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Financial reporting & assurance standards (FRAS) Canada corner
In:
Accounting perspectives : a journal of The Canadian …
23
(
2024
)
1
,
pp. 115-131
Persistent link: https://www.econbiz.de/10014506668
Saved in:
2
Reflections of women standard setters in the United States
Baudot, Lisa
;
Convery, Amanda M.
;
Kaufman, Matt
- In:
Accounting horizons : a quarterly publication of the …
38
(
2024
)
1
,
pp. 39-48
Persistent link: https://www.econbiz.de/10014508039
Saved in:
3
Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards : sites of dissonance or consensus
Millar, John
;
Slack, Richard
- In:
Sustainability accounting, management and policy journal
15
(
2024
)
3
,
pp. 573-604
Persistent link: https://www.econbiz.de/10014521121
Saved in:
4
The creation of the International Sustainability Standards Board : evidence from the steps undertaken by the IFRS Foundation for Sustainability Reporting : dialogue with standard s...
Francioli, Francesca
;
Lardo, Alessandra
;
Fiume, Raffaele
- In:
Financial reporting : journal of financial communication
(
2023
)
2
,
pp. 123-136
Persistent link: https://www.econbiz.de/10014475737
Saved in:
5
Stakeholder conflict and standard-setting foundation oversight
Convery, Amanda M.
;
Kaufman, Matt
;
Warfield, Terry D.
- In:
Journal of accounting and public policy
42
(
2023
)
6
,
pp. 1-17
Persistent link: https://www.econbiz.de/10014461631
Saved in:
6
A roadmap for triggering the convergence of global ESG disclosure standards : lessons from the IFRS foundation and stakeholder engagement
Zaid, Mohammad A. A.
;
Issa, Ayman
- In:
Corporate governance : international journal of …
23
(
2023
)
7
,
pp. 1648-1669
Persistent link: https://www.econbiz.de/10014430942
Saved in:
7
Rethinking accounting, accountability, and accounting regulation : concerns about the proposed Canadian Sustainability Standards Board
Cooper, David J.
;
Everett, Jeff
;
Himick, Darlene
; …
- In:
Accounting perspectives : a journal of The Canadian …
22
(
2023
)
2
,
pp. 215-234
Persistent link: https://www.econbiz.de/10014323448
Saved in:
8
The effect of the strength of auditing and reporting standards on infrastructure quality in Africa : do ethical behaviour of firms and judicial independence matter?
Khelil, Imen
;
Guidara, Achraf
;
Khlif, Hichem
- In:
Journal of financial management of property and construction
28
(
2023
)
1
,
pp. 145-160
Persistent link: https://www.econbiz.de/10014326378
Saved in:
9
A Canadian response to the pursuit of global sustainability reporting standards
Elkins, Hamilton
;
Entwistle, Gary
- In:
Accounting perspectives : a journal of The Canadian …
22
(
2023
)
1
,
pp. 7-54
Persistent link: https://www.econbiz.de/10014250810
Saved in:
10
Money laundering and infrastructure quality : the moderating effect of the strength of auditing and reporting standards
Amara, Ines
;
Khelil, Imen
;
El Ammari, Anis
;
Khlif, Hichem
- In:
Pacific accounting review
35
(
2023
)
2
,
pp. 249-264
Persistent link: https://www.econbiz.de/10014229031
Saved in:
11
The role of valuation specialists in audits of fair values and potential for change under amended public company accounting oversight board standards
Griffith, Emily E.
;
Hammersley, Jacqueline S.
- In:
Auditing : a journal of practice & theory
42
(
2023
)
2
,
pp. 133-161
Persistent link: https://www.econbiz.de/10014311643
Saved in:
12
Disclosure of key audit matters (KAMs) in financial reporting : evidence from an emerging economy
Rahaman, Md Mustafizur
;
Hossain, Md. Moazzem
;
Bhuiyan, …
- In:
Journal of accounting in emerging economies : JAEE
13
(
2023
)
3
,
pp. 666-702
Persistent link: https://www.econbiz.de/10014311820
Saved in:
13
Multi-mode standardisation and comparability : Norway's failed attempt to adopt the IFRS for SMEs
Alon, Anna
;
Haaland, Geir
;
Røsok, Kjell Ove
- In:
Accounting and business research
52
(
2022
)
6
,
pp. 734-764
Persistent link: https://www.econbiz.de/10013484650
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14
Discussion of "multi-mode standardisation and comparability: Norway's failed attempt to adopt the IFRS for SMEs"
Thinggaard, Frank
- In:
Accounting and business research
52
(
2022
)
6
,
pp. 765-772
Persistent link: https://www.econbiz.de/10013484651
Saved in:
15
Improving the formation of financial statements in accordance with international standards as the most important instrument for international economic integration
Druzhilovskaya, Tatyana Y.
;
Druzhilovskaya, Emilia S.
; …
- In:
Current Problems of the World Economy and International …
,
(pp. 219-231)
.
2022
Persistent link: https://www.econbiz.de/10013262885
Saved in:
16
A rationale for imperfect reporting standards
Friedman, Henry L.
