145 .
- Sunder, S. (2010) What are the downsides of IFRS adoption?, Information for Better Markets Conference: Adopting IFRS: The Global Experience, ICAEW, London, December.
- Swieringa , R. J. 1998 . Accounting research and policy making . Accounting and Finance , 38 ( 1 ) : 29 – 49 .
- Walton , P. 2010 . European Accounting Research – a comment . Accounting in Europe , 5 ( 1 ) : 1 – 13 .
- Watts, R. L. and Zimmerman, J. L. (1979) The demand and supply of accounting theories: The market for excuses, The Accounting Review, 54(2), pp. 273–305.
- Wysocki, P. (2010) IFRS and national institutions, Information for Better Markets Conference: Adopting IFRS: The Global Experience, ICAEW, London, December.
- Zeff , S. 1978 . The rise of ‘economic consequences’ . Journal of Accountancy , 146 ( 6 ) : 56 – 63 .
- Zeff , S. 1989 . Does accounting belong in the university curriculum . Issues in Accounting Education , 4 ( 1 ) : 203 – 210 .