Search Results - subject:"Standard Setting"

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

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

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

Comments of the AFAANZ Auditing and Assurance Standards Committee on proposed International Standard on Auditing 570 (revised) going concern

Harding, Noel; Hay, David; Dharmasiri, Prabashi; Fu, Yi; … - In: Accounting and finance 64 (2024) 3, pp. 3157-3172

Persistent link: https://www.econbiz.de/10015164651

Maintaining and extending hegemony : the politics of accounting standard setting

Warren, Rebecca - In: Critical perspectives on accounting : an international … 99 (2024), pp. 1-20

Persistent link: https://www.econbiz.de/10015065525

Choice of participation method in setting international accounting standards : evidence from EFRAG as an intermediary for indirect participation

Gäumann, Martin; Dobler, Michael - In: The international journal of accounting 59 (2024) 1, pp. 1-55

Persistent link: https://www.econbiz.de/10014532239

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