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  • Search: subject:"standard setting"
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Year of publication
Subject
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Standardisierung 138 Standardization 138 IFRS 98 Accounting standards 84 Bilanzierungsgrundsätze 82 standard setting 77 Accounting 47 Rechnungswesen 45 Theorie 36 Theory 36 Standard setting 35 Accounting law 34 Bilanzrecht 34 standard-setting 30 Welt 29 Financial audit 28 Wirtschaftsprüfung 28 World 28 Patent 23 Regulation 23 Standard-setting 23 IASB 20 Regulierung 19 Legitimacy 15 Licence 15 Lizenz 15 Corporate disclosure 14 Innovation 14 Unternehmenspublizität 14 Immaterialgüterrechte 13 Intellectual property rights 13 Lobbying 13 Patent law 13 Patentrecht 13 accounting standards 13 standard setting organizations 13 regulation 12 FASB 11 Interessenpolitik 11 accounting standard setting 11
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Online availability
All
Undetermined 169 Free 106 CC license 2
Type of publication
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Article 229 Book / Working Paper 84 Other 3
Type of publication (narrower categories)
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Article in journal 173 Aufsatz in Zeitschrift 173 Working Paper 33 Graue Literatur 23 Non-commercial literature 23 Arbeitspapier 20 research-article 9 Article 6 Conference paper 5 Konferenzbeitrag 5 Aufsatz im Buch 3 Book section 3 Congress Report 3 viewpoint 3 Hochschulschrift 2 Interview 1 Konferenzschrift 1 Thesis 1 review-article 1
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Language
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English 240 Undetermined 70 German 4 French 1 Spanish 1
Author
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Chantiri-Chaudemanche, Rouba 8 Llobet, Gerard 8 Slowak, André P. 7 Zeff, Stephen A. 5 Baudot, Lisa 4 Christ, Julian P. 4 Dobler, Michael 4 Harding, Noel 4 Hay, David 4 Irvine, Helen J. 4 Layne-Farrar, Anne 4 Leiponen, Aija 4 Leuz, Christian 4 Padilla, Atilano Jorge 4 Black, Dirk E. 3 Bouden, Inès 3 Brachtendorf, Lorenz 3 Christensen, Hans B. 3 Convery, Amanda M. 3 Cortese, Corinne 3 Fu, Yi 3 Gebhardt, Günther 3 Gee, Kurt H. 3 Goel, Rajeev K. 3 Gäumann, Martin 3 Gäßler, Fabian 3 Harhoff, Dietmar 3 Himick, Darlene 3 Irvine, H. J. 3 Jiang, Jiaming 3 Kaidonis, Mary 3 Khan, Mohammad Jahanzeb 3 Michaelis, Jochen 3 Neven, Damien J. 3 Richardson, Alan 3 Schmidt, Klaus M. 3 Schwanebeck, Benjamin 3 Sultana, Nigar 3 Zhang, Xingyuan 3 Abernathy, John L. 2
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Institution
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Université Paris-Dauphine (Paris IX) 8 International Monetary Fund (IMF) 6 C.E.P.R. Discussion Papers 4 International Monetary Fund 4 International Labour Organization (ILO), United Nations 3 Elinkeinoelämän Tutkimuslaitos (ETLA) 2 HAL 2 Institut für Volkswirtschaftslehre und Recht, Fakultät Wirtschafts- und Sozialwissenschaften 2 Institut für Volkswirtschaftslehre, Fakultät Wirtschafts- und Sozialwissenschaften 2 Université Paris-Dauphine 2 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 2 Center for Financial Studies 1 Centro de Estudios Monetarios y Financieros (CEMFI) 1 Department of Economics, Oxford University 1 EconWPA 1 Economics Institute for Research (SIR), Handelshögskolan i Stockholm 1 Eurasia Business and Economics Society 1 Eurasia Business and Economics Society / Conference <29., 2019, Lissabon> 1 European Centre for Advanced Research in Economics and Statistics (ECARES), Solvay Brussels School of Economics and Management 1 Forschungszentrum Innovation und Dienstleistung, Fakultät Wirtschafts- und Sozialwissenschaften 1 Harvard Business School, Harvard University 1 Institut für Volkswirtschaftslehre und Statistik, Institut für Volkswirtschaftslehre 1 Institute of Business and Economic Research (IBER), Walter A. Haas School of Business 1 NET Institute 1 Tilburg University, Center for Economic Research 1
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Published in...