;
Hughes, John S.
;
Michaeli, Beatrice
- In:
Management science : journal of the Institute for …
68
(
2022
)
3
,
pp. 2028-2046
Persistent link: https://www.econbiz.de/10013262910
Saved in:
17
Inching toward modernity : industrial standards and the fate of the metric system in the United States
Mihm, Stephen
- In:
Business history review
96
(
2022
)
1
,
pp. 47-76
Persistent link: https://www.econbiz.de/10013187299
Saved in:
18
Making food standard : the U.S. Food and Drug Administration's food standards of identity : 1930s-1960s
Frohlich, Xaq
- In:
Business history review
96
(
2022
)
1
,
pp. 145-176
Persistent link: https://www.econbiz.de/10013187303
Saved in:
19
Wage stagnation and the decline of standardized pay rates, 1974-1991
Massenkoff, Maxim
;
Wilmers, Nathan
- In:
American economic journal
15
(
2023
)
1
,
pp. 474-507
Persistent link: https://www.econbiz.de/10014228618
Saved in:
20
Principles-based standards and conditional accounting conservatism
Krishnan, Gopal
;
Zhang, Jing
- In:
Advances in accounting : a research annual
58
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014229623
Saved in:
21
Multilevel consultation in the development of IFRS : a comparative content analysis of comment letters sent to EFRAG and the IASB
Gäumann, Martin
- In:
International journal of economics and accounting : IJEA
11
(
2022
)
4
,
pp. 307-340
Persistent link: https://www.econbiz.de/10014308684
Saved in:
22
Accounting for crypto-assets : stakeholders’ perceptions
Chou, Jun Heng
;
Agrawal, Prerana
;
Birt, Jacqueline
- In:
Studies in economics and finance
39
(
2022
)
3
,
pp. 471-489
Persistent link: https://www.econbiz.de/10013355185
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23
Remaking capitalism : the strength of weak legislation in mobilizing B Corporation certification
Lucas, David S.
;
Grimes, Matthew G.
;
Gehman, Joel
- In:
Academy of Management journal : AMJ
65
(
2022
)
3
,
pp. 958-987
Persistent link: https://www.econbiz.de/10013384909
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24
Stakeholder engagement and effective standard setting
Convery, Amanda M.
;
Kaufman, Matt
;
Warfield, Terry D.
- In:
Accounting horizons : a quarterly publication of the …
36
(
2022
)
2
,
pp. 47-69
Persistent link: https://www.econbiz.de/10013346622
Saved in:
25
Concepts-based accounting standards
Penno, Mark
- In:
Abacus : a journal of accounting, finance and business …
58
(
2022
)
2
,
pp. 209-232
Persistent link: https://www.econbiz.de/10013396018
Saved in:
26
Financial Reporting & Assurance Standards (FRAS) Canada Corner
In:
Accounting perspectives : a journal of The Canadian …
21
(
2022
)
4
,
pp. 759-776
Persistent link: https://www.econbiz.de/10013470020
Saved in:
27
Framing accounting for goodwill : intractable controversies between users and standard setters
Durocher, Sylvain
;
Georgiou, Omiros
- In:
Critical perspectives on accounting : an international …
89
(
2022
),
pp. 1-26
Persistent link: https://www.econbiz.de/10013490036
Saved in:
28
Financial Reporting & Assurance Standards (FRAS) Canada Corner
In:
Accounting perspectives : a journal of The Canadian …
21
(
2022
)
3
,
pp. 511-527
Persistent link: https://www.econbiz.de/10013401950
Saved in:
29
The determinants and consequences of Big 4 lobbying positions on proposed financial accounting standards
Monsen, Brian R.
- In:
The accounting review : a publication of the American …
97
(
2022
)
3
,
pp. 309-341
Persistent link: https://www.econbiz.de/10013332651
Saved in:
30
Auditors as intermediaries in the endogenization of an accounting standard : the case of IFRS 15 within the telecom industry
Kohler, Hervé
;
Pochet, Christine
;
Le Manh, Anne
- In:
Accounting, organizations and society : an …
91
(
2021
),
pp. 1-18
Persistent link: https://www.econbiz.de/10012581797
Saved in:
31
Jurisprudence and the conceptual framework project : the enduring ideas of Scott, Spacek and Stamp
Lakshminarayan, Srivatsan
- In:
International journal of critical accounting : IJCA
12
(
2021
)
5
,
pp. 444-464
Persistent link: https://www.econbiz.de/10012939648
Saved in:
32
Business combinations in cooperatives : a critical view of accounting standards
Polo-Garrido, Fernando
;
Meliá-Martí, Elena
- In:
Economic research
34
(
2021
)
1,3
,
pp. 2522-2538
Persistent link: https://www.econbiz.de/10014231823
Saved in:
33
The effect of the revision of intangible assets accounting standards on enterprise technology innovation
Chen, Jinyong
;
Lei, Hua
;
Luo, Jie
;
Tang, Xiangxi
;
Sial, …
- In:
Economic research
34
(
2021
)
1,3
,
pp. 3015-3037
Persistent link: https://www.econbiz.de/10014232042
Saved in:
34
A model of product compatibility introduction with consumer recognition
Wei, Yuansheng
;
Huang, Pei
- In:
International journal of research in marketing : IJRM ; …
36
(
2019
)
4
,
pp. 613-629
Persistent link: https://www.econbiz.de/10012152469
Saved in:
35
Microfinance institutions and International Financial Reporting Standards : an exploratory analysis
Pignatel, Isabelle
;
Tchakoute Tchuigoua, Hubert
- In:
Research in international business and finance
54
(
2020
),
pp. 1-16
Persistent link: https://www.econbiz.de/10012581509
Saved in:
36
International accounting standard setting and geopolitics
Camfferman, Kees
- In:
Accounting in Europe
17
(
2020
)
3
,
pp. 243-263
Persistent link: https://www.econbiz.de/10012384588
Saved in:
37
Accounting and politics in europe : influencing the standard
Walton, Peter J.
