Search Results - subject:"Standard‐setting"

Prospective evaluation of a new audit standard : expert rhetoric and flexibility in cost-benefit analysis

Donahue, Stephanie; Malsch, Bertrand - In: Contemporary accounting research : the journal of the … 41 (2024) 4, pp. 2075-2098

Persistent link: https://www.econbiz.de/10015156994

The politics of prudence in accounting standards

Georgiou, Omiros - In: Accounting, organizations and society : an … 113 (2024), pp. 1-24

Persistent link: https://www.econbiz.de/10015332277

Mind the ESG capital allocation gap: The role of index providers, standard‐setting, and “green” indices for the creation of sustainability impact

Fichtner, Jan; Jaspert, Robin; Petry, Johannes - In: Regulation & Governance 18 (2023) 2, pp. 479-498

investigation of ESG methodologies and expert interviews, we provide a novel ESG market analysis, focusing on the standard-setting …

Persistent link: https://www.econbiz.de/10014525001

Stakeholder participation in the ISSB’s standard-setting process: the consultations on the first exposure drafts on sustainability reporting

Kulik, Alessandra; Dobler, Michael - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 7, pp. 349-380

phase of the International Sustainability Standards Board’s (ISSB’s) standard-setting. Design/methodology/approach Drawing …, stakeholders from countries with a private financial accounting standard-setting system participate more frequently and intensively … affected by standard-setting in the field of sustainability reporting. The finding of limited participation by investors and …

Persistent link: https://www.econbiz.de/10015006120

Public sector accounting harmonization in the European Union through the lens of the garbage can model

Cohen, Sandra; Manes Rossi, Francesca; Brusca, Isabel - In: Financial accountability and management 39 (2023) 3, pp. 471-492

Persistent link: https://www.econbiz.de/10014338244

The role of standard-setting organizations in deciding product quality and process innovation

Nabin, Munirul; Sgro, Pasquale M.; Lahiri, Surjasama - In: International journal of economic theory 19 (2023) 4, pp. 767-786

Persistent link: https://www.econbiz.de/10014440155

Auditing standards and the persistence of the audit expectations gap : evidencing the absence of French "exceptionalism"

Jedidi, Imen; Humphrey, Christopher - In: International journal of auditing : IJA 29 (2025) 1, pp. 34-52

Persistent link: https://www.econbiz.de/10015337376

Designing international public sector accounting standards : an analysis of constituents' participation through comment letters

Bisogno, Marco; Manes Rossi, Francesca; Sicilia, … - In: Financial accountability and management 38 (2022) 4, pp. 661-685

Persistent link: https://www.econbiz.de/10013464783

Setting auditing standards : analysis of a writing process

Fabioux, Isabelle - In: International journal of auditing : IJA 28 (2024) 4, pp. 772-791

Persistent link: https://www.econbiz.de/10015138001

Labelling in financial reporting : an examination of "other comprehensive income" and non-professional investors' judgements

Yao, Daifei; Qu, Xin; Kummer, Tyge-F. - In: Accounting and finance 64 (2024) 3, pp. 2403-2424

Persistent link: https://www.econbiz.de/10015164511