Search Results - subject:"Standard‐setting"

The legitimacy of IFRS : An assessment of the influences on the due process of standard-setting

Wingard, Christa; Bosman, Jan; Amisi, Bright - In: Meditari Accountancy Research 24 (2016) 1, pp. 134-156

Purpose The purpose of this paper is to assess the influences on the due process of standard-setting with reference to … standard-setting activities. The study also uses descriptive statistics to analyse constituent participation during the … standard-setters. The legitimacy of IFRS is questionable if the standard-setting due process is perceived as invalid …

Persistent link: https://www.econbiz.de/10014936957

Using international standards as a complement to overcome the unachieved nature of local GAAPs : the case of a developing country

Klibi, Mohamed Faker - In: Journal of applied accounting research 17 (2016) 3, pp. 356-376

Persistent link: https://www.econbiz.de/10011618802

Constituents' formal participation in the IASB's due process : new insights into the impact of country and due process document characteristics

Dobler, Michael; Knospe, Oliver - In: Journal of governance and regulation : international … 5 (2016) 3, pp. 50-66

Persistent link: https://www.econbiz.de/10011673748

Lobbying and audit regulation in the EU

Gros, Marius; Worret, Daniel - In: Accounting in Europe 13 (2016) 3, pp. 381-403

Persistent link: https://www.econbiz.de/10012154581

A journey towards a safe harbour : the rhetorical process of the International Integrated Reporting Council

La Torre, Matteo; Dumay, John; Rea, Michele Antonio; … - In: The British accounting review : the journal of the … 52 (2020) 2, pp. 1-22

Persistent link: https://www.econbiz.de/10012286065

Engagement partners participating in auditing standard setting and audit quality

Wu, TsingZai C.; Huang, Hua Wei; Yu, Chun-Chan; Wu, … - In: Asia-Pacific journal of accounting & economics : … 27 (2020) 5, pp. 591-611

Persistent link: https://www.econbiz.de/10012286226

Do IFRS-based and U.S. GAAP-based ratios render equivalent information?

Zeller, Thomas L.; Kostolansky, John; Bozoudis, Michail - In: International journal of accounting, auditing and … 16 (2020) 2/3, pp. 109-129

Persistent link: https://www.econbiz.de/10012504741

IPR policies and determinants of membership in Standard Setting Organizations : a social network analysis

Jiang, Jiaming; Goel, Rajeev K.; Zhang, Xingyuan - In: Netnomics : economic research and electronic networking 21 (2020) 1/3, pp. 129-154

Persistent link: https://www.econbiz.de/10012497322

Does mandatory retrospective hedge effectiveness assessment under ASC 815 provide risk-relevant information?

Chen, Zhihong; Liu, Alfred Zhu; Seow, Gim S.; Xie, Hong - In: Accounting horizons : a quarterly publication of the … 34 (2020) 3, pp. 61-85

Persistent link: https://www.econbiz.de/10012306142

Splitting accountability hairs : anomalies in the adaptation of IFRS for SMEs in the UK and Ireland

Arafat, Imam; Dunne, Theresa; Ahmed, Ahmed H. - In: Accounting in Europe 17 (2020) 2, pp. 183-203

Persistent link: https://www.econbiz.de/10012256413