All
The accounting review : a publication of the American Accounting Association 10 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 9 Accounting horizons : a quarterly publication of the American Accounting Association 8 Economics Papers from University Paris Dauphine 7 Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand 6 Accounting in Europe 6 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 6 Accounting and business research 5 Accounting and finance 5 Discussion papers / CEPR 5 Research in accounting regulation 5 CEPR Discussion Papers 4 IMF Staff Country Reports 4 International journal of industrial organization 4 Sustainability Accounting, Management and Policy Journal 4 Abacus : a journal of accounting, finance and business studies 3 Critical perspectives on accounting : an international journal for social and organizational accountability 3 ILO Working Papers 3 International Journal of Critical Accounting 3 Journal of accounting and public policy 3 Review of accounting studies 3 Accounting History Review 2 Accounting perspectives : a journal of The Canadian Academic Accounting Association 2 Accounting, Auditing & Accountability Journal 2 Accounting, Economics, and Law : AEL ; a convivium 2 Accounting, auditing & accountability journal 2 Auditing : a journal of practice & theory 2 CFS working paper series 2 Contemporary accounting research : the journal of the Canadian Academic Accounting Association 2 Discussion Papers / Elinkeinoelämän Tutkimuslaitos (ETLA) 2 Discussion paper series from the Institute of Economics and Law, University of Stuttgart 2 ETLA Discussion Papers 2 Economics of innovation and new technology 2 Financial accountability and management 2 International Journal of Industrial Organization 2 International journal of auditing : IJA 2 Journal of Accounting and Economics 2 Journal of Accounting and Management Information Systems (JAMIS) 2 Journal of Business Ethics 2 Journal of accounting & economics 2
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Source
All
ECONIS (ZBW) 202 RePEc 69 EconStor 19 Other ZBW resources 14 BASE 12
Showing 1 - 10 of 316
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The role and power of technical staff in international accounting standard setting
Hoffmann, Sebastian - In: Journal of international accounting, auditing and taxation 58 (2025), pp. 1-14
Persistent link: https://www.econbiz.de/10015439474
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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
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Examining the DepEd's National Assessments : a review of framework, design, development, psychometric properties, and utilization
Santos, Kevin Carl P.; Cagasan, Louie P.; Loberiza, … - 2025
audits and standard-setting activities were conducted to investigate BEA's scoring procedures. To gain deeper insights into …
Persistent link: https://www.econbiz.de/10015458307
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From collaboration to green transformation : how strategic alliances drive green total factor productivity through dynamic capabilities?
Wei, Xinxing; Fang, Gang; Yu, Xianyun - In: Journal of innovation & knowledge : JIK 10 (2025) 5, pp. 1-20
management and local (rather than national) standard-setting levels serves as a critical mechanism through which alliances …
Persistent link: https://www.econbiz.de/10015472060
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Examining the DepEd's National Assessments: A review of framework, design, development, psychometric properties, and utilization
Santos, Kevin Carl P.; Cagasan, Louie P.; Loberiza, … - 2025
audits and standard-setting activities were conducted to investigate BEA's scoring procedures. To gain deeper insights into …
Persistent link: https://www.econbiz.de/10015532280
Saved in:
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Segment profit/loss and the limitations of a "management approach"
Durney, Michael T.; Gee, Kurt H.; Wiebe, Zac - In: Management science : journal of the Institute for … 71 (2025) 9, pp. 7474-7496
Persistent link: https://www.econbiz.de/10015532521
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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
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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
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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
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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
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