- In:
Accounting in Europe
17
(
2020
)
3
,
pp. 303-313
Persistent link: https://www.econbiz.de/10012384590
Saved in:
38
The effect of principles-based standards on financial statement comparability : the case of SFAS-142
Chen, Anthony
;
Gong, James Jianxin
;
Lu, Richard Hung-Yuan
- In:
Advances in accounting : a research annual
49
(
2020
),
pp. 1-15
Persistent link: https://www.econbiz.de/10012390485
Saved in:
39
The rebound effect and the proposed rollback of U.S. fuel economy standards
Gillingham, Kenneth
- In:
Review of environmental economics and policy
14
(
2020
)
1
,
pp. 136-142
Persistent link: https://www.econbiz.de/10012194338
Saved in:
40
Identifying sources of inefficiency in healthcare
Chandra, Amitabh
;
Staiger, Douglas
- In:
The quarterly journal of economics
135
(
2020
)
2
,
pp. 785-843
Persistent link: https://www.econbiz.de/10012196616
Saved in:
41
The governance of standard setting and the role of academia in Italian accounting regulation, 1942 to the present
Quagli, Alberto
;
Avallone, Francesco
;
Ramassa, Paola
; …
- In:
Accounting history : journal of the Accounting History …
24
(
2019
)
3
,
pp. 464-488
Persistent link: https://www.econbiz.de/10012121695
Saved in:
42
The introduction and operation of standard costing at J&P Coats Ltd., 1925-1961 : an institutional interpretation
McKinstry, Sam
;
Kininmonth, Kirsten
;
Mathieson, Ken
- In:
Accounting history review
29
(
2019
)
3
,
pp. 369-389
Persistent link: https://www.econbiz.de/10012175050
Saved in:
43
Inside the black box of IASB standard setting : evidence from board neeting audio playbacks on the amendment of IAS 19 : 2011
Klein, Malte
;
Fülbier, Rolf Uwe
- In:
Accounting in Europe
16
(
2019
)
1
,
pp. 1-43
Persistent link: https://www.econbiz.de/10012177136
Saved in:
44
Participation in the process of setting Public Sector Accounting Standards : the case of IPSASB
Kidwell, Linda A.
;
Lowensohn, Suzanne L.
- In:
Accounting in Europe
16
(
2019
)
2
,
pp. 177-194
Persistent link: https://www.econbiz.de/10012177175
Saved in:
45
Users' legitimacy perceptions about standard-setting processes
Durocher, Sylvain
;
Fortin, Anne
;
Allini, Alessandra
; …
- In:
Accounting and business research
49
(
2019
)
2
,
pp. 206-243
Persistent link: https://www.econbiz.de/10012225817
Saved in:
46
The role of standards in the policy debate on the EU-US trade agreement
Blind, Knut
;
Müller, Jo-Ann
- In:
Journal of policy modeling : JPMOD ; a social science …
41
(
2019
)
1
,
pp. 21-38
Persistent link: https://www.econbiz.de/10012170313
Saved in:
47
Ideological diversity in standard setting
Chakravarthy, Jivas
- In:
Review of accounting studies
24
(
2019
)
1
,
pp. 113-155
Persistent link: https://www.econbiz.de/10012006054
Saved in:
48
B Corporation certification advantages? : impacts on performance and development
Richardson, Andrea
;
O'Higgins, Eleanor
- In:
Business & professional ethics journal
38
(
2019
)
2
,
pp. 195-221
Persistent link: https://www.econbiz.de/10012112805
Saved in:
49
Food processor and retailer non-GMO standards in the US and EU and the driving role of regulations
Castellari, Elena
;
Soregaroli, Claudio
;
Venus, Thomas J.
; …
- In:
Food policy : economics planning and politics of food …
78
(
2018
),
pp. 26-37
Persistent link: https://www.econbiz.de/10012039000
Saved in:
50
Moving toward a principle-based approach to U.S. accounting standard setting : a demand for procedural justice and accounting reform
Bailey, Wendy J.
;
Sawers, Kimberly M.
- In:
Advances in accounting : a research annual
43
(
2018
),
pp. 1-13
Persistent link: https://www.econbiz.de/10011976261
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